Text: SF00193 Text: SF00195 Text: SF00100 - SF00199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.45, Code 1997, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 47. The gross receipts from the
1 4 furnishing at a car wash and wax facility of the service of
1 5 washing, waxing, or vacuuming of a motor vehicle or other
1 6 tangible personal property, where the purchaser or user of the
1 7 service washes, waxes, or vacuums the person's motor vehicle
1 8 or other tangible personal property at the facility
1 9 exclusively by means of coin-operated equipment belonging to
1 10 the vendor without any assistance from an employee of the
1 11 vendor. For purposes of this subsection, "coin-operated
1 12 equipment" includes equipment operated by tokens or currency
1 13 and "motor vehicle" is as defined in section 321.1.
1 14 EXPLANATION
1 15 The bill exempts from the sales and use tax the payments
1 16 made for motor vehicle washing, waxing, or vacuuming if the
1 17 washing, waxing, or vacuuming is done exclusively by coin-
1 18 operated equipment by the purchaser or user and no employee of
1 19 the seller of the service assists in the washing, waxing, or
1 20 vacuuming.
1 21 LSB 1226SS 77
1 22 mg/jw/5
Text: SF00193 Text: SF00195 Text: SF00100 - SF00199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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