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House File 177 - IntroducedA Bill ForAn Act 1exempting the sale of honey bees from the imposition of
2the sales tax and use tax.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 423.3, Code 2017, is amended by adding
2the following new subsection:
3 NEW SUBSECTION. 3B. a. The sales price of one or more
4honey bees.
5b. For purposes of this subsection, “honey bee” means a bee
6of the genus apis mellifera.
7EXPLANATION
8The inclusion of this explanation does not constitute agreement with
9the explanation’s substance by the members of the general assembly.
10This bill provides an exemption from the sales and use tax on
11the sale of European honey bees.
12By operation of Code section 423.6, an exemption allowed for
13sales tax purposes also applies to the use tax imposed in Code
14section 423.5.
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2the sales tax and use tax.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 423.3, Code 2017, is amended by adding
2the following new subsection:
3 NEW SUBSECTION. 3B. a. The sales price of one or more
4honey bees.
5b. For purposes of this subsection, “honey bee” means a bee
6of the genus apis mellifera.
7EXPLANATION
8The inclusion of this explanation does not constitute agreement with
9the explanation’s substance by the members of the general assembly.
10This bill provides an exemption from the sales and use tax on
11the sale of European honey bees.
12By operation of Code section 423.6, an exemption allowed for
13sales tax purposes also applies to the use tax imposed in Code
14section 423.5.
-1-da/sc