Senate Study Bill 3180



                                    SENATE FILE       
                                    BY  (PROPOSED COMMITTEE ON
                                        WAYS AND MEANS BILL BY
                                        CHAIRPERSON BOLKCOM)

                                         A BILL FOR

     1 An Act exempting from the state sales and use taxes the sale of
     2    paint and other consumed materials to an auto body shop.
     3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
       TLSB 6188SC (3) 83
       tw/sc

PAG LIN



  1  1    Section 1.  Section 423.3, Code Supplement 2009, is amended
  1  2 by adding the following new subsection:
  1  3 NEW SUBSECTION.  96.  The sales price from the sale of paint
  1  4 and other consumed materials to an auto body shop where the
  1  5 paint and other consumed materials are directly and primarily
  1  6 used by the auto body shop to complete vehicle repair services.
  1  7                           EXPLANATION
  1  8    This bill exempts from the sales and use taxes the sales
  1  9 price from the sale of paint and other consumed materials to an
  1 10 auto body shop where the paint and other consumed materials are
  1 11 directly and primarily used by the auto body shop to complete
  1 12 vehicle repair services.
       LSB 6188SC (3) 83
       tw/sc