House Study Bill 729 - Introduced HOUSE FILE _____ BY (PROPOSED COMMITTEE ON WAYS AND MEANS BILL BY CHAIRPERSON SHOMSHOR) A BILL FOR An Act exempting from the state sales and use taxes the sale of 1 paint and other consumed materials to an auto body shop. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 6188YC (4) 83 tw/sc

H.F. _____ Section 1. Section 423.3, Code Supplement 2009, is amended 1 by adding the following new subsection: 2 NEW SUBSECTION . 96. The sales price from the sale of paint 3 and other consumed materials to an auto body shop where the 4 paint and other consumed materials are directly and primarily 5 used by the auto body shop to complete vehicle repair services. 6 EXPLANATION 7 This bill exempts from the sales and use taxes the sales 8 price from the sale of paint and other consumed materials to an 9 auto body shop where the paint and other consumed materials are 10 directly and primarily used by the auto body shop to complete 11 vehicle repair services. 12 -1- LSB 6188YC (4) 83 tw/sc 1/ 1