Text: HF00110 Text: HF00112 Text: HF00100 - HF00199 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 gas, electricity, and heat for
1 5 residential dwellings and units of apartment complexes used
1 6 for human occupancy and the gross receipts from the sale,
1 7 furnishing, or service of fuel, including propane and heating
1 8 oil, used to provide heat for residential dwellings and units
1 9 of apartment complexes used for human occupancy.
1 10 Sec. 2. APPLICABILITY. This Act applies to the gross
1 11 receipts from the sale, furnishing, or service of fuel used
1 12 for heating purposes if such sale, furnishing, or service
1 13 occurs on or after the effective date of this Act, and applies
1 14 to the gross receipts from the sale, furnishing, or service of
1 15 gas, electricity, or heat if the date of the billing of the
1 16 customer is on or after the effective date of this Act.
1 17 EXPLANATION
1 18 This bill exempts from the sales and use taxes the gross
1 19 receipts from the sale, furnishing, or service of fuel,
1 20 including propane and heating oil, used for heating purposes
1 21 for residential-type dwellings and of gas, electricity, or
1 22 heat for residential-type dwellings. The bill has an
1 23 applicability date provision that makes the exemptions apply
1 24 to such sale, furnishing, or service occurring on or after the
1 25 effective date of this Act, or to utility billings dated on or
1 26 after the effective date of this Act.
1 27 LSB 1769HH 78
1 28 mg/cf/24
Text: HF00110 Text: HF00112 Text: HF00100 - HF00199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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