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Bill > HF1004
IA HF1004
IA HF1004A bill for an act exempting the sales price of honeybees from the state sales and use tax.(Formerly HF 247.)
summary
Introduced
04/10/2025
04/10/2025
In Committee
05/15/2025
05/15/2025
Crossed Over
Passed
Dead
Introduced Session
91st General Assembly
Bill Summary
This bill exempts the sales price of honeybees from the state sales and use tax. By operation of Code section 423.6, an item exempt from the imposition of the sales tax is also exempt from the use tax imposed in Code section 423.5.
AI Summary
This bill amends the Iowa Code to create a new tax exemption specifically for the sales price of honeybees, meaning that when honeybees are sold in the state, they will no longer be subject to sales and use tax. By adding a new subsection (subsection 111) to section 423.3, the legislation ensures that the sale of honeybees will be tax-exempt. This exemption applies to both sales tax (as directly stated in the bill) and use tax, which automatically follows from the state's existing tax code provisions. The bill appears to be a targeted measure to support beekeepers or the agricultural industry by reducing the financial burden associated with purchasing honeybees, which can be important for pollination, honey production, and maintaining agricultural ecosystems.
Committee Categories
Budget and Finance
Sponsors (0)
No sponsors listed
Other Sponsors (1)
Ways and Means (House)
Last Action
Rereferred to Ways and Means. H.J. 1222. (on 05/15/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.iowa.gov/legislation/BillBook?ga=91&ba=HF1004 |
| BillText | https://www.legis.iowa.gov/docs/publications/LGI/91/attachments/HF1004.html |
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