House Journal: Page 686: Tuesday, March 16, 1999

Ways and Means Calendar

 The House resumed consideration of 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, previously deferred on February 24, 
1999.
Jenkins of Black Hawk offered the following amendment H?1054 
filed by him and moved its adoption:
H-1054
 1     Amend House File 199 as follows:
 2     1.  By striking everything after the enacting
 3   clause and inserting the following:
 4     "Section 1.  Section 422.45, subsections 4 and 6,
 5   Code 1999, are amended to read as follows:
 6     4.  The gross receipts from sales of vehicles
 7   subject to registration or subject only to the
 8   issuance of a certificate of title and sales of
 9   aircraft subject to registration under section 328.20.
10     6.  The gross receipts from "casual sales".
11   However, this exemption does not apply to 
aircraft.
12     Sec. 2.  Section 423.2, Code 1999, is amended to
13   read as follows:
14     423.2  IMPOSITION OF TAX.
15     An excise tax is imposed on the use in this state
16   of tangible personal property, including aircraft
17   subject to registration under section 328.20,
18   purchased for use in this state, at the rate of five
19   percent of the purchase price of the property.  An
20   excise tax is imposed on the use of leased vehicles at
21   the rate of five percent of the amount otherwise
22   subject to tax as calculated pursuant to section
23   423.7A.  The excise tax is imposed upon every person
24   using the property within this state until the tax has
25   been paid directly to the county treasurer or the
26   state department of transportation, to a retailer, or
27   to the department.  An excise tax is imposed on the
28   use in this state of services enumerated in section
29   422.43 at the rate of five percent.  This tax is
30   applicable where services are rendered, furnished, or
31   performed in this state or where the product or result
32   of the service is used in this state.  This tax is
33   imposed on every person using the services or the
34   product of the services in this state until the user
35   has paid the tax either to an Iowa use tax permit
36   holder or to the department.
37     Sec. 3.  Section 423.4, subsection 4, Code 1999, is

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