Text: HF02549 Text: HF02551 Text: HF02500 - HF02599 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 HOUSE FILE 2550
1 2
1 3 AN ACT
1 4 EXEMPTING SERVICES PROVIDED BY LICENSED MASSAGE THERAPISTS
1 5 FROM THE STATE SERVICES TAX.
1 6
1 7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 8
1 9 Section 1. Section 422.43, subsection 11, Code 1997, is
1 10 amended to read as follows:
1 11 11. The following enumerated services are subject to the
1 12 tax imposed on gross taxable services: alteration and garment
1 13 repair; armored car; vehicle repair; battery, tire, and
1 14 allied; investment counseling; service charges of all
1 15 financial institutions; barber and beauty; boat repair;
1 16 vehicle wash and wax; carpentry; roof, shingle, and glass
1 17 repair; dance schools and dance studios; dating services; dry
1 18 cleaning, pressing, dyeing, and laundering; electrical and
1 19 electronic repair and installation; rental of tangible
1 20 personal property, except mobile homes which are tangible
1 21 personal property; excavating and grading; farm implement
1 22 repair of all kinds; flying service; furniture, rug,
1 23 upholstery repair and cleaning; fur storage and repair; golf
1 24 and country clubs and all commercial recreation; house and
1 25 building moving; household appliance, television, and radio
1 26 repair; jewelry and watch repair; limousine service, including
1 27 driver; machine operator; machine repair of all kinds; motor
1 28 repair; motorcycle, scooter, and bicycle repair; oilers and
1 29 lubricators; office and business machine repair; painting,
1 30 papering, and interior decorating; parking facilities; pipe
1 31 fitting and plumbing; wood preparation; licensed executive
1 32 search agencies; private employment agencies, excluding
1 33 services for placing a person in employment where the
1 34 principal place of employment of that person is to be located
1 35 outside of the state; sewage services for nonresidential
2 1 commercial operations; sewing and stitching; shoe repair and
2 2 shoeshine; sign construction and installation; storage of
2 3 household goods, mini-storage, and warehousing of raw
2 4 agricultural products; swimming pool cleaning and maintenance;
2 5 taxidermy services; telephone answering service; test
2 6 laboratories, including mobile testing laboratories and field
2 7 testing by testing laboratories, and excluding tests on humans
2 8 or animals; termite, bug, roach, and pest eradicators; tin and
2 9 sheet metal repair; turkish baths, massage, and reducing
2 10 salons, excluding services provided by massage therapists
2 11 licensed under chapter 152C; weighing; welding; well drilling;
2 12 wrapping, packing, and packaging of merchandise other than
2 13 processed meat, fish, fowl and vegetables; wrecking service;
2 14 wrecker and towing; pay television; campgrounds; carpet and
2 15 upholstery cleaning; gun and camera repair; janitorial and
2 16 building maintenance or cleaning; lawn care, landscaping and
2 17 tree trimming and removal; pet grooming; reflexology; security
2 18 and detective services; tanning beds or salons; and water
2 19 conditioning and softening.
2 20 For purposes of this subsection, gross taxable services
2 21 from rental includes rents, royalties, and copyright and
2 22 license fees. For purposes of this subsection, "financial
2 23 institutions" means all national banks, federally chartered
2 24 savings and loan associations, federally chartered savings
2 25 banks, federally chartered credit unions, banks organized
2 26 under chapter 524, savings and loan associations and savings
2 27 banks organized under chapter 534, and credit unions organized
2 28 under chapter 533.
2 29
2 30
2 31
2 32 RON J. CORBETT
2 33 Speaker of the House
2 34
2 35
3 1
3 2 MARY E. KRAMER
3 3 President of the Senate
3 4
3 5 I hereby certify that this bill originated in the House and
3 6 is known as House File 2550, Seventy-seventh General Assembly.
3 7
3 8
3 9
3 10 ELIZABETH ISAACSON
3 11 Chief Clerk of the House
3 12 Approved , 1998
3 13
3 14
3 15
3 16 TERRY E. BRANSTAD
3 17 Governor
Text: HF02549 Text: HF02551 Text: HF02500 - HF02599 Text: HF Index Bills and Amendments: General Index Bill History: General Index
© 1998 Cornell College and League of Women Voters of Iowa
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