Text: HSB00105 Text: HSB00107 Text: HSB00100 - HSB00199 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.45, Code 1999, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 55. 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" means the same as defined in section
1 14 321.1.
1 15 EXPLANATION
1 16 The bill exempts from the sales and use tax the payments
1 17 made for washing, waxing, or vacuuming motor vehicles or other
1 18 tangible personal property if the washing, waxing, or
1 19 vacuuming is done exclusively by coin-operated or token-
1 20 operated equipment by the purchaser or user and no employee of
1 21 the seller of the service assists in the washing, waxing, or
1 22 vacuuming.
1 23 LSB 1853HC 78
1 24 mg/jw/5
Text: HSB00105 Text: HSB00107 Text: HSB00100 - HSB00199 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
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