Text: SSB01214 Text: SSB01216 Text: SSB01200 - SSB01299 Text: SSB 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 withinfifteenthirty 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 321.49, subsection 3, Code 1999, is 3 4 amended to read as follows: 3 5 3. A mobile home dealer who acquires a used mobile home, 3 6 titled in Iowa, and who does not apply for and obtain a 3 7 certificate of title from the county treasurer of the dealer's 3 8 county of residence withinfifteenthirty days of the date of 3 9 acquisition, as required under section 321.45, subsection 4, 3 10 is subject to a penalty of ten dollars. A certificate of 3 11 title shall not be issued to the mobile home dealer until the 3 12 penalty is paid. 3 13 Sec. 8. Section 321.101, subsection 8, Code 1999, is 3 14 amended to read as follows: 3 15 8. The department shall cancel a certificate of title that 3 16 appears to have been improperly issued or fraudulently 3 17 obtained or in the case of a mobile home or manufactured 3 18 housing, if taxes were owing under chapter 435 at the time the 3 19 certificate was issued and have not been paid. However, 3 20 before the certificate to a mobile home or manufactured 3 21 housing where taxes were owing can be canceled, notice and 3 22 opportunity to pay the taxes must be given to the person to 3 23 whom the certificate was issued. Upon cancellation of any 3 24 certificate of title the department shall notify the county 3 25 treasurer who issued it, who shall enter the cancellation upon 3 26 the records. The department shall also notify the person to 3 27 whom the certificate of title was issued, as well as any 3 28 lienholders appearing thereon, of the cancellation and shall 3 29 demand the surrender of the certificate of title, but the 3 30 cancellation shall not affect the validity of any lien noted 3 31 thereon. 3 32 Sec. 9. Section 322B.6, subsection 6, Code 1999, is 3 33 amended to read as follows: 3 34 6. Failing to apply for and obtain from a county treasurer 3 35 a certificate of title for a used mobile home, titled in Iowa, 4 1 acquired by the dealer withinfifteenthirty days from the 4 2 date of acquisition, as required under section 321.45, 4 3 subsection 4. 4 4 Sec. 10. Section 423.1, subsection 1, Code 1999, is 4 5 amended to read as follows: 4 6 1. "Certificate of title" means a certificate of title 4 7 issued for a vehicle or for manufactured housing under chapter 4 8 321. 4 9 Sec. 11. Section 423.1, Code 1999, is amended by adding 4 10 the following new subsections: 4 11 NEW SUBSECTION. 2A. "Installed purchase price" is the 4 12 amount charged, valued in money whether paid in money or 4 13 otherwise, by a building contractor to convert manufactured 4 14 housing from tangible personal property into realty. 4 15 "Installed purchase price" includes, but is not limited to, 4 16 amounts charged for installing a foundation and electrical and 4 17 plumbing hookups. "Installed purchase price" excludes any 4 18 amount charged for landscaping in connection with the 4 19 conversion. 4 20 NEW SUBSECTION. 2B. "Manufactured housing" means the same 4 21 as defined in section 321.1. 4 22 Sec. 12. Section 423.1, subsection 12, Code 1999, is 4 23 amended to read as follows: 4 24 12. "Use" means and includes the exercise by any person of 4 25 any right or power over tangible personal property incident to 4 26 the ownership of that property, except that it shall not 4 27 include processing, or the sale of that property in the 4 28 regular course of business. Property used in "processing" 4 29 within the meaning of this subsection shall mean and include 4 30(a)any of the following: 4 31 a. Any tangible personal property including containers 4 32 which it is intended shall, by means of fabrication, 4 33 compounding, manufacturing, or germination, become an integral 4 34 part of other tangible personal property intended to be sold 4 35 ultimately at retail, and containers used in the collection, 5 1 recovery or return of empty beverage containers subject to 5 2 chapter 455C, or (b) fuel. 5 3 b. Fuel which is consumed in creating power, heat, or 5 4 steam for processing or for generating electric current, or5 5(c) chemicals,. 5 6 c. Chemicals, solvents, sorbents, or reagents, which are 5 7 directly used and are consumed, dissipated, or depleted in 5 8 processing personal property, which is intended to be sold 5 9 ultimately at retail, and which may not become a component or 5 10 integral part of the finished product. 5 11 PARAGRAPH DIVIDED. The distribution to the public of free 5 12 newspapers or shoppers guides shall be deemed a retail sale 5 13 for purposes of the processing exemption. A retailer's or 5 14 building contractor's sale of manufactured housing for use in 5 15 this state, whether in the form of tangible personal property 5 16 or of realty, is a use of that property for the purposes of 5 17 this chapter. 5 18 Sec. 13. Section 423.2, Code 1999, is amended to read as 5 19 follows: 5 20 423.2 IMPOSITION OF TAX. 5 21 An excise tax is imposed on the use in this state of 5 22 tangible personal property purchased for use in this state, at 5 23 the rate of five percent of the purchase price of the 5 24 property. An excise tax is imposed on the use of manufactured 5 25 housing in this state at the rate of five percent of the 5 26 purchase price if the manufactured housing is sold in the form 5 27 of tangible personal property and at the rate of five percent 5 28 of the installed purchase price if the manufactured housing is 5 29 sold in the form of realty. An excise tax is imposed on the 5 30 use of leased vehicles at the rate of five percent of the 5 31 amount otherwise subject to tax as calculated pursuant to 5 32 section 423.7A. The excise tax is imposed upon every person 5 33 using the property within this state until the tax has been 5 34 paid directly to the county treasurer or the state department 5 35 of transportation, to a retailer, or to the department. An 6 1 excise tax is imposed on the use in this state of services 6 2 enumerated in section 422.43 at the rate of five percent. 6 3 This tax is applicable where services are rendered, furnished, 6 4 or performed in this state or where the product or result of 6 5 the service is used in this state. This tax is imposed on 6 6 every person using the services or the product of the services 6 7 in this state until the user has paid the tax either to an 6 8 Iowa use tax permit holder or to the department. 6 9 Sec. 14. Section 423.4, subsections 11 and 12, Code 1999, 6 10 are amended to read as follows: 6 11 11. Mobile homes and manufactured housing the use of which 6 12 has previously been subject to the tax imposed under this 6 13 chapter and for which that tax has been paid. 6 14 12. Mobile homes to the extent of the portion of the 6 15 purchase price of the mobile home which is not attributable to 6 16 the cost of the tangible personal property used in the 6 17 processing of the mobile home and manufactured housing to the 6 18 extent of the purchase price or the installed purchase price 6 19 of the manufactured housing which is not attributable to the 6 20 cost of the tangible personal property used in the processing 6 21 of the manufactured housing. For purposes of this exemption, 6 22 the portion of the purchase price which is not attributable to 6 23 the cost of the tangible personal property used in the 6 24 processing of the mobile home is forty percent and the portion 6 25 of the purchase price or installed purchase price which is not 6 26 attributable to the cost of the tangible personal property 6 27 used in the processing of the manufactured housing is forty 6 28 percent. 6 29 Sec. 15. Section 423.6, subsection 1, Code 1999, is 6 30 amended to read as follows: 6 31 1. The tax upon the use of all vehicles subject to 6 32 registration or subject only to the issuance of a certificate 6 33 of title or the tax upon the use of manufactured housing shall 6 34 be collected by the county treasurer or the state department 6 35 of transportation pursuant to sections 423.7 and 423.7A. The 7 1 county treasurer shall retain one dollar from each tax payment 7 2 collected, to be credited to the county general fund. 7 3 Sec. 16. Section 423.7, Code 1999, is amended to read as 7 4 follows: 7 5 423.7 VEHICLES SUBJECT TO REGISTRATION OR ONLY TO THE 7 6 ISSUANCE OF TITLE. 7 7 The tax imposed upon the use of vehicles subject to 7 8 registration or subject only to the issuance of a certificate 7 9 of title or imposed upon the use of manufactured housing shall 7 10 be paid by the owner of the vehicle or of the manufactured 7 11 housing to the county treasurer or the state department of 7 12 transportation from whom the registration receipt or 7 13 certificate of title is obtained. A registration receipt for 7 14 a vehicle subject to registration or certificate of title 7 15 shall not be issued until the tax has been paid. The county 7 16 treasurer or the state department of transportation shall 7 17 require every applicant for a registration receipt for a 7 18 vehicle subject to registration or certificate of title to 7 19 supply information as the county treasurer or the director 7 20 deems necessary as to the time of purchase, the purchase 7 21 price, installed purchase price, and other information 7 22 relative to the purchase of the vehicle or manufactured 7 23 housing. On or before the tenth day of each month the county 7 24 treasurer or the state department of transportation shall 7 25 remit to the department the amount of the taxes collected 7 26 during the preceding month. 7 27 Sec. 17. Section 435.23, Code 1999, is amended to read as 7 28 follows: 7 29 435.23 EXEMPTIONS – PRORATING TAX. 7 30 The manufacturer's and dealer's inventory of mobile homes, 7 31 manufactured homes, or modular homes not in use as a place of 7 32 human habitation shall be exempt from the annual tax. All 7 33 travel trailers shall be exempt from this tax. The homes and 7 34 travel trailers in the inventory of manufacturers and dealers 7 35 shall be exempt from personal property tax. The homes coming 8 1 into Iowa from out of state and located in a mobile home park 8 2 shall be liable for the tax computed pro rata to the nearest 8 3 whole month, for the time the home is actually situated in 8 4 Iowa. For purposes of this section, homes in the inventory of 8 5 manufacturers and dealers include homes located in a land 8 6 lease community or mobile home park which have not been sold 8 7 by the dealer and which are not being used as a place of human 8 8 habitation. 8 9 EXPLANATION 8 10 The bill deals with the treatment of manufactured housing 8 11 under the state sales and use taxes, local property taxes, and 8 12 the requirements for issuance of a title. Manufactured 8 13 housing is a factory-built structure constructed under federal 8 14 standards on or after June 15, 1976, which is required to 8 15 display a seal from the U.S. department of housing and urban 8 16 development. The bill specifically states that manufactured 8 17 housing is subject only to a certificate of title which is its 8 18 present status. The bill provides that a certificate of title 8 19 must be applied for within 30 days of acquisition which is an 8 20 increase from the present 15 days. The bill provides that the 8 21 sale of manufactured housing for use in this state is subject 8 22 to the state use tax. The 5 percent use tax rate is applied 8 23 to the purchase price of the manufactured housing if sold in 8 24 the form of tangible personal property or is applied to the 8 25 installed purchase price if sold in the form of realty. 8 26 Installed purchase price includes the charge for installing a 8 27 foundation and electrical and plumbing hookups in addition to 8 28 the purchase price. There is an exemption for 40 percent of 8 29 the purchase price or installed purchase price which is not 8 30 attributable to costs of the tangible personal property, e.g. 8 31 labor costs. In addition, the use tax is to be paid to the 8 32 county treasurer or the state department of transportation 8 33 from whom the certificate of title was obtained. The bill 8 34 also provides that for property tax purposes, manufactured 8 35 homes and mobile homes are considered in a dealer's inventory 9 1 and therefore not subject to tax if located in a land lease 9 2 community or mobile home park and if not used for human 9 3 habitation. 9 4 LSB 2470SC 78 9 5 mg/sc/14.1
Text: SSB01214 Text: SSB01216 Text: SSB01200 - SSB01299 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
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