Exempting from the state sales and use tax the sales price of elk, game birds, preserve whitetail, and ungulates sold to a hunting preserve

Where it is now

1. ✓
   Done: IntroducedFebruary 14, 2023
2. ✓
   Done: SubcommitteeFebruary 15, 2023
3. ✕
   Stopped: Senate committeeDied when the General Assembly ended
4. Next: Passes the Senate
5. Next: House committee
6. Next: Passes the House
7. Next: To the Governor
8. Next: Signed into law

Died when the session ended The 2024 session adjourned on April 19, 2024, 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 state sales and use tax the sales price of elk, game birds, ungulates, and preserve whitetail sold to a hunting preserve. The bill also defines elk, game bird, preserve whitetail, ungulate, and hunting preserve. 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.

Full bill text¹

Senate subcommittee

Named February 15, 2023. On March 22, 2023 it recommended amendment and passage. [].

• Sen. Chris Cournoyer R
• Sen. Waylon Brown R
• Sen. William A. Dotzler Jr. 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

Iowa Code it changes

Amends§423.3

How the Code works²