Complete Bill History



Senate File 6        



                                    SENATE FILE       
                                    BY  JOHNSON

                                         A BILL FOR

     1 An Act exempting the sales price for the use of self=pay
     2    washers and dryers from the sales tax.
     3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
       TLSB 1105SS (2) 84
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PAG LIN



  1  1    Section 1.  Section 423.3, Code 2011, is amended by adding
  1  2 the following new subsection:
  1  3    NEW SUBSECTION.  96.  The sales price for the use of a
  1  4 self=pay washer or dryer.
  1  5                           EXPLANATION
  1  6    This bill exempts the sales price for the use of self=pay
  1  7 washers and dryers from the sales tax.
  1  8    By operation of Code section 423.6, an item exempt from the
  1  9 imposition of the sales tax is also exempt from the use tax
  1 10 imposed in Code section 423.5.
       LSB 1105SS (2) 84
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