House Journal: Page 1446: Friday, April 25, 2003
Page 63
1 alterations, expansion, or remodeling of real property
2 or structures, and on the gross receipts from the sale
3 of a lottery ticket or share in a lottery game
4 conducted pursuant to chapter 99E 99G and except the
5 tax shall not be imposed on the gross receipts from
6 the sale or use of natural gas, natural gas service,
7 electricity, or electric service in a city or county
8 where the gross receipts from the sale of natural gas
9 or electric energy are subject to a franchise fee or
10 user fee during the period the franchise or user fee
11 is imposed. A local sales and services tax is
12 applicable to transactions within those incorporated
13 and unincorporated areas of the county where it is
14 imposed and shall be collected by all persons required
15 to collect state gross receipts taxes. However, a
16 person required to collect state retail sales tax
17 under chapter 422, division IV, is not required to
18 collect local sales and services tax on transactions
19 delivered within the area where the local sales and
20 services tax is imposed unless the person has physical
21 presence in that taxing area. All cities contiguous
22 to each other shall be treated as part of one
23 incorporated area and the tax would be imposed in each
24 of those contiguous cities only if the majority of
25 those voting in the total area covered by the
26 contiguous cities favor its imposition.
27 Sec. 114. Section 422E.3, subsection 2, Code 2003,
28 is amended to read as follows:
29 2. The tax shall be imposed on the same basis as
30 the state sales and services tax or in the case of the
31 use of natural gas, natural gas service, electricity,
32 or electric service on the same basis as the state use
33 tax and shall not be imposed on the sale of any
34 property or on any service not taxed by the state,
35 except the tax shall not be imposed on the gross
36 receipts from the sale of motor fuel or special fuel
37 as defined in chapter 452a which is consumed for
38 highway use or in watercraft or aircraft if the fuel
39 tax is paid on the transaction and a refund has not or
40 will not be allowed, on the gross receipts from the
41 rental of rooms, apartments, or sleeping quarters
42 which are taxed under chapter 422a during the period
43 the hotel and motel tax is imposed, on the gross
44 receipts from the sale of equipment by the state
45 department of transportation, on the gross receipts
46 from the sale of self-propelled building equipment,
47 pile drivers, motorized scaffolding, or attachments
48 customarily drawn or attached to self-propelled
49 building equipment, pile drivers, and motorized
50 scaffolding, including auxiliary attachments which
© 2003 Cornell College and
League of Women Voters of Iowa
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