Text: SSB02346 Text: SSB02348 Text: SSB02300 - SSB02399 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
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PAG LIN 1 1 Section 1. Section 422.43, subsection 11, unnumbered 1 2 paragraph 1, Code Supplement 1995, is amended to read as 1 3 follows: 1 4 The following enumerated services are subject to the tax 1 5 imposed on gross taxable services: alteration and garment 1 6 repair; armored car; vehicle repair; battery, tire, and 1 7 allied; investment counseling; service charges of all 1 8 financial institutions; barber and beauty; boat repair; 1 9 vehicle wash and wax; carpentry; roof, shingle, and glass 1 10 repair; dance schools and dance studios; dating services; dry 1 11 cleaning, pressing, dyeing, and laundering; electrical and 1 12 electronic repair and installation; rental of tangible 1 13 personal property, except mobile homes which are tangible 1 14 personal property; excavating and grading; farm implement 1 15 repair of all kinds; flying service; furniture, rug, 1 16 upholstery repair and cleaning; fur storage and repair; golf 1 17 and country clubs and all commercial recreation; house and 1 18 building moving; household appliance, television, and radio 1 19 repair; jewelry and watch repair; limousine service, including 1 20 driver; machine operator; machine repair of all kinds; motor 1 21 repair; motorcycle, scooter, and bicycle repair; oilers and 1 22 lubricators; office and business machine repair; painting, 1 23 papering, and interior decorating; parking facilities; pipe 1 24 fitting and plumbing; wood preparation;licensed executive1 25search agencies;private employment agencies, excluding 1 26 services for placing a person in employmentwhere the1 27principal place of employment of that person is to be located1 28outside of the state; sewage services for nonresidential 1 29 commercial operations; sewing and stitching; shoe repair and 1 30 shoeshine; sign construction and installation; storage of 1 31 household goods, mini-storage, and warehousing of raw 1 32 agricultural products; swimming pool cleaning and maintenance; 1 33 taxidermy services; telephone answering service; test 1 34 laboratories, including mobile testing laboratories and field 1 35 testing by testing laboratories, and excluding tests on humans 2 1 or animals; termite, bug, roach, and pest eradicators; tin and 2 2 sheet metal repair; turkish baths, massage, and reducing 2 3 salons; weighing; welding; well drilling; wrapping, packing, 2 4 and packaging of merchandise other than processed meat, fish, 2 5 fowl and vegetables; wrecking service; wrecker and towing; pay 2 6 television; campgrounds; carpet and upholstery cleaning; gun 2 7 and camera repair; janitorial and building maintenance or 2 8 cleaning; lawn care, landscaping and tree trimming and 2 9 removal; pet grooming; reflexology; security and detective 2 10 services; tanning beds or salons; and water conditioning and 2 11 softening. 2 12 Sec. 2. Section 422.45, Code Supplement 1995, is amended 2 13 by adding the following new subsection: 2 14 NEW SUBSECTION. 50. Gross receipts from rendering, 2 15 furnishing, or performing of temporary employment services. 2 16 EXPLANATION 2 17 The bill exempts from the sales and use tax the gross 2 18 receipts from charges made for services performed to provide 2 19 temporary employment employees, for services performed by 2 20 licensed executive search agencies, and services performed by 2 21 private employment agencies for placing a person in employment 2 22 within the state. 2 23 LSB 4427SC 76 2 24 mg/cf/24
Text: SSB02346 Text: SSB02348 Text: SSB02300 - SSB02399 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
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