Exempting from the sales and use tax the sale or rental price of gardening materials and supplies used in an urban area

Where it is now

1. ✓
   Done: IntroducedFebruary 18, 2019
2. ✓
   Done: SubcommitteeFebruary 18, 2019
3. ✕
   Stopped: House committeeDied when the General Assembly ended
4. Next: Passes the House
5. Next: Senate committee
6. Next: Passes the Senate
7. Next: To the Governor
8. Next: Signed into law

Died when the session ended The 2020 session adjourned on June 14, 2020, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

This bill exempts from the sales tax the purchase price from the sale or rental of garden supplies, implements, or seeds when used for the cultivation of food in an urban area. The bill defines “urban area” to mean the area within the city limits of a city. By operation of Code section 423.6, an item exempt from imposition of the sales tax is also exempt from the use tax imposed in Code section 423.5.

Full bill text¹

House subcommittee

Named January 22, 2020. It hasn’t reported yet.

• Rep. Chris Hagenow R
• Rep. Lee Hein R
• Rep. Dave Jacoby DEmail

Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part