HF 177 (LSB 2028YH (2) 87)

HOUSE FILE 177

BY  KLEIN

A BILL FOR

An Act exempting the sale of honey bees from the imposition of the sales tax and use tax.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 423.3, Code 2017, is amended by adding the following new subsection:
   NEW SUBSECTION.  3B.  a.  The sales price of one or more honey bees.
   b.  For purposes of this subsection, “honey bee” means a bee of the genus apis mellifera.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill provides an exemption from the sales and use tax on the sale of European honey bees.
   By operation of Code section 423.6, an exemption allowed for sales tax purposes also applies to the use tax imposed in Code section 423.5.