Text: SF00146 Text: SF00148 Text: SF00100 - SF00199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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 the sale,
1 4 furnishing, or service of gas and electricity for residential
1 5 dwellings and units of apartment complexes used for human
1 6 occupancy.
1 7 Sec. 2. APPLICABILITY DATE. This Act applies to the sale,
1 8 furnishing, or service of gas or electricity if the date of
1 9 billing the customer is on or after July 1, 1997.
1 10 EXPLANATION
1 11 The bill exempts from the state sales and use taxes the
1 12 gross receipts from the sale, furnishing, or service of gas
1 13 and electricity for residential dwellings and units of
1 14 apartment complexes used for human occupancy.
1 15 The bill applies to the sale, furnishing, or service of gas
1 16 or electricity if the date of billing the customer is on or
1 17 after July 1, 1997.
1 18 LSB 2292SS 77
1 19 mg/cf/24
Text: SF00146 Text: SF00148 Text: SF00100 - SF00199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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