House File 2096 - Introduced



                                       HOUSE FILE       
                                       BY  BOAL


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

                                      A BILL FOR

  1 An Act providing an exemption from the sales and use taxes of
  2    paint and other refinish materials applied or affixed to motor
  3    vehicles during their repair.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  5 TLSB 5513YH 82
  6 mg/sc/8

PAG LIN



  1  1    Section 1.  Section 423.3, Code Supplement 2007, is amended
  1  2 by adding the following new subsection:
  1  3    NEW SUBSECTION.  40A.  The sales price from the sale of
  1  4 paint and other refinish materials to a retailer to be applied
  1  5 to or affixed to a motor vehicle in providing vehicle repair
  1  6 service, which service is subject to section 423.2, subsection
  1  7 6, and for which the retailer separately identifies and
  1  8 charges for such paint and each item of materials.
  1  9                           EXPLANATION
  1 10    This bill provides for an exemption from the sales and use
  1 11 taxes of paint and other refinish materials to a provider of
  1 12 vehicle repair services that are to be applied to or affixed
  1 13 to the vehicle if the price of the repair service is subject
  1 14 to sales tax and the paint and each item of materials are
  1 15 separately stated and charged for.
  1 16 LSB 5513YH 82
  1 17 mg/sc/8