HF 1021 (LSB 1909HV (1) 91)

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 tax.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 423.3, subsection 57, unnumbered paragraph 1, Code 2025, is amended to read as follows:
   The sales price from all sales of food and food ingredients including dietary supplements. However, as used in this subsection, a sale of “food and food ingredients” does not include a sale of alcoholic beverages, or candy, or dietary supplements; food sold through vending machines; or sales of prepared food, soft drinks, or tobacco. For the purposes of this subsection:
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill exempts the sale of dietary supplements from the sales tax. “Dietary supplement” is defined in Code section 423.3(57)(c), and includes vitamins and minerals. By operation of Code section 423.6, an item exempt from the imposition of the sales tax is also exempt from the use tax imposed in Code section 423.5.