House File 1004 - Introduced HOUSE FILE 1004 BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO HF 247) A BILL FOR An Act exempting the sales price of honeybees from the state 1 sales and use tax. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 2449HV (1) 91 jm/jh

H.F. 1004 Section 1. Section 423.3, Code 2025, is amended by adding 1 the following new subsection: 2 NEW SUBSECTION . 111. The sales price of honeybees. 3 EXPLANATION 4 The inclusion of this explanation does not constitute agreement with 5 the explanation’s substance by the members of the general assembly. 6 This bill exempts the sales price of honeybees from the state 7 sales and use tax. 8 By operation of Code section 423.6, an item exempt from the 9 imposition of the sales tax is also exempt from the use tax 10 imposed in Code section 423.5. 11 -1- LSB 2449HV (1) 91 jm/jh 1/ 1