Text: HF00248 Text: HF00250 Text: HF00200 - HF00299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 422.43, subsection 1, Code 1997, is 1 2 amended to read as follows: 1 3 1. There is imposed a tax of five percent upon the gross 1 4 receipts from all sales of tangible personal property, 1 5 consisting of goods, wares, or merchandise, except as 1 6 otherwise provided in this division, sold at retail in the 1 7 state to consumers or users; a like rate of tax upon the gross 1 8 receipts from the sales, furnishing, or service ofgas,1 9electricity,water, heat, pay television service, and 1 10 communication service, including the gross receipts from such 1 11 sales by any municipal corporation or joint water utility 1 12 furnishinggas, electricity,water, heat, pay television 1 13 service, and communication service to the public in its 1 14 proprietary capacity, except as otherwise provided in this 1 15 division, when sold at retail in the state to consumers or 1 16 users; a like rate of tax upon the gross receipts from all 1 17 sales of tickets or admissions to places of amusement, fairs, 1 18 and athletic events except those of elementary and secondary 1 19 educational institutions; a like rate of tax on the gross 1 20 receipts from an entry fee or like charge imposed solely for 1 21 the privilege of participating in an activity at a place of 1 22 amusement, fair, or athletic event unless the gross receipts 1 23 from the sales of tickets or admissions charges for observing 1 24 the same activity are taxable under this division; and a like 1 25 rate of tax upon that part of private club membership fees or 1 26 charges paid for the privilege of participating in any 1 27 athletic sports provided club members. 1 28 Sec. 2. Section 422.45, subsection 20, Code 1997, is 1 29 amended to read as follows: 1 30 20. The gross receipts from sales or services rendered, 1 31 furnished, or performed by a county or city. This exemption 1 32 does not apply to the tax specifically imposed under section 1 33 422.43 on the gross receipts from the sales, furnishing, or 1 34 service ofgas, electricity,water, heat, pay television 1 35 service, and communication service to the public by a 2 1 municipal corporation in its proprietary capacity; does not 2 2 apply to the sales, furnishing, or service of solid waste 2 3 collection and disposal service to nonresidential commercial 2 4 operations; does not apply to the sales, furnishing, or 2 5 service of sewage service for nonresidential commercial 2 6 operations; and does not apply to fees paid to cities and 2 7 counties for the privilege of participating in any athletic 2 8 sports. 2 9 Sec. 3. Section 422.45, Code 1997, is amended by adding 2 10 the following new subsection: 2 11 NEW SUBSECTION. 52. The gross receipts from the sale, 2 12 furnishing, or service of fuels, including, but not limited 2 13 to, propane and heating oil, used for heating purposes, and of 2 14 gas or electricity. 2 15 Sec. 4. APPLICABILITY. This Act applies to the gross 2 16 receipts from the sale, furnishing, or service of fuel used 2 17 for heating purposes if such sale, furnishing, or service 2 18 occurs on or after July 1, 1997, and applies to the gross 2 19 receipts from the sale, furnishing, or service of gas or 2 20 electricity if the date of billing the customer is on or after 2 21 July 1, 1997. 2 22 EXPLANATION 2 23 This bill exempts from the sales and use taxes the gross 2 24 receipts from the sale, furnishing, or service of fuel, 2 25 including propane and heating oil, used for heating purposes 2 26 and of gas or electricity. The bill has an applicability date 2 27 provision that makes the exemptions apply to such sale, 2 28 furnishing, or service occurring on or after July 1, 1997, or 2 29 to utility billings dated on or after July 1, 1997. 2 30 LSB 1645HH 77 2 31 mg/jw/5
Text: HF00248 Text: HF00250 Text: HF00200 - HF00299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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