Bill Text: IA SF2364 | 2013-2014 | 85th General Assembly | Enrolled
Bill Title: A bill for an act relating to state regulatory matters by exempting from sales tax the furnishing of certain environmental testing services, modifying the registration and regulation of motorsports recreational vehicles, recreational vehicle operators, and recreational vehicle cargo, and including fees, penalties, and effective date provisions. (Formerly SSB 3225.) Various effective dates; see section 3 of bill.
Spectrum: Committee Bill
Status: (Passed) 2014-05-30 - Signed by Governor. S.J. 931. [SF2364 Detail]
Download: Iowa-2013-SF2364-Enrolled.html
Senate
File
2364
AN
ACT
RELATING
TO
STATE
REGULATORY
MATTERS
BY
EXEMPTING
FROM
SALES
TAX
THE
FURNISHING
OF
CERTAIN
ENVIRONMENTAL
TESTING
SERVICES,
MODIFYING
THE
REGISTRATION
AND
REGULATION
OF
MOTORSPORTS
RECREATIONAL
VEHICLES,
RECREATIONAL
VEHICLE
OPERATORS,
AND
RECREATIONAL
VEHICLE
CARGO,
AND
INCLUDING
FEES,
PENALTIES,
AND
EFFECTIVE
DATE
PROVISIONS.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
DIVISION
I
ENVIRONMENTAL
TESTING
SALES
TAX
EXEMPTION
Section
1.
Section
423.2,
subsection
6,
paragraph
a,
Code
2014,
is
amended
to
read
as
follows:
a.
The
sales
price
of
any
of
the
following
enumerated
services
is
subject
to
the
tax
imposed
by
subsection
5
:
alteration
and
garment
repair;
armored
car;
vehicle
repair;
battery,
tire,
and
allied;
investment
counseling;
service
charges
of
all
financial
institutions;
barber
and
beauty;
boat
repair;
vehicle
wash
and
wax;
campgrounds;
carpentry;
roof,
shingle,
and
glass
repair;
dance
schools
and
dance
studios;
dating
services;
dry
cleaning,
pressing,
dyeing,
and
laundering;
electrical
and
electronic
repair
and
installation;
excavating
and
grading;
farm
implement
repair
of
all
kinds;
flying
service;
furniture,
rug,
carpet,
and
upholstery
repair
and
cleaning;
fur
storage
and
repair;
golf
and
country
clubs
and
all
commercial
recreation;
gun
and
camera
repair;
house
and
building
moving;
household
appliance,
television,
and
radio
repair;
janitorial
and
building
maintenance
or
cleaning;
jewelry
and
watch
repair;
lawn
care,
landscaping,
and
tree
trimming
and
removal;
limousine
service,
including
driver;
machine
operator;
machine
repair
of
all
kinds;
motor
Senate
File
2364,
p.
2
repair;
motorcycle,
scooter,
and
bicycle
repair;
oilers
and
lubricators;
office
and
business
machine
repair;
painting,
papering,
and
interior
decorating;
parking
facilities;
pay
television;
pet
grooming;
pipe
fitting
and
plumbing;
wood
preparation;
executive
search
agencies;
private
employment
agencies,
excluding
services
for
placing
a
person
in
employment
where
the
principal
place
of
employment
of
that
person
is
to
be
located
outside
of
the
state;
reflexology;
security
and
detective
services,
excluding
private
security
and
detective
services
furnished
by
a
peace
officer
with
the
knowledge
and
consent
of
the
chief
executive
officer
of
the
peace
officer’s
law
enforcement
agency;
sewage
services
for
nonresidential
commercial
operations;
sewing
and
stitching;
shoe
repair
and
shoeshine;
sign
construction
and
installation;
storage
of
household
goods,
mini-storage,
and
warehousing
of
raw
agricultural
products;
swimming
pool
cleaning
and
maintenance;
tanning
beds
or
salons;
taxidermy
services;
telephone
answering
service;
test
laboratories,
including
mobile
testing
laboratories
and
field
testing
by
testing
laboratories,
and
excluding
tests
on
humans
or
animals
and
excluding
environmental
testing
services
;
termite,
bug,
roach,
and
pest
eradicators;
tin
and
sheet
metal
repair;
transportation
service
consisting
of
the
rental
of
recreational
vehicles
or
recreational
boats,
or
the
rental
of
motor
vehicles
subject
to
registration
which
are
registered
for
a
gross
weight
of
thirteen
tons
or
less
for
a
period
of
sixty
days
or
less,
or
the
rental
of
aircraft
for
a
period
of
sixty
days
or
less;
Turkish
baths,
massage,
and
reducing
salons,
excluding
services
provided
by
massage
therapists
licensed
under
chapter
152C
;
water
conditioning
and
softening;
weighing;
welding;
well
drilling;
wrapping,
packing,
and
packaging
of
merchandise
other
than
processed
meat,
fish,
fowl,
and
vegetables;
wrecking
service;
wrecker
and
towing.
Sec.
2.
Section
423.3,
Code
2014,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
101.
The
sales
price
from
the
furnishing
of
environmental
testing
services
performed
at
a
laboratory,
in
the
field,
or
by
a
mobile
testing
service.
For
purposes
of
this
subsection,
“environmental
testing”
means
the
physical
or
chemical
analysis
of
soil,
water,
wastewater,
air,
or
solid
waste
performed
in
order
to
ascertain
the
presence
of
environmental
contamination
or
degradation.
Sec.
3.
EFFECTIVE
DATE.
This
division
of
this
Act
takes
Senate
File
2364,
p.
3
effect
July
1,
2015.
DIVISION
II
MOTORSPORTS
RECREATIONAL
VEHICLES
Sec.
4.
Section
321.1,
subsection
8,
Code
2014,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
i.
A
person
operating
a
motorsports
recreational
vehicle
is
not
a
chauffeur.
Sec.
5.
Section
321.1,
subsection
36C,
Code
2014,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
e.
“Motorsports
recreational
vehicle”
means
a
modified
motor
vehicle
used
for
the
purpose
of
participating
in
motorsports
competitions
and
consisting
of
a
conversion
unit
mounted
on
a
truck
tractor
or
motor
truck
chassis
such
that
the
motor
vehicle
can
be
used
as
a
conveyance
on
the
highway
and
as
a
temporary
or
recreational
dwelling.
The
motor
vehicle
must
have
at
least
four
of
the
permanently
installed
systems
listed
in
paragraph
“d”
,
two
of
which
shall
be
systems
specified
in
paragraph
“d”
,
subparagraph
(1),
(4),
or
(5).
Sec.
6.
Section
321.109,
subsection
1,
paragraph
a,
Code
2014,
is
amended
to
read
as
follows:
a.
The
annual
fee
for
all
motor
vehicles
including
vehicles
designated
by
manufacturers
as
station
wagons,
1993
and
subsequent
model
year
multipurpose
vehicles,
and
2010
and
subsequent
model
year
motor
trucks
with
an
unladen
weight
of
ten
thousand
pounds
or
less,
except
motor
trucks
registered
under
section
321.122
,
business-trade
trucks,
special
trucks,
motor
homes,
motorsports
recreational
vehicles,
ambulances,
hearses,
motorcycles,
motorized
bicycles,
and
1992
and
older
model
year
multipurpose
vehicles,
shall
be
equal
to
one
percent
of
the
value
as
fixed
by
the
department
plus
forty
cents
for
each
one
hundred
pounds
or
fraction
thereof
of
weight
of
vehicle,
as
fixed
by
the
department.
The
weight
of
a
motor
vehicle,
fixed
by
the
department
for
registration
purposes,
shall
include
the
weight
of
a
battery,
heater,
bumpers,
spare
tire,
and
wheel.
Provided,
however,
that
for
any
new
vehicle
purchased
in
this
state
by
a
nonresident
for
removal
to
the
nonresident’s
state
of
residence
the
purchaser
may
make
application
to
the
county
treasurer
in
the
county
of
purchase
for
a
transit
plate
for
which
a
fee
of
ten
dollars
shall
be
paid.
And
provided,
however,
that
for
any
used
vehicle
held
by
a
registered
dealer
and
not
currently
registered
in
this
state,
or
for
any
vehicle
held
by
an
individual
and
currently
registered
in
this
state,
Senate
File
2364,
p.
4
when
purchased
in
this
state
by
a
nonresident
for
removal
to
the
nonresident’s
state
of
residence,
the
purchaser
may
make
application
to
the
county
treasurer
in
the
county
of
purchase
for
a
transit
plate
for
which
a
fee
of
three
dollars
shall
be
paid.
The
county
treasurer
shall
issue
a
nontransferable
certificate
of
registration
for
which
no
refund
shall
be
allowed;
and
the
transit
plates
shall
be
void
thirty
days
after
issuance.
Such
purchaser
may
apply
for
a
certificate
of
title
by
surrendering
the
manufacturer’s
or
importer’s
certificate
or
certificate
of
title,
duly
assigned
as
provided
in
this
chapter
.
In
this
event,
the
treasurer
in
the
county
of
purchase
shall,
when
satisfied
with
the
genuineness
and
regularity
of
the
application,
and
upon
payment
of
a
fee
of
twenty
dollars,
issue
a
certificate
of
title
in
the
name
and
address
of
the
nonresident
purchaser
delivering
the
title
to
the
owner.
If
there
is
a
security
interest
noted
on
the
title,
the
county
treasurer
shall
mail
to
the
secured
party
an
acknowledgment
of
the
notation
of
the
security
interest.
The
county
treasurer
shall
not
release
a
security
interest
that
has
been
noted
on
a
title
issued
to
a
nonresident
purchaser
as
provided
in
this
paragraph.
The
application
requirements
of
section
321.20
apply
to
a
title
issued
as
provided
in
this
subsection
,
except
that
a
natural
person
who
applies
for
a
certificate
of
title
shall
provide
either
the
person’s
social
security
number,
passport
number,
or
driver’s
license
number,
whether
the
license
was
issued
by
this
state,
another
state,
or
another
country.
The
provisions
of
this
subsection
relating
to
multipurpose
vehicles
are
effective
for
all
1993
and
subsequent
model
years.
The
annual
registration
fee
for
multipurpose
vehicles
that
are
1992
model
years
and
older
shall
be
in
accordance
with
section
321.124
.
Sec.
7.
Section
321.124,
Code
2014,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
4.
a.
The
annual
registration
fee
for
a
motorsports
recreational
vehicle
is
four
hundred
dollars.
For
purposes
of
determining
that
portion
of
the
annual
registration
fee
which
is
based
upon
the
value
of
the
motorsports
recreational
vehicle,
sixty
percent
of
the
annual
fee
is
attributable
to
the
value
of
the
vehicle.
The
owner
of
a
motor
vehicle
registered
under
this
subsection
shall
certify
at
the
time
of
registration
or
renewal
of
registration
that
the
motor
vehicle
is
used
for
the
purpose
of
participating
in
motorsports
competition.
Senate
File
2364,
p.
5
b.
If
the
department
determines
by
audit
or
other
means
that
a
person
registered
a
vehicle
as
a
motorsports
recreational
vehicle
that
is
not
qualified
for
such
registration,
the
person
shall
be
required
to
pay
the
difference
between
the
regular
annual
registration
fees
owed
for
the
vehicle
for
each
year
the
vehicle
was
registered
in
violation
of
this
section
and
the
fees
actually
paid.
c.
If
the
department
determines
by
audit
or
other
means
that
the
person
knowingly
registered
a
vehicle
as
a
motorsports
recreational
vehicle
that
is
not
qualified
for
such
registration,
the
person
shall
be
required
to
pay
a
penalty
for
improper
registration
in
the
amount
of
seven
hundred
fifty
dollars
for
each
registration
year
in
which
the
vehicle
was
registered
in
violation
of
this
section,
not
to
exceed
two
thousand
two
hundred
fifty
dollars.
Sec.
8.
Section
321.152,
subsection
1,
Code
2014,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
g.
Twenty-five
percent
of
each
penalty
collected
for
improper
motorsports
recreational
vehicle
registration
under
section
321.124,
subsection
4.
Sec.
9.
Section
321.284A,
subsection
2,
Code
2014,
is
amended
to
read
as
follows:
2.
This
section
does
not
apply
to
a
passenger
being
transported
in
a
motor
vehicle
designed,
maintained,
or
used
primarily
for
the
transportation
of
persons
for
compensation,
or
a
passenger
being
transported
in
the
living
quarters
of
a
motor
home,
motorsports
recreational
vehicle,
manufactured
or
mobile
home,
travel
trailer,
or
fifth-wheel
travel
trailer.
Sec.
10.
Section
321.310,
subsections
1
and
2,
Code
2014,
are
amended
to
read
as
follows:
1.
A
motor
vehicle
shall
not
tow
a
four-wheeled
trailer
with
a
steering
axle,
or
more
than
one
trailer
or
semitrailer,
or
both
in
combination.
However,
this
section
does
not
apply
to
a
motor
home,
motorsports
recreational
vehicle,
multipurpose
vehicle,
motor
truck,
truck
tractor
or
road
tractor
nor
to
a
farm
tractor
towing
a
four-wheeled
trailer,
nor
to
a
farm
tractor
or
motor
vehicle
towing
implements
of
husbandry,
nor
to
a
wagon
box
trailer
used
by
a
farmer
in
transporting
produce,
farm
products
,
or
supplies
hauled
to
and
from
market.
2.
Any
four-wheeled
trailer
towed
by
a
truck
tractor
or
road
tractor
shall
be
registered
under
the
semitrailer
provisions
of
section
321.123
,
;
provided
,
however,
that
the
provisions
of
this
section
subsection
shall
not
be
applicable
apply
to
Senate
File
2364,
p.
6
motor
vehicles
drawing
wagon
box
trailers
used
by
a
farmer
in
transporting
produce,
farm
products
,
or
supplies
hauled
to
and
from
market
,
or
to
a
four-wheeled
trailer
towed
by
a
motorsports
recreational
vehicle
.
Sec.
11.
Section
321.446,
subsection
3,
paragraph
b,
Code
2014,
is
amended
to
read
as
follows:
b.
The
transportation
of
children
in
1965
model
year
or
older
vehicles,
authorized
emergency
vehicles,
buses,
or
motor
homes,
or
motorsports
recreational
vehicles
except
when
a
child
is
transported
in
a
motor
home’s
or
motorsports
recreational
vehicle’s
passenger
seat
situated
directly
to
the
driver’s
right.
Sec.
12.
Section
321.450,
Code
2014,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
6.
Notwithstanding
other
provisions
of
this
section,
rules
adopted
under
this
section
applicable
to
the
transportation
of
any
fuel
used
in
race
car
engines
shall
not
apply
to
the
transportation
of
such
fuel
if
the
fuel
is
contained
in
the
fuel
cells
of
a
race
car
being
transported
in
a
trailer
and
the
fuel
cells
are
certified
by
SFI
foundation,
inc.
Sec.
13.
Section
321.454,
Code
2014,
is
amended
to
read
as
follows:
321.454
Width
of
vehicles.
The
total
outside
width
of
a
vehicle
or
the
load
on
the
vehicle
shall
not
exceed
eight
feet
six
inches.
This
limitation
on
the
total
outside
width
of
a
vehicle
or
the
load
on
the
vehicle
does
not
include
safety
equipment
on
a
vehicle
or
incidental
appurtenances
or
retracted
awnings
on
motor
homes,
motorsports
recreational
vehicles,
travel
trailers,
or
fifth-wheel
travel
trailers
if
the
incidental
appurtenance
or
retracted
awning
is
less
than
six
inches
in
width.
However,
if
hay,
straw,
or
stover
is
moved
on
an
implement
of
husbandry
and
the
total
width
of
load
of
the
implement
of
husbandry
exceeds
eight
feet
six
inches,
the
implement
of
husbandry
is
not
subject
to
the
permit
requirements
of
chapter
321E
.
If
hay,
straw,
or
stover
is
moved
on
any
other
vehicle
subject
to
registration,
the
moves
are
subject
to
the
permit
requirements
for
transporting
loads
exceeding
eight
feet
six
inches
in
width
as
required
under
chapter
321E
.
Sec.
14.
Section
321.457,
subsection
2,
paragraph
j,
Code
2014,
is
amended
to
read
as
follows:
j.
A
motor
home
or
motorsports
recreational
vehicle
shall
Senate
File
2364,
p.
7
not
have
an
overall
length,
excluding
front
and
rear
bumpers
and
safety
equipment,
in
excess
of
forty-five
feet.
Sec.
15.
Section
321.457,
subsection
2,
Code
2014,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
o.
Notwithstanding
any
other
provision
of
this
chapter,
and
to
the
extent
allowed
under
federal
law,
a
combination
of
two
vehicles
coupled
together,
one
of
which
is
a
motorsports
recreational
vehicle,
shall
not
have
an
overall
length
in
excess
of
eighty-five
feet.
Sec.
16.
Section
322.2,
subsection
11,
Code
2014,
is
amended
to
read
as
follows:
11.
“Manufacturer”
means
any
person
engaged
in
the
business
of
fabricating
or
assembling
motor
vehicles.
“Manufacturer”
does
not
include
a
person
who
converts,
modifies,
or
alters
a
completed
motor
vehicle
manufactured
by
another
person
or
a
person
who
assembles
a
glider
kit
vehicle
as
defined
in
section
321.1
.
“Manufacturer”
includes
a
person
who
uses
a
completed
motor
vehicle
manufactured
by
another
person
to
construct
a
class
“B”
motor
home
as
defined
in
section
321.124
or
a
motorsports
recreational
vehicle
as
defined
in
section
321.1
.
______________________________
PAM
JOCHUM
President
of
the
Senate
______________________________
KRAIG
PAULSEN
Speaker
of
the
House
I
hereby
certify
that
this
bill
originated
in
the
Senate
and
is
known
as
Senate
File
2364,
Eighty-fifth
General
Assembly.
______________________________
MICHAEL
E.
MARSHALL
Secretary
of
the
Senate
Approved
_______________,
2014
______________________________
TERRY
E.
BRANSTAD
Governor