House
File
337
-
Introduced
HOUSE
FILE
337
BY
BALTIMORE
A
BILL
FOR
An
Act
exempting
from
the
state
sales
tax
certain
private
1
security
and
detective
services
furnished
by
peace
officers.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
1852YH
(1)
85
mm/sc
H.F.
337
Section
1.
Section
423.2,
subsection
6,
paragraph
a,
Code
1
2013,
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
to
27
be
located
outside
of
the
state;
reflexology;
security
and
28
detective
services
,
excluding
private
security
and
detective
29
services
furnished
by
a
peace
officer
with
the
knowledge
and
30
consent
of
the
chief
executive
officer
of
the
peace
officer’s
31
law
enforcement
agency
;
sewage
services
for
nonresidential
32
commercial
operations;
sewing
and
stitching;
shoe
repair
33
and
shoeshine;
sign
construction
and
installation;
storage
34
of
household
goods,
mini-storage,
and
warehousing
of
raw
35
-1-
LSB
1852YH
(1)
85
mm/sc
1/
2
H.F.
337
agricultural
products;
swimming
pool
cleaning
and
maintenance;
1
tanning
beds
or
salons;
taxidermy
services;
telephone
2
answering
service;
test
laboratories,
including
mobile
testing
3
laboratories
and
field
testing
by
testing
laboratories,
and
4
excluding
tests
on
humans
or
animals;
termite,
bug,
roach,
and
5
pest
eradicators;
tin
and
sheet
metal
repair;
transportation
6
service
consisting
of
the
rental
of
recreational
vehicles
or
7
recreational
boats,
or
the
rental
of
motor
vehicles
subject
8
to
registration
which
are
registered
for
a
gross
weight
of
9
thirteen
tons
or
less
for
a
period
of
sixty
days
or
less,
or
10
the
rental
of
aircraft
for
a
period
of
sixty
days
or
less;
11
Turkish
baths,
massage,
and
reducing
salons,
excluding
services
12
provided
by
massage
therapists
licensed
under
chapter
152C
;
13
water
conditioning
and
softening;
weighing;
welding;
well
14
drilling;
wrapping,
packing,
and
packaging
of
merchandise
other
15
than
processed
meat,
fish,
fowl,
and
vegetables;
wrecking
16
service;
wrecker
and
towing.
17
EXPLANATION
18
This
bill
exempts
from
the
state
sales
tax
private
security
19
and
detective
services
furnished
by
a
peace
officer
with
the
20
knowledge
and
consent
of
the
chief
executive
officer
of
the
21
peace
officer’s
law
enforcement
agency.
22
By
operation
of
Code
section
423.6,
an
item
exempt
from
the
23
imposition
of
the
sales
tax
is
also
exempt
from
the
use
tax
24
imposed
in
Code
section
423.5.
25
-2-
LSB
1852YH
(1)
85
mm/sc
2/
2