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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