House Journal: Page 1803: Thursday, May 3, 2001
15 6. There is imposed a tax of five six percent upon
16 the gross receipts from the sales of optional service
17 or warranty contracts, except residential service
18 contracts regulated under chapter 523C, which provide
19 for the furnishing of labor and materials and require
20 the furnishing of any taxable service enumerated under
21 this section. The gross receipts are subject to tax
22 even if some of the services furnished are not
23 enumerated under this section. For the purpose of
24 this division, the sale of an optional service or
25 warranty contract, other than a residential service
26 contract regulated under chapter 523C, is a sale of
27 tangible personal property. Additional sales,
28 services, or use taxes shall not be levied on
29 services, parts, or labor provided under optional
30 service or warranty contracts which are subject to tax
31 under this section.
32 If the optional service or warranty contract is a
33 computer software maintenance or support service
34 contract and there is no separately stated fee for the
35 taxable personal property or for the nontaxable
36 service, the tax of five six percent imposed by this
37 subsection shall be imposed on fifty percent of the
38 gross receipts from the sale of such contract. If the
39 contract provides for technical support services only,
40 no tax shall be imposed under this subsection. The
41 provisions of this subsection also apply to the tax
42 imposed by chapter 423.
43 7. There is imposed a tax of five six percent upon
44 the gross receipts from the renting of rooms,
45 apartments, or sleeping quarters in a hotel, motel,
46 inn, public lodging house, rooming house, mobile home
47 which is tangible personal property, or tourist court,
48 or in any place where sleeping accommodations are
49 furnished to transient guests for rent, whether with
50 or without meals. "Renting" and "rent" include any
Page 10
1 kind of direct or indirect charge for such rooms,
2 apartments, or sleeping quarters, or their use. For
3 the purposes of this division, such renting is
4 regarded as a sale of tangible personal property at
5 retail. However, this tax does not apply to the gross
6 receipts from the renting of a room, apartment, or
7 sleeping quarters while rented by the same person for
8 a period of more than thirty-one consecutive days.
9 10. There is imposed a tax of five six percent
10 upon the gross receipts from the rendering,
11 furnishing, or performing of services as defined in
12 section 422.42.
13 12. A tax of five six percent is imposed upon the
© 2001 Cornell College and
League of Women Voters of Iowa
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