Text: HF00038 Text: HF00040 Text: HF00000 - HF00099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.45, Code 1999, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 55. The gross receipts from the sale,
1 4 furnishing, or service of heat for residential dwellings and
1 5 units of apartment complexes used for human occupancy and the
1 6 gross receipts from the sale, furnishing, or service of fuel
1 7 used to provide heat for residential dwellings and units of
1 8 apartment complexes used for human occupancy.
1 9 Sec. 2. APPLICABILITY DATE. This Act applies to the sale,
1 10 furnishing, or service of heat or fuel to provide heat if the
1 11 date of billing the customer is on or after July 1, 1999.
1 12 EXPLANATION
1 13 The bill exempts from the state sales and use taxes the
1 14 gross receipts from the sale, furnishing, or service of heat
1 15 and fuel to provide heat for residential dwellings and units
1 16 of apartment complexes used for human occupancy.
1 17 The bill applies to the sale, furnishing, or service of
1 18 heat or fuel to produce heat if the date of billing the
1 19 customer is on or after July 1, 1999.
1 20 LSB 1595HH 78
1 21 mg/cf/24
Text: HF00038 Text: HF00040 Text: HF00000 - HF00099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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