Text: SSB3179            Text: SSB3181


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
Text: SSB3179            Text: SSB3181