Text: HF00044 Text: HF00046 Text: HF00000 - HF00099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.43, subsection 11, Code 1997, is
1 2 amended to read as follows:
1 3 11. The following enumerated services are subject to the
1 4 tax imposed on gross taxable services: alteration and garment
1 5 repair; armored car; vehicle repair; battery, tire, and
1 6 allied; investment counseling; service charges of all
1 7 financial institutions; barber and beauty; boat repair;
1 8 vehicle wash and wax; carpentry; roof, shingle, and glass
1 9 repair; dance schools and dance studios; dating services; dry
1 10 cleaning, pressing, dyeing, and laundering; electrical and
1 11 electronic repair and installation; rental of tangible
1 12 personal property, except mobile homes which are tangible
1 13 personal property; excavating and grading; farm implement
1 14 repair of all kinds; flying service; furniture, rug,
1 15 upholstery repair and cleaning; fur storage and repair; golf
1 16 and country clubs and all commercial recreation; house and
1 17 building moving; household appliance, television, and radio
1 18 repair; jewelry and watch repair; limousine service, including
1 19 driver; machine operator; machine repair of all kinds; motor
1 20 repair; motorcycle, scooter, and bicycle repair; oilers and
1 21 lubricators; office and business machine repair; painting,
1 22 papering, and interior decorating; parking facilities; pipe
1 23 fitting and plumbing; wood preparation; licensed executive
1 24 search agencies; private employment agencies, excluding
1 25 services for placing a person in employment where the
1 26 principal place of employment of that person is to be located
1 27 outside of the state; sewage services for nonresidential
1 28 commercial operations; sewing and stitching; shoe repair and
1 29 shoeshine; sign construction and installation; storage of
1 30 household goods, mini-storage, and warehousing of raw
1 31 agricultural products; swimming pool cleaning and maintenance;
1 32 taxidermy services; telephone answering service; test
1 33 laboratories, including mobile testing laboratories and field
1 34 testing by testing laboratories, and excluding tests on humans
1 35 or animals; termite, bug, roach, and pest eradicators; tin and
2 1 sheet metal repair; turkish baths, massage, and reducing
2 2 salons, excluding services provided by massage therapists
2 3 licensed under chapter 152C; weighing; welding; well drilling;
2 4 wrapping, packing, and packaging of merchandise other than
2 5 processed meat, fish, fowl and vegetables; wrecking service;
2 6 wrecker and towing; pay television; campgrounds; carpet and
2 7 upholstery cleaning; gun and camera repair; janitorial and
2 8 building maintenance or cleaning; lawn care, landscaping and
2 9 tree trimming and removal; pet grooming; reflexology; security
2 10 and detective services; tanning beds or salons; and water
2 11 conditioning and softening.
2 12 For purposes of this subsection, gross taxable services
2 13 from rental includes rents, royalties, and copyright and
2 14 license fees. For purposes of this subsection, "financial
2 15 institutions" means all national banks, federally chartered
2 16 savings and loan associations, federally chartered savings
2 17 banks, federally chartered credit unions, banks organized
2 18 under chapter 524, savings and loan associations and savings
2 19 banks organized under chapter 534, and credit unions organized
2 20 under chapter 533.
2 21 EXPLANATI0N
2 22 This bill exempts from the state services tax services
2 23 provided by massage therapists licensed under Iowa Code
2 24 chapter 152C.
2 25 LSB 1393HH 77
2 26 sc/sc/14
Text: HF00044 Text: HF00046 Text: HF00000 - HF00099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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