SF 281: Exempting from the state sales and use tax the sales price of elk, game birds, preserve whitetail, and ungulates sold to a hunting preserve

What it does

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.

Senate subcommittee · named February 15, 2023

• Sen. Chris Cournoyer (R)
• Sen. Waylon Brown (R)
• Sen. William A. Dotzler Jr. (D) · bill.dotzler@legis.iowa.gov

In plain words

1. February 14, 2023Filed in the Senate and sent to the Ways and Means committee
2. February 15, 2023Senate subcommittee named: Cournoyer, Brown and Dotzler
3. March 22, 2023Subcommittee recommended passing it with changes