Bill > SF2038

Introduced Session

Under current law, an owner of a civil aircraft who resides in Iowa, or who operates or otherwise controls the aircraft within the boundaries of Iowa for a period of more than 30 days, must register the aircraft annually with the department of transportation (DOT). Annual aircraft registration fees are paid to the DOT and deposited in the state aviation fund. The fee for the first year of aircraft registration is 1 percent of the manufacturer’s list price of the aircraft. Each year thereafter, the fee is reduced by 0.25 percent of the manufacturer’s list price of the aircraft until the fee is set at 0.25 percent for the fourth and subsequent registration years. The minimum fee is $35 and the maximum fee is $5,000. Also under current law, there is imposed a tax of 6 percent upon the sales price of all sales of tangible personal property sold at retail in the state to consumers or users, unless otherwise provided in Code chapter 423. This bill exempts remotely piloted aircraft used directly and primarily for agricultural purposes from the registration requirements for aircraft under Code chapter 328 and from the sales tax. By operation of Code section 423.6, an item exempt from the sales tax is also exempt from the use tax imposed in Code section 423.5. For purposes of the bill, “remotely piloted aircraft” means a self-propelled vehicle used for navigation and flight, that is controlled by the use of an electronic system and is not designed to carry a human.

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Ken Rozenboom (R)*, 

Subcommittee: Schultz, Bisignano, and Driscoll. S.J. 90. (on 01/14/2026)

Official Document