Bill Text: IA HJR2008 | 2015-2016 | 86th General Assembly | Introduced

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Bill Title: A joint resolution nullifying administrative rules of the department of revenue concerning the manufacturing sales and use tax exemptions and providing an effective date.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced - Dead) 2016-02-19 - Introduced, referred to Ways & Means. H.J. 264. [HJR2008 Detail]

Download: Iowa-2015-HJR2008-Introduced.html

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House Joint Resolution 2008 - Introduced




                                 HOUSE JOINT RESOLUTION       
                                 BY  STECKMAN

                                      HOUSE JOINT RESOLUTION

  1 A Joint Resolution nullifying administrative rules of the
  2    department of revenue concerning the manufacturing sales and
  3    use tax exemptions and providing an effective date.
  4 BE IT RESOLVED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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PAG LIN



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