SF 2244 (LSB 5973XS (3) 83)

SENATE FILE 2244

BY  HOGG

A BILL FOR

An Act relating to the sales tax exemption for certain wastewater treatment or effluent treatment services.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 423.3, subsection 32, paragraph c, Code Supplement 2009, is amended to read as follows:
   c.  The sale or furnishing of sewage service for nonresidential commercial operations, except for water treatment or effluent treatment services to a paper recycling mill.
EXPLANATION
   This bill relates to the sales tax exemption for certain wastewater treatment or effluent treatment services.
   Currently, the sales price of tangible personal property sold, or of services furnished, by a county or city are exempt from sales tax with four listed exceptions to exemption. One of the exceptions is for the sale or furnishing of sewage service for nonresidential commercial operations. The bill excludes from the exception water treatment or effluent treatment services to a paper recycling mill which makes such services exempt from sales tax.