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Text: HSB00237                          Text: HSB00239
Text: HSB00200 - HSB00299               Text: HSB Index
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House Study Bill 238

Bill Text

PAG LIN
  1  1    Section 1.  Section 422.45, Code 1997, is amended by adding
  1  2 the following new subsection:
  1  3    NEW SUBSECTION.  52.  The gross receipts from charges for
  1  4 access to or use of internet computer services and from
  1  5 charges for access to or use of other contracted on-line
  1  6 computer services if access or use is by way of a local or in-
  1  7 state long distance telephone number and if the predominate
  1  8 on-line computer service offered is two-way transmission and
  1  9 receipt of information from one site to another.  
  1 10                           EXPLANATION
  1 11    The bill exempts from the sales and use taxes access
  1 12 charges to or use of internet and other contracted on-line
  1 13 computer services if access or use is by way of a local or in-
  1 14 state long distance telephone number and if the predominate
  1 15 on-line compute service offered is two-way transmission and
  1 16 receipt of information from one site to another.  
  1 17 LSB 2734YC 77
  1 18 mg/jj/8
     

Text: HSB00237                          Text: HSB00239
Text: HSB00200 - HSB00299               Text: HSB Index
Bills and Amendments: General Index     Bill History: General Index

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