HOUSE FILE 75

BY  CHAMBERS

A BILL FOR

An Act exempting the sales price for the use of self-pay washers and dryers from the sales tax.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

   Section 1.  Section 423.3, Code 2011, is amended by adding the following new subsection:
   NEW SUBSECTION.  96.  The sales price for the use of a self-pay washer or dryer.
EXPLANATION
   This bill exempts the sales price for the use of self-pay washers and dryers from the sales tax.
   By operation of Code section 423.6, an item exempt from the imposition of the sales tax is also exempt from the use tax imposed in Code section 423.5.