Text: HF02016 Text: HF02018 Text: HF02000 - HF02099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.45, Code Supplement 1997, is
1 2 amended by adding the following new subsection:
1 3 NEW SUBSECTION. 47. The gross receipts from the sale or
1 4 rental of tangible personal property or from services
1 5 performed, rendered, or furnished to rural hospitals, rural
1 6 referral hospitals, and sole community hospitals.
1 7 For purposes of this subsection:
1 8 a. "Rural Hospital" means a hospital located in a
1 9 geographic area outside a standard metropolitan statistical
1 10 area as determined by the United States census bureau.
1 11 b. "Rural referral hospital" means a rural hospital
1 12 classified by the federal health care financing administration
1 13 as a referral center as provided in 42 C.F.R. } 412.96.
1 14 c. "Sole community hospital" means a hospital classified
1 15 by the federal health care financing administration as a sole
1 16 community hospital as provided in 42 C.F.R. } 412.92.
1 17 EXPLANATION
1 18 The bill exempts from the state sales and use taxes the
1 19 sales and rental of property and services to rural hospitals,
1 20 rural referral hospitals, and sole community hospitals. These
1 21 hospitals are defined in the bill according to the
1 22 classification of the federal health care financing
1 23 administration.
1 24 LSB 3377HH 77
1 25 mg/jl/8
Text: HF02016 Text: HF02018 Text: HF02000 - HF02099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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