(H/T – Allahpundit/HotAir Headlines)
Iowa is taxing pumpkin purchases on the basis of their use as jack-o-lanterns. Those who are planning on making pumpkin pies can fill out a sales tax exemption certificate at the place of purchase stipulating to that.
Do notice that there is no checkbox for either “private citizen/end user” or “pumpkin for human consumption”. Indeed, the back of said form does not have that allowance on it. The Iowa Department of Revenue also “helpfully” points out that failure of the purchaser provide his/her telephone number or fill out any other portion of the form is grounds for prosecution for “fraudulent intent”.
Oh, and don’t plan on using the “dual-use” defense when the DOR agents start patrolling the neighborhood looking for Jack-O-Lanterns. This phrase on the back of that form has that covered – “If property or services purchased for resale or processing are used or disposed of by the purchaser in a nonexempt manner, the purchaser is then responsible for the tax.” So, when the DOR agents come a-knocking to take your pumpkins and cash away, don’t think that offering them a piece of pumpkin pie made from the innards of said pumpkins will save you; you’ll just lose the pie as well.
I’m only surprised that Doyle hasn’t thought of this first. Michelle put my thoughts into pictures…
Revisions/extensions (6:53 pm 11/1/2007) – After Iowa squeezed all the juice they could out of the jack-o-lanterns, they reversed course (H/T – Heather Radish)
