House Journal: Page 1665: Wednesday, April 30, 2003
Page 107
1 drivers, motorized scaffolding, or attachments
2 customarily drawn or attached to self-propelled
3 building equipment, pile drivers, and motorized
4 scaffolding, including auxiliary attachments which
5 improve the performance, safety, operation, or
6 efficiency of the equipment, and replacement parts and
7 are directly and primarily used by contractors,
8 subcontractors, and builders for new construction,
9 reconstruction, alterations, expansion, or remodeling
10 of real property or structures, and on the gross
11 receipts sales price from the sale of a lottery ticket
12 or share in a lottery game conducted pursuant to
13 chapter 99E and except the tax shall not be imposed on
14 the gross receipts sales price from the sale or use of
15 natural gas, natural gas service, electricity, or
16 electric service in a city or county where the gross
17 receipts sales price from the sale of natural gas or
18 electric energy are subject to a franchise fee or user
19 fee during the period the franchise or user fee is
20 imposed.
21 3. The tax is applicable to transactions within
22 the county where it is imposed and shall be collected
23 by all persons required to collect state gross
24 receipts sales or local excise taxes. However, a
25 person required to collect state retail sales tax
26 under chapter 422, division IV, 423 is not required to
27 collect local sales and services tax on transactions
28 delivered within the area where the local sales and
29 services tax is imposed unless the person has physical
30 presence in that taxing area. The amount of the sale,
31 for purposes of determining the amount of the tax,
32 does not include the amount of any state gross
33 receipts sales taxes or excise taxes or other local
34 option sales or excise taxes. A tax permit other than
35 the state tax permit required under section 422.53 or
36 423.10 423.36 shall not be required by local
37 authorities.
38 Sec. . Section 425.30, Code 2003, is amended to
39 read as follows:
40 425.30 NOTICES.
41 Section 422.57 423.39, subsection 1, shall apply to
42 all notices under this division.
43 Sec. . Section 425.31, Code 2003, is amended to
44 read as follows:
45 425.31 APPEALS.
46 Any person aggrieved by an act or decision of the
47 director of revenue and finance or the department of
48 revenue and finance under this division shall have the
49 same rights of appeal and review as provided in
50 sections 421.1 and 422.55 423.38 and the rules of the
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League of Women Voters of Iowa
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