Text: HSB00255 Text: HSB00257 Text: HSB00200 - HSB00299 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 321.1, Code 1999, is amended by adding 1 2 the following new subsection: 1 3 NEW SUBSECTION. 36A. "Manufactured housing" is a factory- 1 4 built structure constructed under authority of 42 U.S.C. } 1 5 5403, which is required by federal law to display a seal from 1 6 the United States department of housing and urban development, 1 7 and was constructed on or after June 15, 1976. 1 8 Sec. 2. Section 321.18, subsection 8, Code 1999, is 1 9 amended to read as follows: 1 10 8. Any mobile home or manufactured housing. 1 11 Sec. 3. Section 321.20, unnumbered paragraph 1, Code 1999, 1 12 is amended to read as follows: 1 13 Except as provided in this chapter, an owner of a vehicle 1 14 subject to registration shall make application to the county 1 15 treasurer, of the county of the owner's residence, or if a 1 16 nonresident to the county treasurer of the county where the 1 17 primary users of the vehicle are located, or if a lessor of 1 18 the vehicle pursuant to chapter 321F which vehicle has a gross 1 19 vehicle weight of less than ten thousand pounds, to the county 1 20 treasurer of the county of the lessee's residence, for the 1 21 registration and issuance of a certificate of title for the 1 22 vehicle upon the appropriate form furnished by the department. 1 23 However, upon the transfer of ownership, the owner of a 1 24 vehicle subject to the proportional registration provisions of 1 25 chapter 326 shall make application for registration and 1 26 issuance of a certificate of title to either the department or 1 27 the appropriate county treasurer. The application shall be 1 28 accompanied by a fee of ten dollars, and shall bear the 1 29 owner's signature written with pen and ink. A nonresident 1 30 owner of two or more vehicles subject to registration may make 1 31 application for registration and issuance of a certificate of 1 32 title for all vehicles subject to registration to the county 1 33 treasurer of the county where the primary user of any of the 1 34 vehicles is located. The owner of a mobile home or of 1 35 manufactured housing shall make application for a certificate 2 1 of title under this section. The application shall contain: 2 2 Sec. 4. Section 321.24, unnumbered paragraph 1, Code 1999, 2 3 is amended to read as follows: 2 4 Upon receipt of the application for title and payment of 2 5 the required fees for a motor vehicle, trailer, or 2 6 semitrailer, the county treasurer or the department shall, 2 7 when satisfied as to the application's genuineness and 2 8 regularity, and, in the case of a mobile home or manufactured 2 9 housing, that taxes are not owing under chapter 435, issue a 2 10 certificate of title and, except for a mobile home or 2 11 manufactured housing, a registration receipt, and shall file 2 12 the application, the manufacturer's or importer's certificate, 2 13 the certificate of title, or other evidence of ownership, as 2 14 prescribed by the department. The registration receipt shall 2 15 be delivered to the owner and shall contain upon its face the 2 16 date issued, the name and address of the owner, the 2 17 registration number assigned to the vehicle, the title number 2 18 assigned to the owner of the vehicle, the amount of the fee 2 19 paid, the amount of tax paid pursuant to section 423.7, the 2 20 type of fuel used, and a description of the vehicle as 2 21 determined by the department, and upon the reverse side a form 2 22 for notice of transfer of the vehicle. 2 23 Sec. 5. Section 321.30, subsections 10 and 11, Code 1999, 2 24 are amended to read as follows: 2 25 10. In the case of a mobile home or manufactured housing, 2 26 that taxes are owing under chapter 435 for a previous year. 2 27 11. In the case of a mobile home or manufactured housing 2 28 converted from real estate, real estate taxes which are 2 29 delinquent. 2 30 Sec. 6. Section 321.45, subsection 4, Code 1999, is 2 31 amended to read as follows: 2 32 4. A mobile home dealer, as defined in section 322B.2, 2 33 shall within fifteen days of acquiring a used mobile or 2 34 manufacturedhomehousing, titled in Iowa, apply for and 2 35 obtain from the county treasurer of the dealer's county of 3 1 residence a new certificate of title for the mobile or 3 2 manufacturedhomehousing. 3 3 Sec. 7. Section 321.101, subsection 8, Code 1999, is 3 4 amended to read as follows: 3 5 8. The department shall cancel a certificate of title that 3 6 appears to have been improperly issued or fraudulently 3 7 obtained or in the case of a mobile home or manufactured 3 8 housing, if taxes were owing under chapter 435 at the time the 3 9 certificate was issued and have not been paid. However, 3 10 before the certificate to a mobile home or manufactured 3 11 housing where taxes were owing can be canceled, notice and 3 12 opportunity to pay the taxes must be given to the person to 3 13 whom the certificate was issued. Upon cancellation of any 3 14 certificate of title the department shall notify the county 3 15 treasurer who issued it, who shall enter the cancellation upon 3 16 the records. The department shall also notify the person to 3 17 whom the certificate of title was issued, as well as any 3 18 lienholders appearing thereon, of the cancellation and shall 3 19 demand the surrender of the certificate of title, but the 3 20 cancellation shall not affect the validity of any lien noted 3 21 thereon. 3 22 Sec. 8. Section 423.1, subsection 1, Code 1999, is amended 3 23 to read as follows: 3 24 1. "Certificate of title" means a certificate of title 3 25 issued for a vehicle or for manufactured housing under chapter 3 26 321. 3 27 Sec. 9. Section 423.1, Code 1999, is amended by adding the 3 28 following new subsections: 3 29 NEW SUBSECTION. 2A. "Installed purchase price" is the 3 30 amount charged, valued in money whether paid in money or 3 31 otherwise, by a building contractor to convert manufactured 3 32 housing from tangible personal property into reality. 3 33 "Installed purchase price" includes, but is not limited to, 3 34 amounts charged for installing a foundation and electrical and 3 35 plumbing hookups. "Installed purchase price" excludes any 4 1 amount charged for landscaping in connection with the 4 2 conversion. 4 3 NEW SUBSECTION. 2B. "Manufactured housing" means the same 4 4 as defined in section 321.1. 4 5 Sec. 10. Section 423.1, subsection 12, Code 1999, is 4 6 amended to read as follows: 4 7 12. "Use" means and includes the exercise by any person of 4 8 any right or power over tangible personal property incident to 4 9 the ownership of that property, except that it shall not 4 10 include processing, or the sale of that property in the 4 11 regular course of business. Property used in "processing" 4 12 within the meaning of this subsection shall mean and include 4 13(a)any of the following: 4 14 a. Any tangible personal property including containers 4 15 which it is intended shall, by means of fabrication, 4 16 compounding, manufacturing, or germination, become an integral 4 17 part of other tangible personal property intended to be sold 4 18 ultimately at retail, and containers used in the collection, 4 19 recovery or return of empty beverage containers subject to 4 20 chapter 455C, or (b) fuel. 4 21 b. Fuel which is consumed in creating power, heat, or 4 22 steam for processing or for generating electric current, or4 23(c) chemicals,. 4 24 c. Chemicals, solvents, sorbents, or reagents, which are 4 25 directly used and are consumed, dissipated, or depleted in 4 26 processing personal property, which is intended to be sold 4 27 ultimately at retail, and which may not become a component or 4 28 integral part of the finished product. 4 29 PARAGRAPH DIVIDED. The distribution to the public of free 4 30 newspapers or shoppers guides shall be deemed a retail sale 4 31 for purposes of the processing exemption. A retailer's or 4 32 building contractor's sale of manufactured housing for use in 4 33 this state, whether in the form of tangible personal property 4 34 or of reality, is a use of that property for the purposes of 4 35 this chapter. 5 1 Sec. 11. Section 423.2, Code 1999, is amended to read as 5 2 follows: 5 3 423.2 IMPOSITION OF TAX. 5 4 An excise tax is imposed on the use in this state of 5 5 tangible personal property purchased for use in this state, at 5 6 the rate of five percent of the purchase price of the 5 7 property. An excise tax is imposed on the use of manufactured 5 8 housing in this state at the rate of five percent of the 5 9 purchase price if the manufactured housing is sold in the form 5 10 of tangible personal property and at the rate of five percent 5 11 of the installed purchase price if the manufactured housing is 5 12 sold in the form of reality. An excise tax is imposed on the 5 13 use of leased vehicles at the rate of five percent of the 5 14 amount otherwise subject to tax as calculated pursuant to 5 15 section 423.7A. The excise tax is imposed upon every person 5 16 using the property within this state until the tax has been 5 17 paid directly to the county treasurer or the state department 5 18 of transportation, to a retailer, or to the department. An 5 19 excise tax is imposed on the use in this state of services 5 20 enumerated in section 422.43 at the rate of five percent. 5 21 This tax is applicable where services are rendered, furnished, 5 22 or performed in this state or where the product or result of 5 23 the service is used in this state. This tax is imposed on 5 24 every person using the services or the product of the services 5 25 in this state until the user has paid the tax either to an 5 26 Iowa use tax permit holder or to the department. 5 27 Sec. 12. Section 423.4, subsections 11 and 12, Code 1999, 5 28 are amended to read as follows: 5 29 11. Mobile homes and manufactured housing the use of which 5 30 has previously been subject to the tax imposed under this 5 31 chapter and for which that tax has been paid. 5 32 12. Mobile homes to the extent of the portion of the 5 33 purchase price of the mobile home which is not attributable to 5 34 the cost of the tangible personal property used in the 5 35 processing of the mobile home and manufactured housing to the 6 1 extent of the purchase price or the installed purchase price 6 2 of the manufactured housing which is not attributable to the 6 3 cost of the tangible personal property used in the processing 6 4 of the manufactured housing. For purposes of this exemption, 6 5 the portion of the purchase price which is not attributable to 6 6 the cost of the tangible personal property used in the 6 7 processing of the mobile home is forty percent and the portion 6 8 of the purchase price or installed purchase price which is not 6 9 attributable to the cost of the tangible personal property 6 10 used in the processing of the manufactured housing is forty 6 11 percent. 6 12 Sec. 13. Section 423.6, subsection 1, Code 1999, is 6 13 amended to read as follows: 6 14 1. The tax upon the use of all vehicles subject to 6 15 registration or subject only to the issuance of a certificate 6 16 of title or the tax upon the use of manufactured housing shall 6 17 be collected by the county treasurer or the state department 6 18 of transportation pursuant to sections 423.7 and 423.7A. The 6 19 county treasurer shall retain one dollar from each tax payment 6 20 collected, to be credited to the county general fund. 6 21 Sec. 14. Section 423.7, Code 1999, is amended to read as 6 22 follows: 6 23 423.7 VEHICLES SUBJECT TO REGISTRATION OR ONLY TO THE 6 24 ISSUANCE OF TITLE. 6 25 The tax imposed upon the use of vehicles subject to 6 26 registration or subject only to the issuance of a certificate 6 27 of title or imposed upon the use of manufactured housing shall 6 28 be paid by the owner of the vehicle or of the manufactured 6 29 housing to the county treasurer or the state department of 6 30 transportation from whom the registration receipt or 6 31 certificate of title is obtained. A registration receipt for 6 32 a vehicle subject to registration or certificate of title 6 33 shall not be issued until the tax has been paid. The county 6 34 treasurer or the state department of transportation shall 6 35 require every applicant for a registration receipt for a 7 1 vehicle subject to registration or certificate of title to 7 2 supply information as the county treasurer or the director 7 3 deems necessary as to the time of purchase, the purchase 7 4 price, installed purchase price, and other information 7 5 relative to the purchase of the vehicle or manufactured 7 6 housing. On or before the tenth day of each month the county 7 7 treasurer or the state department of transportation shall 7 8 remit to the department the amount of the taxes collected 7 9 during the preceding month. 7 10 EXPLANATION 7 11 The bill deals with the treatment of transactions involving 7 12 manufactured housing under the state sales and use taxes. 7 13 Manufactured housing is a factory-built structure constructed 7 14 under federal standards on or after June 15, 1976, which is 7 15 required to display a seal from the U.S. department of housing 7 16 and urban development. The bill specifically states that 7 17 manufactured housing is subject only to a certificate of title 7 18 which is its present status. The bill provides that the sale 7 19 of manufactured housing for use in this state is subject to 7 20 the state use tax. The 5 percent use tax rate is applied to 7 21 the purchase price of the manufactured housing if sold in the 7 22 form of tangible personal property or is applied to the 7 23 installed purchase price if sold in the form of realty. 7 24 Installed purchase price includes the charge for installing a 7 25 foundation and electrical and plumbing hookups in addition to 7 26 the purchase price. There is an exemption for 40 percent of 7 27 the purchase price or installed purchase price which is not 7 28 attributable to costs of the tangible personal property, e.g. 7 29 labor costs. In addition, the use tax is to be paid to the 7 30 county treasurer or the state department of transportation 7 31 from whom the certificate of title was obtained. 7 32 LSB 2470HC 78 7 33 mg/sc/14
Text: HSB00255 Text: HSB00257 Text: HSB00200 - HSB00299 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
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