Bill Text: IA HF228 | 2013-2014 | 85th General Assembly | Introduced
Bill Title: A bill for an act relating to the sales tax exemption for certain wastewater treatment or effluent treatment services.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-12-31 - END OF 2013 ACTIONS [HF228 Detail]
Download: Iowa-2013-HF228-Introduced.html
House
File
228
-
Introduced
HOUSE
FILE
228
BY
RUNNING-MARQUARDT
A
BILL
FOR
An
Act
relating
to
the
sales
tax
exemption
for
certain
1
wastewater
treatment
or
effluent
treatment
services.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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228
Section
1.
Section
423.3,
subsection
32,
paragraph
c,
Code
1
2013,
is
amended
to
read
as
follows:
2
c.
The
sale
or
furnishing
of
sewage
service
for
3
nonresidential
commercial
operations
,
except
for
water
4
treatment
or
effluent
treatment
services
to
a
paper
recycling
5
mill
.
6
EXPLANATION
7
This
bill
relates
to
the
sales
tax
exemption
for
certain
8
wastewater
treatment
or
effluent
treatment
services.
9
Currently,
the
sales
price
of
tangible
personal
property
10
sold,
or
of
services
furnished,
by
a
county
or
city
are
exempt
11
from
sales
tax
with
four
listed
exceptions
to
exemption.
One
12
of
the
exceptions
is
for
the
sale
or
furnishing
of
sewage
13
service
for
nonresidential
commercial
operations.
The
bill
14
excludes
from
the
exception
water
treatment
or
effluent
15
treatment
services
to
a
paper
recycling
mill
which
makes
such
16
services
exempt
from
sales
tax.
17
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