Iowa Senate Bill SF281

Iowa 2023-2024 Regular Session

• Introduced: 2/14/23
• Refer: 2/14/23

Caption

A bill for an act exempting from the state sales and use tax the sales price of elk, game birds, preserve whitetail, and ungulates sold to a hunting preserve.

Impact

If enacted, SF281 would impact state revenue from sales tax by removing these animal sales from tax obligations. Proponents of the bill argue that this exemption will help bolster the hunting industry in Iowa, making it more appealing for hunting preserves to operate within the state. They believe that it could lead to increased economic activity, drawing more hunters and tourism to these preserves as costs associated with game sales are lowered.

Summary

Senate File 281 seeks to exempt the sales price of elk, game birds, preserve whitetail, and ungulates sold to hunting preserves from the state sales and use tax. The bill proposes an amendment to Section 423.3 of the Iowa Code, creating a new subsection that clearly defines these terms and stipulates the exemption. The intent behind this legislation is to support hunting preserves by reducing operational costs associated with the taxation of wildlife transactions.

Contention

While the bill primarily aims to support hunting preserves, it may face criticism regarding the implications for wildlife management and conservation efforts. Opponents might argue that exempting these sales from taxation could reduce funding for state conservation programs that rely on sales tax revenues. There could be concerns raised about prioritizing hunting interests over broader environmental and wildlife protection initiatives.