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House File 103 - IntroducedA Bill ForAn Act 1relating to the sales tax exemption for certain
2wastewater treatment or effluent treatment services.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 423.3, subsection 32, paragraph c, Code
22017, is amended to read as follows:
3c. The sale or furnishing of sewage service for
4nonresidential commercial operations, except for water
5treatment or effluent treatment services to a paper recycling
6mill.
7EXPLANATION
8The inclusion of this explanation does not constitute agreement with
9the explanation’s substance by the members of the general assembly.
10This bill relates to the sales tax exemption for certain
11wastewater treatment or effluent treatment services.
12Currently, the sales price of tangible personal property
13sold, or of services furnished, by a county or city are exempt
14from sales tax with four listed exceptions to the exemption.
15One of the exceptions is for the sale or furnishing of sewage
16service for nonresidential commercial operations which makes
17such service subject to the sales tax. The bill excludes from
18the exception water treatment or effluent treatment services to
19a paper recycling mill which makes such services exempt from
20sales tax.
21By operation of Code section 423.6, an item exempt from the
22imposition of the sales tax is also exempt from the use tax
23imposed in Code section 423.5.
-1-gh/sc
2wastewater treatment or effluent treatment services.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 423.3, subsection 32, paragraph c, Code
22017, is amended to read as follows:
3c. The sale or furnishing of sewage service for
4nonresidential commercial operations, except for water
5treatment or effluent treatment services to a paper recycling
6mill.
7EXPLANATION
8The inclusion of this explanation does not constitute agreement with
9the explanation’s substance by the members of the general assembly.
10This bill relates to the sales tax exemption for certain
11wastewater treatment or effluent treatment services.
12Currently, the sales price of tangible personal property
13sold, or of services furnished, by a county or city are exempt
14from sales tax with four listed exceptions to the exemption.
15One of the exceptions is for the sale or furnishing of sewage
16service for nonresidential commercial operations which makes
17such service subject to the sales tax. The bill excludes from
18the exception water treatment or effluent treatment services to
19a paper recycling mill which makes such services exempt from
20sales tax.
21By operation of Code section 423.6, an item exempt from the
22imposition of the sales tax is also exempt from the use tax
23imposed in Code section 423.5.
-1-gh/sc