Text: HF02133 Text: HF02135 Text: HF02100 - HF02199 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. 52. The gross receipts from the sale,
1 4 furnishing, or service of gas, electricity, and heat for
1 5 residential dwellings and units of apartment complexes used
1 6 for human occupancy and the gross receipts from the sale,
1 7 furnishing, or service of fuel, including propane and heating
1 8 oil, used to provide heat for residential dwellings and units
1 9 of apartment complexes used for human occupancy.
1 10 Sec. 2. APPLICABILITY. This Act applies to the gross
1 11 receipts from the sale, furnishing, or service of fuel used
1 12 for heating purposes if such sale, furnishing, or service
1 13 occurs on or after July 1, 1998, and applies to the gross
1 14 receipts from the sale, furnishing, or service of gas,
1 15 electricity, or heat if the date of the billing of the
1 16 customer is on or after July 1, 1998.
1 17 EXPLANATION
1 18 This bill exempts from the sales and use taxes the gross
1 19 receipts from the sale, furnishing, or service of fuel,
1 20 including propane and heating oil, used for heating purposes
1 21 for residential-type dwellings and of gas, electricity, or
1 22 heat for residential-type dwellings. The bill has an
1 23 applicability date provision that makes the exemptions apply
1 24 to such sale, furnishing, or service occurring on or after
1 25 July 1, 1998, or to utility billings dated on or after July 1,
1 26 1998.
1 27 LSB 4077HH 77
1 28 mg/cf/24
Text: HF02133 Text: HF02135 Text: HF02100 - HF02199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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