Senate File 28 - Introduced



                                       SENATE FILE       
                                       BY  McKIBBEN, LAMBERTI,
                                           DANIELSON, and DOTZLER


    Passed Senate, Date               Passed House,  Date             
    Vote:  Ayes        Nays           Vote:  Ayes        Nays         
                 Approved                            

                                      A BILL FOR

  1 An Act exempting certain environmental test laboratory services
  2    from the state sales and use taxes.
  3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  4 TLSB 1407XS 81
  5 mg/pj/5

PAG LIN



  1  1    Section 1.  Section 423.3, Code 2005, is amended by adding
  1  2 the following new subsection:
  1  3    NEW SUBSECTION.  85.  The sales price from the furnishing
  1  4 of environmental test laboratory services, including services
  1  5 of a mobile environmental testing laboratory and field testing
  1  6 services by an environmental test laboratory.
  1  7                           EXPLANATION
  1  8    This bill exempts from the sales and use taxes the
  1  9 furnishing of environmental test laboratory services,
  1 10 including field testing services and mobile environmental test
  1 11 laboratories.
  1 12 LSB 1407XS 81
  1 13 mg/pj/5