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Senate File 2365

Partial Bill History

Bill Introduced: S.J. 448
Committee Report Issued: S.J. 453 H.J. 1128
Passed House: H.J. 1622
Passed Senate: S.J. 813 S.J. 1333
Signed by Governor: S.J. 1489
Complete Bill History

Bill Text

PAG LIN
  1  1                                         SENATE FILE 2365 
  1  2  
  1  3                             AN ACT
  1  4 RELATING TO THE IMPOSITION OF THE SALES AND USE TAX ON
  1  5    INFRASTRUCTURE AND ELECTRICITY ASSOCIATED WITH PROVIDING
  1  6    WATER.  
  1  7 
  1  8 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  1  9 
  1 10    Section 1.  Section 357A.15, Code 1997, is amended by
  1 11 adding the following new unnumbered paragraph:
  1 12    NEW UNNUMBERED PARAGRAPH.  A rural water district organized
  1 13 under chapter 504A shall receive a refund of sales or use
  1 14 taxes upon submitting an application to the department of
  1 15 revenue and finance for such refund of taxes imposed upon the
  1 16 gross receipts of all sales of building materials, supplies,
  1 17 or equipment sold to a contractor or used in the fulfillment
  1 18 of a written contract for the construction of facilities for
  1 19 such rural water district to the same extent as a rural water
  1 20 district organized under this chapter may obtain a refund
  1 21 under section 422.45, subsection 7.
  1 22    Sec. 2.  Section 422.45, Code Supplement 1997, is amended
  1 23 by adding the following new subsection:
  1 24    NEW SUBSECTION.  33A.  The gross receipts from the sale of
  1 25 electricity to water companies assessed for property tax
  1 26 pursuant to sections 428.24, 428.26, and 428.28 which is used
  1 27 solely for the purpose of pumping water from a river or well.  
  1 28 
  1 29 
  1 30                                                             
  1 31                               MARY E. KRAMER
  1 32                               President of the Senate
  1 33 
  1 34 
  1 35                                                             
  2  1                               RON J. CORBETT
  2  2                               Speaker of the House
  2  3 
  2  4    I hereby certify that this bill originated in the Senate and
  2  5 is known as Senate File 2365, Seventy-seventh General Assembly.
  2  6 
  2  7 
  2  8                                                             
  2  9                               MARY PAT GUNDERSON
  2 10                               Secretary of the Senate
  2 11 Approved                , 1998
  2 12 
  2 13 
  2 14                         
  2 15 TERRY E. BRANSTAD
  2 16 Governor

Text: SF02364                           Text: SF02366
Text: SF02300 - SF02399                 Text: SF Index
Bills and Amendments: General Index     Bill History: General Index

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