Text: HSB00106 Text: HSB00108 Text: HSB00100 - HSB00199 Text: HSB 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; sewing and stitching; shoe repair and 1 29 shoeshine; sign construction and installation; storage of 1 30 household goods, mini-storage, and warehousing of raw 1 31 agricultural products; swimming pool cleaning and maintenance; 1 32 taxidermy services; telephone answering service; test 1 33 laboratories, including mobile testing laboratories and field 1 34 testing by testing laboratories, and excluding tests on humans 1 35 or animals; termite, bug, roach, and pest eradicators; tin and 2 1 sheet metal repair; turkish baths, massage, and reducing 2 2 salons, excluding services provided by massage therapists 2 3 licensed under chapter 152C; weighing; welding; well drilling; 2 4 wrapping, packing, and packaging of merchandise other than 2 5 processed meat, fish, fowl, and vegetables; wrecking service; 2 6 wrecker and towing; pay television; campgrounds; carpet and 2 7 upholstery cleaning; gun and camera repair; janitorial and 2 8 building maintenance or cleaning; lawn care, landscaping, and 2 9 tree trimming and removal; pet grooming; reflexology; security 2 10 and detective services; tanning beds or salons; and water 2 11 conditioning and softening. 2 12 EXPLANATION 2 13 The bill eliminates investment counseling as a taxable 2 14 service under the state sales and use tax. 2 15 LSB 1941HC 78 2 16 mg/jw/5
Text: HSB00106 Text: HSB00108 Text: HSB00100 - HSB00199 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
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