Text: HF00467 Text: HF00469 Text: HF00400 - HF00499 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.43, subsection 11, unnumbered
1 2 paragraph 1, Code 1999, 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, excluding storm water drainage
1 29 services; sewing and stitching; shoe repair and shoeshine;
1 30 sign construction and installation; storage of household
1 31 goods, mini-storage, and warehousing of raw agricultural
1 32 products; swimming pool cleaning and maintenance; taxidermy
1 33 services; telephone answering service; test laboratories,
1 34 including mobile testing laboratories and field testing by
1 35 testing laboratories, and excluding tests on humans or
2 1 animals; termite, bug, roach, and pest eradicators; tin and
2 2 sheet metal repair; turkish baths, massage, and reducing
2 3 salons, excluding services provided by massage therapists
2 4 licensed under chapter 152C; weighing; welding; well drilling;
2 5 wrapping, packing, and packaging of merchandise other than
2 6 processed meat, fish, fowl, and vegetables; wrecking service;
2 7 wrecker and towing; pay television; campgrounds; carpet and
2 8 upholstery cleaning; gun and camera repair; janitorial and
2 9 building maintenance or cleaning; lawn care, landscaping, and
2 10 tree trimming and removal; pet grooming; reflexology; security
2 11 and detective services; tanning beds or salons; and water
2 12 conditioning and softening.
2 13 Sec. 2. Section 422.45, subsection 5, unnumbered paragraph
2 14 1, Code 1999, is amended to read as follows:
2 15 The gross receipts from services rendered, furnished, or
2 16 performed and of all sales of goods, wares, or merchandise
2 17 used for public purposes to a tax-certifying or tax-levying
2 18 body of the state or a governmental subdivision of the state,
2 19 including regional transit systems, as defined in section
2 20 324A.1, the state board of regents, department of human
2 21 services, state department of transportation, any municipally
2 22 owned solid waste facility which sells all or part of its
2 23 processed waste as fuel to a municipally owned public utility,
2 24 and all divisions, boards, commissions, agencies, or
2 25 instrumentalities of state, federal, county, or municipal
2 26 government which have no earnings going to the benefit of an
2 27 equity investor or stockholder, except sales of goods, wares,
2 28 or merchandise or from services rendered, furnished, or
2 29 performed and used by or in connection with the operation of
2 30 any municipally owned public utility engaged in selling gas,
2 31 electricity, heat, or pay television service to the general
2 32 public; except the sales, furnishing or providing of sewage
2 33 services, other than storm water drainage services, to a
2 34 county or municipality on behalf of nonresidential commercial
2 35 operations; and except the sales, furnishing, or service of
3 1 solid waste collection and disposal service to a county or
3 2 municipality on behalf of nonresidential commercial operations
3 3 located within the county or municipality.
3 4 Sec. 3. Section 422.45, subsection 20, Code 1999, is
3 5 amended to read as follows:
3 6 20. The gross receipts from sales or services rendered,
3 7 furnished, or performed by a county or city. This exemption
3 8 does not apply to the tax specifically imposed under section
3 9 422.43 on the gross receipts from the sales, furnishing, or
3 10 service of gas, electricity, water, heat, pay television
3 11 service, and communication service to the public by a
3 12 municipal corporation in its proprietary capacity; does not
3 13 apply to the sales, furnishing, or service of solid waste
3 14 collection and disposal service to nonresidential commercial
3 15 operations; does not apply to the sales, furnishing, or
3 16 service of sewage service for nonresidential commercial
3 17 operations, except service of storm water drainage services;
3 18 and does not apply to fees paid to cities and counties for the
3 19 privilege of participating in any athletic sports.
3 20 Sec. 4. Section 422.45, subsection 20, Code 1999, is
3 21 amended to read as follows:
3 22 20. The gross receipts from sales or services rendered,
3 23 furnished, or performed by a county or city. This exemption
3 24 applies to the gross receipts from services rendered,
3 25 furnished, or performed by city employees or city-contracted
3 26 labor. This exemption does not apply to the tax specifically
3 27 imposed under section 422.43 on the gross receipts from the
3 28 sales, furnishing, or service of gas, electricity, water,
3 29 heat, pay television service, and communication service to the
3 30 public by a municipal corporation in its proprietary capacity;
3 31 does not apply to the sales, furnishing, or service of solid
3 32 waste collection and disposal service to nonresidential
3 33 commercial operations; does not apply to the sales,
3 34 furnishing, or service of sewage service for nonresidential
3 35 commercial operations; and does not apply to fees paid to
4 1 cities and counties for the privilege of participating in any
4 2 organized athletic sports sponsored by a city or county.
4 3 Sec. 5. Refunds of taxes, interests, or penalties which
4 4 arise from claims resulting from the enactment of the
4 5 amendment to sections 422.43, 422.45, subsection 5, and
4 6 422.45, subsection 20, in sections 1, 2, and 3 of this Act,
4 7 for sales and services occurring between January 1, 1994, and
4 8 June 30, 1999, shall be limited to $25,000 in the aggregate
4 9 and shall not be allowed unless refund claims are filed prior
4 10 to October 1, 1999, notwithstanding any other provision of
4 11 law. If the amount of claims totals more than $25,000 in the
4 12 aggregate, the department of revenue and finance shall prorate
4 13 the $25,000 among all claimants in relation to the amounts of
4 14 the claimants' valid claims.
4 15 Sec. 6. Sections 1, 2, and 3 of this Act, being deemed of
4 16 immediate importance, take effect upon enactment and apply
4 17 retroactively to January 1, 1994, for sales and services made
4 18 or furnished on or after that date.
4 19 EXPLANATION
4 20 Under present law, fees for sewage services for
4 21 nonresidential commercial operations are subject to sales and
4 22 use taxes. These fees include fees paid for storm water
4 23 drainage services. The bill exempts these storm water
4 24 drainage services from the sales and use taxes. This
4 25 exemption is retroactive to January 1, 1994. Claims for
4 26 refunds as a result of this retroactive date must be filed by
4 27 October 1999 and are limited to $25,000 in the aggregate. If
4 28 claims exceed $25,000, each claim will receive its pro rata
4 29 share of the $25,000.
4 30 The bill specifies that municipal services are exempt from
4 31 the sales and services tax even if provided by contract labor.
4 32 The bill also specifies that fees paid to cities or counties
4 33 for the privilege of participating in organized athletic
4 34 sports sponsored by a city or county are not exempt.
4 35 LSB 1614HH 78
5 1 mg/cf/24
Text: HF00467 Text: HF00469 Text: HF00400 - HF00499 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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