Text: H01101 Text: H01103 Text: H01100 - H01199 Text: H Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend Senate File 231, as passed by the Senate, as 1 2 follows: 1 3 #1. Page 1, by inserting before line 1 the 1 4 following: 1 5 "Section 1. Section 422.43, Code 1999, is amended 1 6 by adding the following new subsection: 1 7 NEW SUBSECTION. 14. There is imposed a tax of 1 8 five percent upon the gross receipts from the sales or 1 9 rental of tangible personal property to a hospital or 1 10 from services performed, rendered, or furnished to a 1 11 hospital or hospice where the sales or services are on 1 12 behalf of a clinic or off-site pharmacy. A tax at a 1 13 like rate is imposed on the gross receipts from the 1 14 sales or rental of tangible personal property by a 1 15 hospital or hospice to a clinic or off-site pharmacy 1 16 or from services performed, rendered, or furnished by 1 17 a hospital to a clinic or off-site pharmacy. 1 18 For purposes of this subsection: 1 19 a. "Hospice" means a facility which operates a 1 20 hospice program as defined in 42 C.F.R., ch. IV, } 1 21 418.3. 1 22 b. "Hospital" means a hospital licensed pursuant 1 23 to chapter 135B. 1 24 c. "Off-site pharmacy" means a pharmacy not 1 25 located within a hospital or in close proximity to a 1 26 hospital. 1 27 Sec. 2. Section 422.45, subsections 3 and 54, Code 1 28 1999, are amended to read as follows: 1 29 3. The gross receipts from sales of educational, 1 30 religious, or charitable activities, where the entire 1 31 proceeds from the sales are expended for educational, 1 32 religious, or charitable purposes, except the gross 1 33 receipts from games of skill, games of chance, raffles 1 34 and bingo games as defined in chapter 99B. This 1 35 exemption is disallowed on the amount of the gross 1 36 receipts only to the extent the gross receipts are not 1 37 expended for educational, religious, or charitable 1 38 purposes. This exemption is disallowed for the gross 1 39 receipts from transactions taxed under section 422.43, 1 40 subsection 14. 1 41 54. The gross receipts from the sale or rental of 1 42 tangible personal property or from services performed, 1 43 rendered, or furnished to a nonprofit hospital 1 44 licensed pursuant to chapter 135B to be used in the 1 45 operation of the hospital. This exemption is 1 46 disallowed for the gross receipts from transactions 1 47 taxed under section 422.43, subsection 14." 1 48 #2. Title page, line 1, by inserting after the 1 49 word "hospices" the following: "and relating to sales 1 50 and services made to or by hospitals or hospices on 2 1 behalf of or to clinics and off-site pharmacies under 2 2 the sales and use taxes". 2 3 #3. By renumbering as necessary. 2 4 2 5 2 6 2 7 RICHARDSON of Warren 2 8 SF 231.701 78 2 9 mg/sc
Text: H01101 Text: H01103 Text: H01100 - H01199 Text: H Index Bills and Amendments: General Index Bill History: General Index
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