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