House Study Bill 246 - Introduced HOUSE FILE _____ BY (PROPOSED COMMITTEE ON GOVERNMENT OVERSIGHT BILL BY CHAIRPERSON HAGENOW) A BILL FOR An Act providing an exemption from the sales tax for the 1 furnishing of environmental testing services. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 2780YC (2) 84 tw/sc

H.F. _____ Section 1. Section 423.3, Code 2011, is amended by adding 1 the following new subsection: 2 NEW SUBSECTION . 96. The sales price from the furnishing 3 of environmental testing services performed at a laboratory, 4 in the field, or by a mobile testing service. For purposes 5 of this subsection, “environmental testing” means the physical 6 or chemical analysis of soil, water, wastewater, air, or 7 solid waste performed in order to ascertain the presence of 8 environmental contamination or degradation. 9 EXPLANATION 10 This bill provides a sales tax exemption for the furnishing 11 of environmental testing services performed at a laboratory, 12 in the field, or by a mobile testing service. “Environmental 13 testing” means the physical or chemical analysis of soil, 14 water, wastewater, air, or solid waste performed in order 15 to ascertain the presence of environmental contamination or 16 degradation. 17 By operation of Code section 423.6, an item exempt from the 18 imposition of the sales tax is also exempt from the use tax 19 imposed in Code section 423.5. 20 -1- LSB 2780YC (2) 84 tw/sc 1/ 1