A bill for an act imposing a sales tax on the sales price of items containing traceable amounts of piper methysticum.

HF 141 imposes a sales tax on items containing traceable amounts of kava (piper methysticum), such as kava root products sold as beverages or supplements. The bill directly affects businesses selling these kava-containing items by requiring them to collect and remit the sales tax on the full sales price. Key provisions amend Iowa's tax code to explicitly define "piper methysticum" and exclude kava from the list of non-taxable food items. This creates a new tax category for kava products, separate from other dietary supplements or food.