Text: HF00520 Text: HF00522 Text: HF00500 - HF00599 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 422E.3, subsection 2, Code 2001, is 1 2 amended to read as follows: 1 3 2. The tax shall be imposed on the same basis as the state 1 4 sales and services tax or in the case of the use of natural 1 5 gas, natural gas service, electricity, or electric service on 1 6 the same basis as the state use tax and shall not be imposed 1 7 on the sale of any property or on any service not taxed by the 1 8 state, except the tax shall not be imposed on the gross 1 9 receipts from the sale of motor fuel or special fuel as 1 10 defined in chapter 452A, on the gross receipts from the rental 1 11 of rooms, apartments, or sleeping quarters which are taxed 1 12 under chapter 422A during the period the hotel and motel tax 1 13 is imposed, on the gross receipts from the sale of equipment 1 14 by the state department of transportation, on the gross 1 15 receipts from the sale of self-propelled building equipment, 1 16 pile drivers, motorized scaffolding, or attachments 1 17 customarily drawn or attached to self-propelled building 1 18 equipment, pile drivers, and motorized scaffolding, including 1 19 auxiliary attachments which improve the performance, safety, 1 20 operation, or efficiency of the equipment, and replacement 1 21 parts and are directly and primarily used by contractors, 1 22 subcontractors, and builders for new construction, 1 23 reconstruction, alterations, expansion, or remodeling of real 1 24 property or structures,andon the gross receipts from the 1 25 sale of a lottery ticket or share in a lottery game conducted 1 26 pursuant to chapter 99E, and on the gross receipts from sales 1 27 made at the Iowa state fair held in Des Moines, and except the 1 28 tax shall not be imposed on the gross receipts from the sale 1 29 or use of natural gas, natural gas service, electricity, or 1 30 electric service in a city or county where the gross receipts 1 31 from the sale of natural gas or electric energy are subject to 1 32 a franchise fee or user fee during the period the franchise or 1 33 user fee is imposed or from the sale or use of natural gas, 1 34 natural gas service, electricity, or electric service at the 1 35 Iowa state fair held in Des Moines. 2 1 EXPLANATION 2 2 This bill exempts from the local sales and services tax for 2 3 school infrastructure purposes sales made at the Iowa state 2 4 fair including the sales and use of natural gas, natural gas 2 5 service, electricity, or electric service. 2 6 LSB 2686HH 79 2 7 mg/pj/5
Text: HF00520 Text: HF00522 Text: HF00500 - HF00599 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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