Bill Text: IA SF455 | 2013-2014 | 85th General Assembly | Introduced
Bill Title: A bill for an act relating to an exemption from sales tax for the sales price from furnishing certain environmental testing services. (Formerly SSB 1239.)
Spectrum: Committee Bill
Status: (Engrossed - Dead) 2013-12-31 - END OF 2013 ACTIONS [SF455 Detail]
Download: Iowa-2013-SF455-Introduced.html
Senate
File
455
-
Introduced
SENATE
FILE
455
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
SSB
1239)
A
BILL
FOR
An
Act
relating
to
an
exemption
from
sales
tax
for
the
sales
1
price
from
furnishing
certain
environmental
testing
2
services.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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2200SV
(1)
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mm/sc
S.F.
455
Section
1.
Section
423.2,
subsection
6,
paragraph
a,
Code
1
2013,
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
5
repair;
battery,
tire,
and
allied;
investment
counseling;
6
service
charges
of
all
financial
institutions;
barber
and
7
beauty;
boat
repair;
vehicle
wash
and
wax;
campgrounds;
8
carpentry;
roof,
shingle,
and
glass
repair;
dance
schools
9
and
dance
studios;
dating
services;
dry
cleaning,
pressing,
10
dyeing,
and
laundering;
electrical
and
electronic
repair
11
and
installation;
excavating
and
grading;
farm
implement
12
repair
of
all
kinds;
flying
service;
furniture,
rug,
carpet,
13
and
upholstery
repair
and
cleaning;
fur
storage
and
repair;
14
golf
and
country
clubs
and
all
commercial
recreation;
gun
15
and
camera
repair;
house
and
building
moving;
household
16
appliance,
television,
and
radio
repair;
janitorial
and
17
building
maintenance
or
cleaning;
jewelry
and
watch
repair;
18
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;
sewage
29
services
for
nonresidential
commercial
operations;
sewing
30
and
stitching;
shoe
repair
and
shoeshine;
sign
construction
31
and
installation;
storage
of
household
goods,
mini-storage,
32
and
warehousing
of
raw
agricultural
products;
swimming
pool
33
cleaning
and
maintenance;
tanning
beds
or
salons;
taxidermy
34
services;
telephone
answering
service;
test
laboratories,
35
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2
S.F.
455
including
mobile
testing
laboratories
and
field
testing
by
1
testing
laboratories,
and
excluding
tests
on
humans
or
animals
2
and
excluding
environmental
testing
services
;
termite,
bug,
3
roach,
and
pest
eradicators;
tin
and
sheet
metal
repair;
4
transportation
service
consisting
of
the
rental
of
recreational
5
vehicles
or
recreational
boats,
or
the
rental
of
motor
vehicles
6
subject
to
registration
which
are
registered
for
a
gross
7
weight
of
thirteen
tons
or
less
for
a
period
of
sixty
days
or
8
less,
or
the
rental
of
aircraft
for
a
period
of
sixty
days
or
9
less;
Turkish
baths,
massage,
and
reducing
salons,
excluding
10
services
provided
by
massage
therapists
licensed
under
chapter
11
152C
;
water
conditioning
and
softening;
weighing;
welding;
12
well
drilling;
wrapping,
packing,
and
packaging
of
merchandise
13
other
than
processed
meat,
fish,
fowl,
and
vegetables;
wrecking
14
service;
wrecker
and
towing.
15
Sec.
2.
Section
423.3,
Code
2013,
is
amended
by
adding
the
16
following
new
subsection:
17
NEW
SUBSECTION
.
99.
The
sales
price
from
the
furnishing
18
of
environmental
testing
services
performed
at
a
laboratory,
19
in
the
field,
or
by
a
mobile
testing
service.
For
purposes
20
of
this
subsection,
“environmental
testing”
means
the
physical
21
or
chemical
analysis
of
soil,
water,
wastewater,
air,
or
22
solid
waste
performed
in
order
to
ascertain
the
presence
of
23
environmental
contamination
or
degradation.
24
EXPLANATION
25
This
bill
provides
a
sales
tax
exemption
for
the
furnishing
26
of
environmental
testing
services
performed
at
a
laboratory,
27
in
the
field,
or
by
a
mobile
testing
service.
“Environmental
28
testing”
means
the
physical
or
chemical
analysis
of
soil,
29
water,
wastewater,
air,
or
solid
waste
performed
in
order
30
to
ascertain
the
presence
of
environmental
contamination
or
31
degradation.
32
By
operation
of
Code
section
423.6,
an
item
exempt
from
the
33
imposition
of
the
sales
tax
is
also
exempt
from
the
use
tax
34
imposed
in
Code
section
423.5.
35
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2
