House Study Bill 227 - Introduced HOUSE FILE _____ BY (PROPOSED COMMITTEE ON WAYS AND MEANS BILL BY CHAIRPERSON SANDS) 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 TLSB 2260YC (1) 85 tm/sc

H.F. _____ 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 -1- LSB 2260YC (1) 85 tm/sc 1/ 1