House Study Bill 681 - Introduced HOUSE FILE _____ BY (PROPOSED COMMITTEE ON WAYS AND MEANS BILL BY CHAIRPERSON SANDS) A BILL FOR An Act exempting from the sales tax the sales price for the use 1 of self-pay washers and dryers. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 6187YC (2) 85 mm/sc
H.F. _____ Section 1. Section 423.2, subsection 6, paragraph a, Code 1 2014, 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; boat 7 repair; vehicle wash and wax; campgrounds; carpentry; roof, 8 shingle, and glass repair; dance schools and dance studios; 9 dating services; dry cleaning, pressing, dyeing, and laundering 10 excluding the use of self-pay washers and dryers ; electrical 11 and electronic repair and installation; excavating and 12 grading; farm implement repair of all kinds; flying service; 13 furniture, rug, carpet, and upholstery repair and cleaning; fur 14 storage and repair; golf and country clubs and all commercial 15 recreation; gun and camera repair; house and building moving; 16 household appliance, television, and radio repair; janitorial 17 and building maintenance or cleaning; jewelry and watch 18 repair; lawn care, landscaping, and tree trimming and removal; 19 limousine service, including driver; machine operator; machine 20 repair of all kinds; motor repair; motorcycle, scooter, and 21 bicycle repair; oilers and lubricators; office and business 22 machine repair; painting, papering, and interior decorating; 23 parking facilities; pay television; pet grooming; pipe 24 fitting and plumbing; wood preparation; executive search 25 agencies; private employment agencies, excluding services 26 for placing a person in employment where the principal place 27 of employment of that person is to be located outside of the 28 state; reflexology; security and detective services, excluding 29 private security and detective services furnished by a peace 30 officer with the knowledge and consent of the chief executive 31 officer of the peace officer’s law enforcement agency; sewage 32 services for nonresidential commercial operations; sewing 33 and stitching; shoe repair and shoeshine; sign construction 34 and installation; storage of household goods, mini-storage, 35 -1- LSB 6187YC (2) 85 mm/sc 1/ 2
H.F. _____ and warehousing of raw agricultural products; swimming pool 1 cleaning and maintenance; tanning beds or salons; taxidermy 2 services; telephone answering service; test laboratories, 3 including mobile testing laboratories and field testing by 4 testing laboratories, and excluding tests on humans or animals; 5 termite, bug, roach, and pest eradicators; tin and sheet metal 6 repair; transportation service consisting of the rental of 7 recreational vehicles or recreational boats, or the rental of 8 motor vehicles subject to registration which are registered for 9 a gross weight of thirteen tons or less for a period of sixty 10 days or less, or the rental of aircraft for a period of sixty 11 days or less; Turkish baths, massage, and reducing salons, 12 excluding services provided by massage therapists licensed 13 under chapter 152C ; water conditioning and softening; weighing; 14 welding; well drilling; wrapping, packing, and packaging 15 of merchandise other than processed meat, fish, fowl, and 16 vegetables; wrecking service; wrecker and towing. 17 Sec. 2. Section 423.3, Code 2014, is amended by adding the 18 following new subsection: 19 NEW SUBSECTION . 101. The sales price for the use of a 20 self-pay washer or dryer. 21 EXPLANATION 22 The inclusion of this explanation does not constitute agreement with 23 the explanation’s substance by the members of the general assembly. 24 This bill exempts the sales price for the use of self-pay 25 washers and dryers from the sales tax. 26 By operation of Code section 423.6, an item exempt from the 27 imposition of the sales tax is also exempt from the use tax 28 imposed in Code section 423.5. 29 -2- LSB 6187YC (2) 85 mm/sc 2/ 2