Text: HF00528 Text: HF00530 Text: HF00500 - HF00599 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 422.45, subsection 7, Code 1995, is 1 2 amended to read as follows: 1 3 7. A private nonprofit educational institution in this 1 4 state,nonprofitprivate nonprofit museum, private nonprofit 1 5 institution of the arts, tax-certifying or tax-levying body or 1 6 governmental subdivision of the state, including the state 1 7 board of regents, state department of human services, state 1 8 department of transportation, a municipally owned solid waste 1 9 facility which sells all or part of its processed waste as 1 10 fuel to a municipally owned public utility, and all divisions, 1 11 boards, commissions, agencies, or instrumentalities of state, 1 12 federal, county, or municipal government which do not have 1 13 earnings going to the benefit of an equity investor or 1 14 stockholder, may make application to the department for the 1 15 refund of the sales, services, or use tax upon the gross 1 16 receipts of all sales of goods, wares, or merchandise, or from 1 17 services rendered, furnished, or performed, to a contractor, 1 18 used in the fulfillment of a written contract with the state 1 19 of Iowa, any political subdivision of the state, or a 1 20 division, board, commission, agency, or instrumentality of the 1 21 state or a political subdivision, a private nonprofit 1 22 educational institution in this state,oranonprofitprivate 1 23 nonprofit museum, or a private nonprofit institution of the 1 24 arts if the property becomes an integral part of the project 1 25 under contract and at the completion of the project becomes 1 26 public property, is devoted to educational uses,orbecomes a 1 27nonprofitprivate nonprofit museum or becomes a private 1 28 nonprofit institution of the arts; except goods, wares, or 1 29 merchandise, or services rendered, furnished, or performed 1 30 used in the performance of any contract in connection with the 1 31 operation of any municipal utility engaged in selling gas, 1 32 electricity, or heat to the general public or in connection 1 33 with the operation of a municipal pay television system; and 1 34 except goods, wares, and merchandise used in the performance 1 35 of a contract for a "project" under chapter 419 as defined in 2 1 that chapter other than goods, wares, or merchandise used in 2 2 the performance of a contract for a "project" under chapter 2 3 419 for which a bond issue was approved by a municipality 2 4 prior to July 1, 1968, or for which the goods, wares, or 2 5 merchandise becomes an integral part of the project under 2 6 contract and at the completion of the project becomes public 2 7 property or is devoted to educational uses. 2 8 a. Such contractor shall state under oath, on forms 2 9 provided by the department, the amount of such sales of goods, 2 10 wares or merchandise or services rendered, furnished, or 2 11 performed and used in the performance of such contract, and 2 12 upon which sales or use tax has been paid, and shall file such 2 13 forms with the governmental unit, private nonprofit 2 14 educational institution,or nonprofitprivate nonprofit 2 15 museum, or private nonprofit institution of the arts which has 2 16 made any written contract for performance by the contractor. 2 17 The forms shall be filed by the contractor with the 2 18 governmental unit, educational institution,or nonprofit2 19 private nonprofit museum, or private nonprofit institution of 2 20 the arts before final settlement is made. 2 21 b. Such governmental unit, educational institution,or2 22nonprofitprivate nonprofit museum, or private nonprofit 2 23 institution of the arts shall, not more than six months after 2 24 the final settlement has been made, make application to the 2 25 department for any refund of the amount of such sales or use 2 26 tax which shall have been paid upon any goods, wares or 2 27 merchandise, or services rendered, furnished, or performed, 2 28 such application to be made in the manner and upon forms to be 2 29 provided by the department, and the department shall forthwith 2 30 audit such claim and, if approved, issue a warrant to such 2 31 governmental unit, educational institution,or nonprofit2 32 private nonprofit museum, or private nonprofit institution of 2 33 the arts in the amount of such sales or use tax which has been 2 34 paid to the state of Iowa under such contract. 2 35 c. Any contractor who shall willfully make false report of 3 1 tax paid under the provisions of this subsection shall be 3 2 guilty of a simple misdemeanor and in addition thereto shall 3 3 be liable for the payment of the tax and any applicable 3 4 penalty and interest. 3 5 EXPLANATION 3 6 This bill provides a refund to a private nonprofit 3 7 institution of the arts for sales, services, or use tax paid 3 8 upon the gross receipts of sales of goods or services to a 3 9 contractor for a project. 3 10 LSB 2507HH 76 3 11 sc/jw/5
Text: HF00528 Text: HF00530 Text: HF00500 - HF00599 Text: HF Index Bills and Amendments: General Index Bill History: General Index
Iowa General Assembly
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