Bill Text: IA HF7 | 2015-2016 | 86th General Assembly | Introduced

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Bill Title: A bill for an act exempting from the sales tax the sales price for the use of self-pay washers and dryers.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2015-06-02 - Withdrawn. H.J. 1113. [HF7 Detail]

Download: Iowa-2015-HF7-Introduced.html

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House File 7 - Introduced




                                 HOUSE FILE       
                                 BY  JONES

                                      A BILL FOR

  1 An Act exempting from the sales tax the sales price for the use
  2    of self=pay washers and dryers.
  3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
    TLSB 1315YH (1) 86
    mm/sc

PAG LIN



  1  1    Section 1.  Section 423.2, subsection 6, paragraph a, Code
  1  2 2015, is amended to read as follows:
  1  3    a.  The sales price of any of the following enumerated
  1  4 services is subject to the tax imposed by subsection
  1  5 5:  alteration and garment repair; armored car; vehicle repair;
  1  6 battery, tire, and allied; investment counseling; service
  1  7 charges of all financial institutions; barber and beauty; boat
  1  8 repair; vehicle wash and wax; campgrounds; carpentry; roof,
  1  9 shingle, and glass repair; dance schools and dance studios;
  1 10 dating services; dry cleaning, pressing, dyeing, and laundering
  1 11 excluding the use of self=pay washers and dryers; electrical
  1 12 and electronic repair and installation; excavating and
  1 13 grading; farm implement repair of all kinds; flying service;
  1 14 furniture, rug, carpet, and upholstery repair and cleaning; fur
  1 15 storage and repair; golf and country clubs and all commercial
  1 16 recreation; gun and camera repair; house and building moving;
  1 17 household appliance, television, and radio repair; janitorial
  1 18 and building maintenance or cleaning; jewelry and watch
  1 19 repair; lawn care, landscaping, and tree trimming and removal;
  1 20 limousine service, including driver; machine operator; machine
  1 21 repair of all kinds; motor repair; motorcycle, scooter, and
  1 22 bicycle repair; oilers and lubricators; office and business
  1 23 machine repair; painting, papering, and interior decorating;
  1 24 parking facilities; pay television; pet grooming; pipe
  1 25 fitting and plumbing; wood preparation; executive search
  1 26 agencies; private employment agencies, excluding services
  1 27 for placing a person in employment where the principal place
  1 28 of employment of that person is to be located outside of the
  1 29 state; reflexology; security and detective services, excluding
  1 30 private security and detective services furnished by a peace
  1 31 officer with the knowledge and consent of the chief executive
  1 32 officer of the peace officer's law enforcement agency; sewage
  1 33 services for nonresidential commercial operations; sewing
  1 34 and stitching; shoe repair and shoeshine; sign construction
  1 35 and installation; storage of household goods, mini=storage,
  2  1 and warehousing of raw agricultural products; swimming pool
  2  2 cleaning and maintenance; tanning beds or salons; taxidermy
  2  3 services; telephone answering service; test laboratories,
  2  4 including mobile testing laboratories and field testing by
  2  5 testing laboratories, and excluding tests on humans or animals;
  2  6 termite, bug, roach, and pest eradicators; tin and sheet metal
  2  7 repair; transportation service consisting of the rental of
  2  8 recreational vehicles or recreational boats, or the rental of
  2  9 vehicles subject to registration which are registered for a
  2 10 gross weight of thirteen tons or less for a period of sixty
  2 11 days or less, or the rental of aircraft for a period of sixty
  2 12 days or less; Turkish baths, massage, and reducing salons,
  2 13 excluding services provided by massage therapists licensed
  2 14 under chapter 152C; water conditioning and softening; weighing;
  2 15 welding; well drilling; wrapping, packing, and packaging
  2 16 of merchandise other than processed meat, fish, fowl, and
  2 17 vegetables; wrecking service; wrecker and towing.
  2 18    Sec. 2.  Section 423.3, Code 2015, is amended by adding the
  2 19 following new subsection:
  2 20    NEW SUBSECTION.  101.  The sales price for the use of a
  2 21 self=pay washer or dryer.
  2 22                           EXPLANATION
  2 23 The inclusion of this explanation does not constitute agreement with
  2 24 the explanation's substance by the members of the general assembly.
  2 25    This bill exempts the sales price for the use of self=pay
  2 26 washers and dryers from the sales tax.
  2 27    By operation of Code section 423.6, an item exempt from the
  2 28 imposition of the sales tax is also exempt from the use tax
  2 29 imposed in Code section 423.5.
       LSB 1315YH (1) 86
       mm/sc