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Text: HF00055                           Text: HF00057
Text: HF00000 - HF00099                 Text: HF Index
Bills and Amendments: General Index     Bill History: General Index

House File 56

Partial Bill History

Bill Text

  1  1    Section 1.  Section 422.43, subsection 11, unnumbered
  1  2 paragraph 1, Code 1997, is amended to read as follows:
  1  3    The following enumerated services are subject to the tax
  1  4 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; weighing; welding; well drilling; wrapping, packing,
  2  3 and packaging of merchandise other than processed meat, fish,
  2  4 fowl and vegetables; wrecking service; wrecker and towing; pay
  2  5 television; campgrounds; carpet and upholstery cleaning; gun
  2  6 and camera repair; janitorial and building maintenance or
  2  7 cleaning; lawn care, landscaping and tree trimming and
  2  8 removal; pet grooming; reflexology; security and detective
  2  9 services; tanning beds or salons; and water conditioning and
  2 10 softening.  
  2 11                           EXPLANATION
  2 12    The bill removes the state sales, services, and use taxes
  2 13 from job placement services offered by private employment
  2 14 agencies.  The taxes are still imposed on licensed executive
  2 15 search agency services since these services are used by an
  2 16 employer to find an employee to fill a position and not by an
  2 17 individual to be placed in a job.  
  2 18 LSB 1597YH 77
  2 19 mg/cf/24

Text: HF00055                           Text: HF00057
Text: HF00000 - HF00099                 Text: HF Index
Bills and Amendments: General Index     Bill History: General Index

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Last update: Fri Jan 31 03:40:23 CST 1997
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