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House File 676 - IntroducedA Bill ForAn Act 1exempting the sales price of honey bees from the state
2sales and use tax.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 423.3, Code 2023, is amended by adding
2the following new subsection:
3 NEW SUBSECTION. 110. The sales price of honey bees.
4EXPLANATION
5The inclusion of this explanation does not constitute agreement with
6the explanation’s substance by the members of the general assembly.
7This bill exempts the sales price of honey bees from the
8state sales and use tax.
9By operation of Code section 423.6, an item exempt from the
10imposition of the sales tax is also exempt from the use tax
11imposed in Code section 423.5.
-1-jm/jh
2sales and use tax.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 423.3, Code 2023, is amended by adding
2the following new subsection:
3 NEW SUBSECTION. 110. The sales price of honey bees.
4EXPLANATION
5The inclusion of this explanation does not constitute agreement with
6the explanation’s substance by the members of the general assembly.
7This bill exempts the sales price of honey bees from the
8state sales and use tax.
9By operation of Code section 423.6, an item exempt from the
10imposition of the sales tax is also exempt from the use tax
11imposed in Code section 423.5.
-1-jm/jh