Text: HF00350 Text: HF00352 Text: HF00300 - HF00399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.45, Code 1995, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 49. The gross receipts from services
1 4 rendered, furnished, or performed, by the notification center
1 5 established pursuant to section 480.3, and the vendor selected
1 6 pursuant to section 480.3 to provide the notification service.
1 7 For purposes of this subsection, "notification center" or
1 8 "vendor" include any person who prior to January 1, 1993,
1 9 performed substantially the same activities as the
1 10 notification center or vendor.
1 11 Sec. 2. The director of revenue and finance shall not
1 12 collect any tax due or delinquent, including interest and
1 13 penalties, from the notification center established pursuant
1 14 to section 480.3, a vendor selected pursuant to section 480.3,
1 15 or any person who prior to January 1, 1993, performed
1 16 substantially the same activities as the notification center
1 17 or vendor, from services rendered, furnished, or performed,
1 18 before the effective date of this Act, but not before January
1 19 1, 1985, if such rentals, sales, or services would be exempt
1 20 to the notification center, vendor, or other person who prior
1 21 to January 1, 1993, performed substantially the same
1 22 activities as the notification center or vendor if rendered,
1 23 furnished, or performed on or after the effective date of this
1 24 Act. Any tax that has been collected before the effective
1 25 date of this Act is not refundable.
1 26 Sec. 3. EFFECTIVE AND RETROACTIVE APPLICABILITY. This
1 27 Act, being deemed of immediate importance, takes effect upon
1 28 enactment and applies retroactively for tax years beginning on
1 29 or after January 1, 1985.
1 30 EXPLANATION
1 31 This bill provides that the gross receipts from services
1 32 rendered, furnished, or performed, by the notification center
1 33 established pursuant to section 480.3, and the vendor selected
1 34 pursuant to section 480.3 to provide the notification service
1 35 are exempt from the tax imposed under chapters 422 and 423.
2 1 The bill applies retroactively to tax years beginning on or
2 2 after January 1, 1985. The bill also provides that any tax
2 3 that has been collected before the effective date of this bill
2 4 is not refundable.
2 5 LSB 2333HH 76
2 6 mj/jw/5
Text: HF00350 Text: HF00352 Text: HF00300 - HF00399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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