House File 676 - Introduced
HOUSE FILE 676
BY COMMITTEE ON WAYS AND MEANS
(SUCCESSOR TO HF 457)
A BILL FOR
1 An Act exempting the sales price of honey bees from the state
2 sales and use tax.
3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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 H.F. 676
1 Section 1. Section 423.3, Code 2023, is amended by adding
2 the following new subsection:
3 NEW SUBSECTION. 110. The sales price of honey bees.
4 EXPLANATION
5 The inclusion of this explanation does not constitute agreement with
6 the explanation’s substance by the members of the general assembly.
7 This bill exempts the sales price of honey bees from the
8 state sales and use tax.
9 By operation of Code section 423.6, an item exempt from the
10 imposition of the sales tax is also exempt from the use tax
11 imposed in Code section 423.5.
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Statutes affected:
Introduced: 423.3