Exemption — Iowa hemp Act — hemp and hemp products.

Iowa Code § 453B.17, under EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES.

Iowa Code § 453B.17

This chapter does not apply to any of the following: 1. Hemp as defined in section 204A.2 , including hemp seed delivered for planting at a lot by a USDA licensee or hemp that is or was produced at a lot by a USDA licensee, in accordance with the provisions of the federal hemp law, as those terms are defined in chapter 204A . 2. Hemp that was produced in another state in accordance with the federal hemp law and other applicable law. 3. A hemp product as provided in chapter 204 . 2019 Acts, ch 130, §31, 33 ; 2024 Acts, ch 1177, §52, 55