Text: SF00300 Text: SF00302 Text: SF00300 - SF00399 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 422B.8, unnumbered paragraph 1, Code 1 2 2001, is amended to read as follows: 1 3 A local sales and services tax at the rate of not more than 1 4 one percent may be imposed by a county on the gross receipts 1 5 taxed by the state under chapter 422, division IV. A local 1 6 sales and services tax shall be imposed on the same basis as 1 7 the state sales and services tax or in the case of the use of 1 8 natural gas, natural gas service, electricity, or electric 1 9 service on the same basis as the state use tax and shall not 1 10 be imposed on the sale of any property or on any service not 1 11 taxed by the state, except the tax shall not be imposed on the 1 12 gross receipts from the sale of motor fuel or special fuel as 1 13 defined in chapter 452A, on the gross receipts from the rental 1 14 of rooms, apartments, or sleeping quarters which are taxed 1 15 under chapter 422A during the period the hotel and motel tax 1 16 is imposed, on the gross receipts from the sale of equipment 1 17 by the state department of transportation, on the gross 1 18 receipts from the sale of self-propelled building equipment, 1 19 pile drivers, motorized scaffolding, or attachments 1 20 customarily drawn or attached to self-propelled building 1 21 equipment, pile drivers, and motorized scaffolding, including 1 22 auxiliary attachments which improve the performance, safety, 1 23 operation, or efficiency of the equipment and replacement 1 24 parts and are directly and primarily used by contractors, 1 25 subcontractors, and builders for new construction, 1 26 reconstruction, alterations, expansion, or remodeling of real 1 27 property or structures, and on the gross receipts from the 1 28 sale of a lottery ticket or share in a lottery game conducted 1 29 pursuant to chapter 99E and except the tax shall not be 1 30 imposed on the gross receipts from the sale or use of natural 1 31 gas, natural gas service, electricity, or electric service in 1 32 a city or county where the gross receipts from the sale of 1 33 natural gas or electric energy are subject to a franchise fee 1 34 or user fee during the period the franchise or user fee is 1 35 imposed. 2 1 PARAGRAPH DIVIDED. A local sales and services tax is 2 2 applicable to transactions within those incorporated and 2 3 unincorporated areas of the county where it is imposed and 2 4 shall be collected by all persons required to collect state 2 5 gross receipts taxes. For purposes of a local sales and 2 6 services tax, a transaction is completed in the jurisdiction 2 7 in which the sales receipt is issued or, if no sales receipt 2 8 is issued, where the bill of lading is issued. The local 2 9 sales and services tax shall not be imposed based solely upon 2 10 where delivery occurs. However, a person required to collect 2 11 state retail sales tax under chapter 422, division IV, is not 2 12 required to collect local sales and services tax on 2 13 transactions delivered within the area where the local sales 2 14 and services tax is imposed unless the person has physical 2 15 presence in that taxing area. All cities contiguous to each 2 16 other shall be treated as part of one incorporated area and 2 17 the tax would be imposed in each of those contiguous cities 2 18 only if the majority of those voting in the total area covered 2 19 by the contiguous cities favor its imposition. 2 20 Sec. 2. Section 422E.3, subsection 3, Code 2001, is 2 21 amended to read as follows: 2 22 3. The tax is applicable to transactions within the county 2 23 where it is imposed and shall be collected by all persons 2 24 required to collect state gross receipts or local excise 2 25 taxes. For purposes of a local sales and services tax, a 2 26 transaction is completed in the jurisdiction in which the 2 27 sales receipt is issued or, if no sales receipt is issued, 2 28 where the bill of lading is issued. The local sales and 2 29 services tax shall not be imposed based solely upon where 2 30 delivery occurs. However, a person required to collect state 2 31 retail sales tax under chapter 422, division IV, is not 2 32 required to collect local sales and services tax on 2 33 transactions delivered within the area where the local sales 2 34 and services tax is imposed unless the person has physical 2 35 presence in that taxing area. The amount of the sale, for 3 1 purposes of determining the amount of the tax, does not 3 2 include the amount of any state gross receipts or excise taxes 3 3 or other local option sales or excise taxes. A tax permit 3 4 other than the state tax permit required under section 422.53 3 5 or 423.10 shall not be required by local authorities. 3 6 EXPLANATION 3 7 This bill provides that the regular local option sales and 3 8 services tax and the school infrastructure local option sales 3 9 and services tax are imposed only if the sales receipt is 3 10 issued in the jurisdiction where the tax is imposed or, if a 3 11 sales receipt is not issued, then where the bill of lading is 3 12 issued. The bill also provides that the tax shall not be 3 13 imposed solely on the fact that delivery of the property or 3 14 services occurred in the taxing jurisdiction. 3 15 LSB 3010SS 79 3 16 mg/cf/24
Text: SF00300 Text: SF00302 Text: SF00300 - SF00399 Text: SF Index Bills and Amendments: General Index Bill History: General Index
© 2001 Cornell College and League of Women Voters of Iowa
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