Bill Text: IA HF103 | 2017-2018 | 87th General Assembly | Introduced
Bill Title: A bill for an act relating to the sales tax exemption for certain wastewater treatment or effluent treatment services.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-02-01 - Subcommittee: Forristall, Gaskill and Maxwell. H.J. 176. [HF103 Detail]
Download: Iowa-2017-HF103-Introduced.html
House File 103 - Introduced HOUSE FILE BY HINSON A BILL FOR 1 An Act relating to the sales tax exemption for certain 2 wastewater treatment or effluent treatment services. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 1942YH (2) 87 gh/sc PAG LIN 1 1 Section 1. Section 423.3, subsection 32, paragraph c, Code 1 2 2017, is amended to read as follows: 1 3 c. The sale or furnishing of sewage service for 1 4 nonresidential commercial operations, except for water 1 5 treatment or effluent treatment services to a paper recycling 1 6 mill. 1 7 EXPLANATION 1 8 The inclusion of this explanation does not constitute agreement with 1 9 the explanation's substance by the members of the general assembly. 1 10 This bill relates to the sales tax exemption for certain 1 11 wastewater treatment or effluent treatment services. 1 12 Currently, the sales price of tangible personal property 1 13 sold, or of services furnished, by a county or city are exempt 1 14 from sales tax with four listed exceptions to the exemption. 1 15 One of the exceptions is for the sale or furnishing of sewage 1 16 service for nonresidential commercial operations which makes 1 17 such service subject to the sales tax. The bill excludes from 1 18 the exception water treatment or effluent treatment services to 1 19 a paper recycling mill which makes such services exempt from 1 20 sales tax. 1 21 By operation of Code section 423.6, an item exempt from the 1 22 imposition of the sales tax is also exempt from the use tax 1 23 imposed in Code section 423.5. LSB 1942YH (2) 87 gh/sc
