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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