This bill proposes to exempt remotely piloted aircraft, specifically those used directly and primarily for agricultural purposes, from the aircraft registration requirements and sales tax in Iowa. The bill amends Section 328.35 of the Code 2026 by adding a new paragraph that defines these aircraft and clarifies their exemption from registration. Additionally, it amends Section 423.3 by introducing a new subsection that specifies the sales price of such aircraft will not be subject to sales tax.

By exempting these agricultural remotely piloted aircraft from registration and sales tax, the bill aims to support the agricultural sector by reducing operational costs associated with these technologies. The definition of a remotely piloted aircraft is provided, indicating that it is a self-propelled vehicle controlled electronically and not designed to carry a human. This legislative change is intended to encourage the use of advanced agricultural technologies without the burden of additional fees and taxes.

Statutes affected:
Introduced: 328.35, 715E.1