Text: HF00549 Text: HF00551 Text: HF00500 - HF00599 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 Sec. 2. EFFECTIVE DATE AND APPLICABILITY. This Act, being 1 8 deemed of immediate importance, takes effect upon enactment 1 9 and applies retroactively to tax years beginning on or after 1 10 January 1, 1995. 1 11 EXPLANATION 1 12 This bill provides that the gross receipts from services 1 13 rendered, furnished, or performed, by the notification center 1 14 established pursuant to section 480.3, and the vendor selected 1 15 pursuant to section 480.3 to provide the notification service 1 16 are exempt from the tax imposed under chapters 422 and 423. 1 17 The bill applies retroactively to tax years beginning on or 1 18 after January 1, 1995. 1 19 LSB 2333HV 76 1 20 mj/jw/5
Text: HF00549 Text: HF00551 Text: HF00500 - HF00599 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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