House Study Bill 275 



                                    HOUSE FILE       
                                    BY  (PROPOSED COMMITTEE ON
                                         WAYS AND MEANS BILL BY
                                         CHAIRPERSON SHOMSHOR)


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

                                      A BILL FOR

  1 An Act providing a sales tax exemption from the sale of
  2    wastewater and effluent treatment service provided by certain
  3    public entities for use in a manufacturing process.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  5 TLSB 2659HC 83
  6 ak/mg:sc/24

PAG LIN



  1  1    Section 1.  Section 423.3, Code 2009, is amended by adding
  1  2 the following new subsection:
  1  3    NEW SUBSECTION.  95.  The sales price from the sale of
  1  4 wastewater and effluent treatment service provided by a city,
  1  5 county, or two or more municipalities for use in a
  1  6 manufacturing process.
  1  7                           EXPLANATION
  1  8    This bill exempts from the state sales tax the sale of
  1  9 wastewater and effluent treatment service provided by a city,
  1 10 county, or two or more municipalities for use in a
  1 11 manufacturing process.
  1 12 LSB 2659HC 83
  1 13 ak/mg:sc/24