HSB 729 (LSB 6188YC (4) 83)

HOUSE FILE _____

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

A BILL FOR

An Act exempting from the state sales and use taxes the sale of paint and other consumed materials to an auto body shop.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 423.3, Code Supplement 2009, is amended by adding the following new subsection:
   NEW SUBSECTION.  96.  The sales price from the sale of paint and other consumed materials to an auto body shop where the paint and other consumed materials are directly and primarily used by the auto body shop to complete vehicle repair services.
EXPLANATION
   This bill exempts from the sales and use taxes the sales price from the sale of paint and other consumed materials to an auto body shop where the paint and other consumed materials are directly and primarily used by the auto body shop to complete vehicle repair services.