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Text: SF02001                           Text: SF02003
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Senate File 2002

Partial Bill History

Bill Text

PAG LIN
  1  1    Section 1.  Section 422.45, subsection 27, paragraph a,
  1  2 subparagraph (1), Code Supplement 1995, is amended to read as
  1  3 follows:
  1  4    (1)  "Insurance company" means an insurer organized or
  1  5 operating under chapters 508, 514, 515, 518, 519, 520 or
  1  6 authorized to do business in Iowa as an insurer and having
  1  7 fifty or more persons employed in this state excluding
  1  8 licensed insurance agents.  
  1  9                           EXPLANATION
  1 10    Present law allows an exemption from the state sales and
  1 11 use tax for the sale or lease of computers to insurance com-
  1 12 panies.  The current definition of insurance company, for
  1 13 purposes of the exemption, requires that an insurer employ 50
  1 14 or more persons in Iowa excluding agents.  The bill eliminates
  1 15 the requirement in the definition of the number of persons
  1 16 employed by such an insurance company in order to be eligible
  1 17 for the exemption.  
  1 18 LSB 3226SS 76
  1 19 mg/jw/5
     
Text: SF02001                           Text: SF02003
Text: SF02000 - SF02099                 Text: SF Index
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