This bill amends Section 423.3 of the Iowa Code by adding a new subsection that exempts the sales price of honeybees from the state sales and use tax. The exemption aims to support beekeeping and promote the sale of honeybees within the state.

Additionally, the bill clarifies that, according to Code section 423.6, any item that is exempt from the sales tax is also exempt from the use tax imposed under Code section 423.5. This means that the exemption for honeybees will apply to both sales and use taxes, providing a comprehensive tax relief for beekeepers and those purchasing honeybees in Iowa.

Statutes affected:
Introduced: 423.3