Senate
Study
Bill
3190
-
Introduced
SENATE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
WAYS
AND
MEANS
BILL
BY
CHAIRPERSON
BOLKCOM)
A
BILL
FOR
An
Act
creating
a
sales
tax
exemption
for
the
sales
price
1
of
furnishing
parking
facilities
services
and
including
2
effective
date
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
TLSB
6019XC
(1)
84
mm/sc
S.F.
_____
Section
1.
Section
423.2,
subsection
6,
paragraph
a,
Code
1
Supplement
2011,
is
amended
to
read
as
follows:
2
a.
The
sales
price
of
any
of
the
following
enumerated
3
services
is
subject
to
the
tax
imposed
by
subsection
4
5
:
alteration
and
garment
repair;
armored
car;
vehicle
repair;
5
battery,
tire,
and
allied;
investment
counseling;
service
6
charges
of
all
financial
institutions;
barber
and
beauty;
7
boat
repair;
vehicle
wash
and
wax;
campgrounds;
carpentry;
8
roof,
shingle,
and
glass
repair;
dance
schools
and
dance
9
studios;
dating
services;
dry
cleaning,
pressing,
dyeing,
and
10
laundering;
electrical
and
electronic
repair
and
installation;
11
excavating
and
grading;
farm
implement
repair
of
all
kinds;
12
flying
service;
furniture,
rug,
carpet,
and
upholstery
13
repair
and
cleaning;
fur
storage
and
repair;
golf
and
country
14
clubs
and
all
commercial
recreation;
gun
and
camera
repair;
15
house
and
building
moving;
household
appliance,
television,
16
and
radio
repair;
janitorial
and
building
maintenance
or
17
cleaning;
jewelry
and
watch
repair;
lawn
care,
landscaping,
18
and
tree
trimming
and
removal;
limousine
service,
including
19
driver;
machine
operator;
machine
repair
of
all
kinds;
motor
20
repair;
motorcycle,
scooter,
and
bicycle
repair;
oilers
and
21
lubricators;
office
and
business
machine
repair;
painting,
22
papering,
and
interior
decorating;
parking
facilities;
pay
23
television;
pet
grooming;
pipe
fitting
and
plumbing;
wood
24
preparation;
executive
search
agencies;
private
employment
25
agencies,
excluding
services
for
placing
a
person
in
employment
26
where
the
principal
place
of
employment
of
that
person
is
27
to
be
located
outside
of
the
state;
reflexology;
security
28
and
detective
services;
sewage
services
for
nonresidential
29
commercial
operations;
sewing
and
stitching;
shoe
repair
30
and
shoeshine;
sign
construction
and
installation;
storage
31
of
household
goods,
mini-storage,
and
warehousing
of
raw
32
agricultural
products;
swimming
pool
cleaning
and
maintenance;
33
tanning
beds
or
salons;
taxidermy
services;
telephone
34
answering
service;
test
laboratories,
including
mobile
testing
35
-1-
LSB
6019XC
(1)
84
mm/sc
1/
2
S.F.
_____
laboratories
and
field
testing
by
testing
laboratories,
and
1
excluding
tests
on
humans
or
animals;
termite,
bug,
roach,
and
2
pest
eradicators;
tin
and
sheet
metal
repair;
transportation
3
service
consisting
of
the
rental
of
recreational
vehicles
or
4
recreational
boats,
or
the
rental
of
motor
vehicles
subject
5
to
registration
which
are
registered
for
a
gross
weight
of
6
thirteen
tons
or
less
for
a
period
of
sixty
days
or
less,
or
7
the
rental
of
aircraft
for
a
period
of
sixty
days
or
less;
8
Turkish
baths,
massage,
and
reducing
salons,
excluding
services
9
provided
by
massage
therapists
licensed
under
chapter
152C
;
10
water
conditioning
and
softening;
weighing;
welding;
well
11
drilling;
wrapping,
packing,
and
packaging
of
merchandise
other
12
than
processed
meat,
fish,
fowl,
and
vegetables;
wrecking
13
service;
wrecker
and
towing.
14
Sec.
2.
EFFECTIVE
UPON
ENACTMENT.
This
Act,
being
deemed
of
15
immediate
importance,
takes
effect
upon
enactment.
16
EXPLANATION
17
This
bill
removes
“parking
facilities”
from
the
list
of
18
enumerated
services
subject
to
sales
tax
in
the
state.
The
19
bill
takes
effect
immediately
upon
enactment.
20
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LSB
6019XC
(1)
84
mm/sc
2/
2