House File 1021 - Introduced HOUSE FILE 1021 BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO HF 966) A BILL FOR An Act exempting the sale of dietary supplements from the sales 1 tax. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 1909HV (1) 91 jm/jh

H.F. 1021 Section 1. Section 423.3, subsection 57, unnumbered 1 paragraph 1, Code 2025, is amended to read as follows: 2 The sales price from all sales of food and food ingredients 3 including dietary supplements . However, as used in this 4 subsection , a sale of “food and food ingredients” does not 5 include a sale of alcoholic beverages , or candy , or dietary 6 supplements ; food sold through vending machines; or sales of 7 prepared food, soft drinks, or tobacco. For the purposes of 8 this subsection : 9 EXPLANATION 10 The inclusion of this explanation does not constitute agreement with 11 the explanation’s substance by the members of the general assembly. 12 This bill exempts the sale of dietary supplements from the 13 sales tax. “Dietary supplement” is defined in Code section 14 423.3(57)(c), and includes vitamins and minerals. By operation 15 of Code section 423.6, an item exempt from the imposition of 16 the sales tax is also exempt from the use tax imposed in Code 17 section 423.5. 18 -1- LSB 1909HV (1) 91 jm/jh 1/ 1