Senate File 175 - Introduced





                                       SENATE FILE       
                                       BY  BLACK


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

                                      A BILL FOR

  1 An Act relating to a sales and use tax exemption on environmental
  2    test laboratory services.
  3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  4 TLSB 2271SS 83
  5 ak/rj/8

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 furnishing
  1  4 of environmental test laboratory services, including services
  1  5 of a mobile environmental testing laboratory and field testing
  1  6 services by an environmental test laboratory.
  1  7                           EXPLANATION
  1  8    This bill exempts from the sales and use taxes the
  1  9 furnishing of environmental test laboratory services,
  1 10 including field testing services and mobile environmental test
  1 11 laboratories.
  1 12 LSB 2271SS 83
  1 13 ak/rj/8