Text: SF02002 Text: SF02004 Text: SF02000 - SF02099 Text: SF 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 charges paid
1 4 to a provider for access to on-line computer services. For
1 5 purposes of this subsection, "on-line computer service" means
1 6 a service that provides or enables computer access by multiple
1 7 users to the internet or to other information made available
1 8 through a computer server.
1 9 EXPLANATION
1 10 The bill provides for an exemption from the state sales and
1 11 use taxes of charges paid for access to internet and other on-
1 12 line computer services.
1 13 LSB 3041SS 77
1 14 mg/jw/5
Text: SF02002 Text: SF02004 Text: SF02000 - SF02099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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