House Journal: Page 1566: Wednesday, April 30, 2003
4 consideration by any person engaged in any business or
5 occupation specifically enumerated in section 423.2.
6 The tax shall be due and collectible when the service
7 is rendered, furnished, or performed for the ultimate
8 user of the service.
9 51. "Services used in the processing of tangible
10 personal property" includes the reconditioning or
11 repairing of tangible personal property of the type
12 normally sold in the regular course of the retailer's
13 business and which is held for sale.
14 52. "State" means any state of the United States
15 and the District of Columbia.
16 53. "System" means the central electronic
17 registration system maintained by Iowa and other
18 states which are signatories to the agreement.
19 54. "Tangible personal property" means personal
20 property that can be seen, weighed, measured, felt, or
21 touched, or that is in any other manner perceptible to
22 the senses. "Tangible personal property" includes
23 electricity, water, gas, steam, and prewritten
24 computer software.
25 55. "Taxpayer" includes any person who is subject
26 to a tax imposed by this chapter, whether acting on
27 the person's own behalf or as a fiduciary.
28 56. "Trailer" shall mean every trailer, as is now
29 or may be hereafter so defined by chapter 321, which
30 is required to be registered or is subject only to the
31 issuance of a certificate of title under chapter 321.
32 57. "Use" means and includes the exercise by any
33 person of any right or power over tangible personal
34 property incident to the ownership of that property.
35 A retailer's or building contractor's sale of
36 manufactured housing for use in this state, whether in
37 the form of tangible personal property or of realty,
38 is a use of that property for the purposes of this
39 chapter.
40 58. "Use tax" means the tax levied under
41 subchapter III of this chapter for which the retailer
42 collects and remits tax to the department.
43 59. "User" means the immediate recipient of the
44 services who is entitled to exercise a right of power
45 over the product of such services.
46 60. "Value of services" means the price to the
47 user exclusive of any direct tax imposed by the
48 federal government or by this chapter.
49 61. "Vehicles subject to registration" means any
50 vehicle subject to registration pursuant to section
Page 9
1 321.18.
2 SUBCHAPTER II
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League of Women Voters of Iowa
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