House Journal: Page 1560: Wednesday, April 30, 2003
10 12. "Department" means the department of revenue
11 and finance.
12 13. "Direct mail" means printed material delivered
13 or distributed by United States mail or other delivery
14 service to a mass audience or to addressees on a
15 mailing list provided by the purchaser or at the
16 direction of the purchaser when the cost of the items
17 is not billed directly to the recipients. "Direct
18 mail" includes tangible personal property supplied
19 directly or indirectly by the purchaser to the direct
20 mail seller for inclusion in the package containing
21 the printed material. "Direct mail" does not include
22 multiple items of printed material delivered to a
23 single address.
24 14. "Director" means the director of revenue and
25 finance.
26 15. "Electronic" means relating to technology
27 having electrical, digital, magnetic, wireless,
28 optical, electromagnetic, or similar capabilities.
29 16. "Farm deer" means the same as defined in
30 section 189A.2.
31 17. "Farm machinery and equipment" means machinery
32 and equipment used in agricultural production.
33 18. "First use of a service". A "first use of a
34 service" occurs, for the purposes of this chapter,
35 when a service is rendered, furnished, or performed in
36 Iowa or if rendered, furnished, or performed outside
37 of Iowa, when the product or result of the service is
38 used in Iowa.
39 19. "Goods, wares, or merchandise" means the same
40 as tangible personal property.
41 20. "Governing board" means the group comprised of
42 representatives of the member states of the agreement
43 which is created by the agreement to be responsible
44 for the agreement's administration and operation.
45 21. "Installed purchase price" is the amount
46 charged, valued in money whether paid in money or
47 otherwise, by a building contractor to convert
48 manufactured housing from tangible personal property
49 into realty. "Installed purchase price" includes, but
50 is not limited to, amounts charged for installing a
Page 3
1 foundation and electrical and plumbing hookups.
2 "Installed purchase price" excludes any amount charged
3 for landscaping in connection with the conversion.
4 22. "Lease or rental".
5 a. "Lease or rental" means any transfer of
6 possession or control of tangible personal property
7 for a fixed or indeterminate term for consideration.
8 A "lease or rental" may include future options to
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League of Women Voters of Iowa
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