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PAG LIN 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 Sec. 2. Section 422.43, Code 1997, is amended by adding 2 12 the following new subsection: 2 13 NEW SUBSECTION. 14. Notwithstanding the exemption of 2 14 barber and beauty services from the tax imposed on gross 2 15 taxable services, pursuant to subsection 11, a tax of five 2 16 percent is imposed upon the gross receipts from the sale at 2 17 retail of any and all cosmetic products, supplies, and other 2 18 items of tangible personal property sold by a barber or 2 19 cosmetologist pursuant to subsection 1. Only the professional 2 20 services rendered for which the barber or cosmetologist is 2 21 licensed shall be exempt from tax. 2 22 EXPLANATION 2 23 This bill provides that barber and beauty services shall be 2 24 removed from the list of services subject to the tax on gross 2 25 taxable services in Code section 422.43, subsection 11. 2 26 This bill provides that, notwithstanding this exemption, 2 27 retail sales of any and all cosmetic products, supplies, and 2 28 other items of tangible personal property sold by a barber or 2 29 cosmetologist are subject to sales tax. Only the professional 2 30 services rendered for which a barber or cosmetologist is 2 31 licensed shall be exempt from tax. 2 32 LSB 2216HH 77 2 33 rn/cf/24.1
Text: HF00618 Text: HF00620 Text: HF00600 - HF00699 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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