Text: SF02218 Text: SF02220 Text: SF02200 - SF02299 Text: SF 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 Supplement 1999, is amended to read as
1 3 follows:
1 4 The following enumerated services are subject to the tax
1 5 imposed on gross taxable services: alteration and garment
1 6 repair; armored car; vehicle repair; battery, tire, and
1 7 allied; investment counseling; service charges of all
1 8 financial institutions; barber and beauty; boat repair;
1 9 vehicle wash and wax; carpentry; roof, shingle, and glass
1 10 repair; dance schools and dance studios; dating services; dry
1 11 cleaning, pressing, dyeing, and laundering; electrical and
1 12 electronic repair and installation; rental of tangible
1 13 personal property, except mobile homes which are tangible
1 14 personal property; excavating and grading; farm implement
1 15 repair of all kinds; flying service; furniture, rug,
1 16 upholstery repair and cleaning; fur storage and repair; golf
1 17 and country clubs and all commercial recreation; house and
1 18 building moving; household appliance, television, and radio
1 19 repair; jewelry and watch repair; limousine service, including
1 20 driver but excluding transportation service by means of a van
1 21 or van-type vehicle, including driver; machine operator;
1 22 machine repair of all kinds; motor repair; motorcycle,
1 23 scooter, and bicycle repair; oilers and lubricators; office
1 24 and business machine repair; painting, papering, and interior
1 25 decorating; parking facilities; pipe fitting and plumbing;
1 26 wood preparation; licensed executive search agencies; private
1 27 employment agencies, excluding services for placing a person
1 28 in employment where the principal place of employment of that
1 29 person is to be located outside of the state; sewage services
1 30 for nonresidential commercial operations; sewing and
1 31 stitching; shoe repair and shoeshine; sign construction and
1 32 installation; storage of household goods, mini-storage, and
1 33 warehousing of raw agricultural products; swimming pool
1 34 cleaning and maintenance; taxidermy services; telephone
1 35 answering service; test laboratories, including mobile testing
2 1 laboratories and field testing by testing laboratories, and
2 2 excluding tests on humans or animals; termite, bug, roach, and
2 3 pest eradicators; tin and sheet metal repair; turkish baths,
2 4 massage, and reducing salons, excluding services provided by
2 5 massage therapists licensed under chapter 152C; weighing;
2 6 welding; well drilling; wrapping, packing, and packaging of
2 7 merchandise other than processed meat, fish, fowl, and
2 8 vegetables; wrecking service; wrecker and towing; pay
2 9 television; campgrounds; carpet and upholstery cleaning; gun
2 10 and camera repair; janitorial and building maintenance or
2 11 cleaning; lawn care, landscaping, and tree trimming and
2 12 removal; pet grooming; reflexology; security and detective
2 13 services; tanning beds or salons; and water conditioning and
2 14 softening.
2 15 EXPLANATION
2 16 This bill specifies that limousine service which is subject
2 17 to the sales and use taxes does not include transportation
2 18 service by means of a van or van-type vehicle and also does
2 19 not include the cost of the driver of the van or van-type
2 20 vehicle.
2 21 LSB 5925XS 78
2 22 mg/gg/8
Text: SF02218 Text: SF02220 Text: SF02200 - SF02299 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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