House File 58 - Introduced



                                       HOUSE FILE       
                                       BY  WHITAKER


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

                                      A BILL FOR

  1 An Act exempting from the sales and use taxes as casual sales the
  2    provision of certain lawn care, landscaping, and custodial
  3    services to religious organizations.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  5 TLSB 1503HH 83
  6 tw/mg:sc/8

PAG LIN



  1  1    Section 1.  Section 423.3, subsection 39, paragraph c,
  1  2 subparagraph (3), Code 2009, is amended to read as follows:
  1  3    (3)  The owner of the business is a full=time student, or
  1  4 is a person who provides lawn care, landscaping, or custodial
  1  5 services to a religious organization.
  1  6                           EXPLANATION
  1  7    This bill amends the definition of a "casual sale" for
  1  8 purposes of the casual sales exemption from the sales and use
  1  9 taxes by making providers of lawn care, landscaping, and
  1 10 custodial services to religious organizations eligible for the
  1 11 exemption provided the existing requirements for a casual sale
  1 12 are also met.
  1 13 LSB 1503HH 83
  1 14 tw/mg:sc/8