House File 603 - Enrolled




                              HOUSE FILE       
                              BY  COMMITTEE ON WAYS AND
                                  MEANS

                              (SUCCESSOR TO HSB 64)
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                                   A BILL FOR
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                                         House File 603

                             AN ACT
 EXEMPTING FROM THE SALES TAX THE SALES PRICE FOR THE USE OF
    SELF=PAY WASHERS AND DRYERS.

 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
    Section 1.  Section 423.2, subsection 6, paragraph a, Code
 2015, 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
 excluding the use of self=pay washers and dryers; 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 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;
 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
 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 2015, is amended by adding the
 following new subsection:
    NEW SUBSECTION.  101.  The sales price for the use of a
 self=pay washer or dryer.


                                                             
                               KRAIG PAULSEN
                               Speaker of the House


                                                             
                               PAM JOCHUM
                               President of the Senate
    I hereby certify that this bill originated in the House and
 is known as House File 603, Eighty=sixth General Assembly.


                                                             
                               CARMINE BOAL
                               Chief Clerk of the House
 Approved                , 2015


                                                             
                               TERRY E. BRANSTAD
                               Governor

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