House File 75 - Introduced HOUSE FILE 75 BY CHAMBERS A BILL FOR An Act exempting the sales price for the use of self-pay 1 washers and dryers from the sales tax. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 1105YH (2) 84 tw/sc

H.F. 75 Section 1. Section 423.3, Code 2011, is amended by adding 1 the following new subsection: 2 NEW SUBSECTION . 96. The sales price for the use of a 3 self-pay washer or dryer. 4 EXPLANATION 5 This bill exempts the sales price for the use of self-pay 6 washers and dryers from the sales tax. 7 By operation of Code section 423.6, an item exempt from the 8 imposition of the sales tax is also exempt from the use tax 9 imposed in Code section 423.5. 10 -1- LSB 1105YH (2) 84 tw/sc 1/ 1