HOUSE REPUBLICAN STAFF ANALYSIS Bill: House File 2436 Committee: Ways and Means Floor Manager: Rep. Vander Linden Date: March 10, 2014 Staff: Kristi L. Kielhorn (2-5290)
House Committee: House Floor: Senate Floor: Governor:
PASSED on March 3 (25-0)
Bill Subject House File 2436 relates to the administration of the Streamlined Sales Tax Agreement and changes the organization of the definition of dietary supplement.
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Section by Section Analysis Section 1 – Definition of Dietary Supplement This section reorganizes the existing definition of “dietary supplement” and adds connecting terms to bring the definition into compliance with the Streamlined Sales and Use Tax Agreement. Food and food ingredients are exempt from sales tax. Iowa Code specifically states that dietary supplements are not food or food ingredients and are therefore subject to sales tax. This section does nothing to change those substantive provisions—but just reorganizes the definition of “dietary supplements.”
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