House Journal: Page 427: Wednesday, February 24, 1999

		The nays were, none.

	Absent or not voting, 4:
Bell	Ford	Holveck	Kettering
The bill having received a constitutional majority was declared to 
have passed the House and the title was agreed to.
Ways and Means Calendar
House File 199, a bill for an act relating to the taxation of certain 
sales of aircraft under the state sales, services, and use taxes, was 
taken up for consideration.
Drake of Pottawattamie asked and received unanimous consent to 
withdraw amendment H-1029 filed by him and Kuhn of Floyd on 
February 23, 1999.
Drake of Pottawattamie offered amendment H?1030 filed by him 
and Kuhn of Floyd as follows:
H-1030
 1     Amend House File 199 as follows:
 2     1.  Page 1, by inserting after line 10 the
 3   following:
 4     "Sec. ___. Section 422.45, Code 1999, is amended
 5   by adding the following new subsection:
 6     NEW SUBSECTION.  55.  The gross receipts from the
 7   sale of aircraft as defined in section 328.1.
 8     Sec. ___. Section 423.4, subsection 4, Code 1999,
 9   is amended to read as follows:
10     4.  Tangible personal property, the gross receipts
11   from the sale of which are exempted from the retail
12   sales tax by the terms of section 422.45, except
13   subsection 4 and subsection 6 of section 422.45 as it
14   relates to the sale of vehicles subject to
15   registration or subject only to the issuance of a
16   certificate of title and except subsection 55 of
17   section 422.45 as it relates to the sale of aircraft.
18     Sec. ___. Section 423.4, Code 1999, is amended by
19   adding the following new subsection:
20     NEW SUBSECTION.  4A.  Aircraft and tangible
21   personal property permanently affixed or attached to
22   aircraft, the gross receipts from the sale or rental
23   of which are exempted from the retail sales tax by the

© 1999 Cornell College and League of Women Voters of Iowa

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