House Joint Resolution 2008 - Introduced HOUSE JOINT RESOLUTION 2008 BY STECKMAN HOUSE JOINT RESOLUTION A Joint Resolution nullifying administrative rules of the 1 department of revenue concerning the manufacturing sales and 2 use tax exemptions and providing an effective date. 3 BE IT RESOLVED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 5093YH (2) 86 mm/sc
H.J.R. 2008 Section 1. The amendments to 701 Iowa administrative code, 1 rule 15.3, subrule 3; rule 18.29, subrule 7; rules 18.58, 2 219.11, and 219.12; rule 219.13, subrule 3; and rule 230.5, as 3 appearing in ARC 2349C, as published in the Iowa administrative 4 bulletin, volume XXXVIII, number 14, dated January 6, 2016, p. 5 1359-1364, are nullified. 6 Sec. 2. 701 Iowa administrative code, rules 230.14 through 7 230.22, are nullified. 8 Sec. 3. EFFECTIVE DATE. This joint resolution, being deemed 9 of immediate importance, takes effect upon enactment. 10 EXPLANATION 11 The inclusion of this explanation does not constitute agreement with 12 the explanation’s substance by the members of the general assembly. 13 This joint resolution nullifies several administrative 14 rules and amendments to administrative rules of the department 15 of revenue relating to the manufacturing sales and use tax 16 exemptions under Code sections 423.3(47) and 423.3(48) for 17 the purchase of certain items used in manufacturing, research 18 and development, data processing or storage, or recycling 19 activities, and for the purchase of certain design and 20 installation services related to machinery and equipment, and 21 to the definitions of several applicable terms, including 22 but not limited to definitions for tax-exempt “computers”, 23 “machinery”, “equipment”, “replacement parts”, and “materials 24 used to construct or self-construct computers, machinery, 25 and equipment”. These administrative rules and amendments 26 to administrative rules also concern the treatment of these 27 tax-exempt items as they relate to the taxation of construction 28 activities under Code sections 423.2(1)(b) and 423.2(1)(c) 29 by amending the method for determining whether the items are 30 considered real property and taxed as building materials 31 when purchased in furtherance of a construction contract, 32 or considered tangible personal property eligible for the 33 manufacturing sales and use tax exemptions. 34 The joint resolution takes effect upon enactment. 35 -1- LSB 5093YH (2) 86 mm/sc 1/ 1