House
Study
Bill
64
-
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
1315YC
(1)
86
mm/sc
H.F.
_____
Section
1.
Section
423.2,
subsection
6,
paragraph
a,
Code
1
2015,
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
1315YC
(1)
86
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
vehicles
subject
to
registration
which
are
registered
for
a
9
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
2015,
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
1315YC
(1)
86
mm/sc
2/
2