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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