Iowa 2023-2024 Regular Session

Iowa Senate Bill SF2417

Introduced
3/21/24  

Caption

A bill for an act establishing an excise tax on the sales price of consumable hemp products sold or purchased at bars or restaurants.(Formerly SSB 3186.)

Impact

The implications of SF2417 are significant for both consumers and businesses involved in the hemp industry. By setting a specific tax structure for consumable hemp, the bill clarifies the tax obligations for bars and restaurants that sell such products. This could lead to increased revenue for the state while also establishing a regulatory framework that distinguishes hemp products from traditional taxable goods. However, this excise tax may increase costs for consumers at these establishments, potentially influencing market demand for hemp products.

Summary

Senate File 2417 establishes an excise tax on the sales price of consumable hemp products sold or purchased at bars and restaurants in Iowa. Specifically, the bill imposes a tax of 25 percent on these sales, while exempting them from the regular sales tax. The Iowa Department of Revenue is tasked with administering this new excise tax, ensuring that it aligns with existing sales and use tax laws in the state. The collected funds from this tax will be deposited into the state’s general fund.

Contention

During discussions surrounding SF2417, there were various points of contention, particularly regarding the impact on local businesses and consumers. Opponents raised concerns that a high excise tax could hinder the growth of the nascent hemp market and make these products less accessible to Iowa residents. Supporters argued that the tax would generate necessary revenue for state services and create a sustainable model for the consumption of hemp products. Balancing public health and fiscal responsibility was a recurring theme in the legislative debate.

Companion Bills

IA SSB3186

Related A bill for an act establishing an excise tax on the sales price of consumable hemp products sold or purchased.(See SF 2417.)

Previously Filed As

IA HB187

Increases the rate of excise tax on consumable hemp products (OR +$3,600,000 SD RV See Note)

IA HB235

Increases the excise tax levied on consumable hemp products and dedicates revenues collected from the tax (OR +$5,100,000 SD RV See Note)

IA H7029

Taxation of Hemp Consumable THC Products

IA HB7029

Taxation of Hemp Consumable THC Products:

IA SSB3145

A bill for an act relating to the taxation of cigarettes, tobacco products, vapor products, and consumable hemp products, and making appropriations to the department of health and human services and the department of justice.

IA SB533

To Provide For The Regulation Of Consumable Hemp Products By The Arkansas Tobacco Control Board; And To Amend The Arkansas Law To Allow Regulation And Purchase Of Consumable Hemp Products.

IA H7027

Hemp Consumable THC Products

IA HB256

Relating to prohibiting the sale, delivery, or purchase of a consumable hemp product to or by a person younger than 21 years of age, the entry onto the premises of a retailer of consumable hemp products by a person younger than 21 years of age, and the employment by a retailer of consumable hemp products of a person younger than 21 years of age; creating criminal offenses.

IA HB2535

Authorizes a homestead tax exemption for certain veterans, and to offset lost property tax revenue, increases the cigarette tax and subjects alternative nicotine products, vapor products, tobacco paraphernalia, and hemp-derived consumable products to an excise tax

IA SB808

Regulating consumable hemp products

Similar Bills

No similar bills found.