Bill Text: IA HF141 | 2025-2026 | 91st General Assembly | Introduced


Bill Title: A bill for an act imposing a sales tax on the sales price of items containing traceable amounts of piper methysticum.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2025-01-27 - Introduced, referred to Ways and Means. H.J. 130. [HF141 Detail]

Download: Iowa-2025-HF141-Introduced.html
House File 141 - Introduced HOUSE FILE 141 BY JONES A BILL FOR An Act imposing a sales tax on the sales price of items 1 containing traceable amounts of piper methysticum. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 1592YH (3) 91 jm/jh
H.F. 141 Section 1. Section 423.3, subsection 57, unnumbered 1 paragraph 1, Code 2025, is amended to read as follows: 2 The sales price from all sales of food and food ingredients. 3 However, as used in this subsection , a sale of “food and food 4 ingredients” does not include a sale of alcoholic beverages, 5 candy, or dietary supplements; food sold through vending 6 machines; or sales of prepared food, soft drinks, piper 7 methysticum, or tobacco. For the purposes of this subsection : 8 Sec. 2. Section 423.3, subsection 57, paragraph c, 9 unnumbered paragraph 1, Code 2025, is amended to read as 10 follows: 11 “Dietary supplement” means any product, other than piper 12 methysticum or tobacco, intended to supplement the diet that 13 meets all of the following criteria: 14 Sec. 3. Section 423.3, subsection 57, Code 2025, is amended 15 by adding the following new paragraph: 16 NEW PARAGRAPH . 0f. “Piper methysticum” means any item 17 containing traceable amounts of piper methysticum. 18 EXPLANATION 19 The inclusion of this explanation does not constitute agreement with 20 the explanation’s substance by the members of the general assembly. 21 This bill imposes a sales tax on the sales price of any item 22 containing a traceable amount of piper methysticum. Piper 23 methysticum is also known as kava among many other nicknames. 24 -1- LSB 1592YH (3) 91 jm/jh 1/ 1
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