HF 141 (LSB 1592YH (3) 91)

HOUSE FILE 141

BY  JONES

A BILL FOR

An Act imposing a sales tax on the sales price of items containing traceable amounts of piper methysticum.
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. However, as used in this subsection, a sale of “food and food ingredients” does not include a sale of alcoholic beverages, candy, or dietary supplements; food sold through vending machines; or sales of prepared food, soft drinks, piper methysticum, or tobacco. For the purposes of this subsection:
    Sec. 2.  Section 423.3, subsection 57, paragraph c, unnumbered paragraph 1, Code 2025, is amended to read as follows:
   “Dietary supplement” means any product, other than piper methysticum or tobacco, intended to supplement the diet that meets all of the following criteria: 
    Sec. 3.  Section 423.3, subsection 57, Code 2025, is amended by adding the following new paragraph:
   NEW PARAGRAPH.  0f.  “Piper methysticum” means any item containing traceable amounts of piper methysticum.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill imposes a sales tax on the sales price of any item containing a traceable amount of piper methysticum. Piper methysticum is also known as kava among many other nicknames.