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
© 1999 Cornell College and League of Women Voters of Iowa
Comments about this site or page?
webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Wed Jan 12 05:55:23 CST 2000
URL: /DOCS/GA/78GA/Legislation/HF/00400/HF00468/990303.html
jhf