This bill amends Iowa's sales tax law to impose a sales tax on items containing traceable amounts of piper methysticum, commonly known as kava. Specifically, it modifies Section 423.3, subsection 57, to clarify that the sales price of food and food ingredients does not include sales of piper methysticum, alongside other exclusions such as alcoholic beverages, candy, and dietary supplements. Additionally, the bill introduces a new definition for piper methysticum, stating that it refers to any item containing traceable amounts of the substance.

The bill also updates the definition of dietary supplements to exclude piper methysticum and tobacco, ensuring that these items are treated distinctly under the law. The changes aim to clarify the tax implications for products containing piper methysticum and establish a clear regulatory framework for its sale in Iowa.

Statutes affected:
Introduced: 423.3