Text: HF02094 Text: HF02096 Text: HF02000 - HF02099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.45, subsection 7, Code Supplement
1 2 1999, is amended to read as follows:
1 3 7. A private nonprofit educational institution in this
1 4 state, nonprofit hospital licensed pursuant to chapter 135B,
1 5 nonprofit private museum in this state, tax-certifying or tax-
1 6 levying body or governmental subdivision of the state,
1 7 including the state board of regents, state department of
1 8 human services, state department of transportation, a
1 9 municipally owned solid waste facility which sells all or part
1 10 of its processed waste as fuel to a municipally owned public
1 11 utility, and all divisions, boards, commissions, agencies, or
1 12 instrumentalities of state, federal, county, or municipal
1 13 government which do not have earnings going to the benefit of
1 14 an equity investor or stockholder, may make application to the
1 15 department for the refund of the sales, services, or use tax
1 16 upon the gross receipts of all sales of goods, wares, or
1 17 merchandise, or from services rendered, furnished, or
1 18 performed, to a contractor, used in the fulfillment of a
1 19 written contract with the state of Iowa, any political
1 20 subdivision of the state, or a division, board, commission,
1 21 agency, or instrumentality of the state or a political
1 22 subdivision, a private nonprofit educational institution in
1 23 this state, a nonprofit hospital licensed pursuant to chapter
1 24 135B, or a nonprofit private museum in this state if the
1 25 property becomes an integral part of the project under
1 26 contract and at the completion of the project becomes public
1 27 property, is devoted to educational uses, is used in the
1 28 operation of the hospital, or becomes a nonprofit private
1 29 museum; except goods, wares, or merchandise, or services
1 30 rendered, furnished, or performed used in the performance of
1 31 any contract in connection with the operation of any municipal
1 32 utility engaged in selling gas, electricity, or heat to the
1 33 general public or in connection with the operation of a
1 34 municipal pay television system; and except goods, wares, and
1 35 merchandise used in the performance of a contract for a
2 1 "project" under chapter 419 as defined in that chapter other
2 2 than goods, wares, or merchandise used in the performance of a
2 3 contract for a "project" under chapter 419 for which a bond
2 4 issue was approved by a municipality prior to July 1, 1968, or
2 5 for which the goods, wares, or merchandise becomes an integral
2 6 part of the project under contract and at the completion of
2 7 the project becomes public property or is devoted to
2 8 educational uses.
2 9 a. Such contractor shall state under oath, on forms
2 10 provided by the department, the amount of such sales of goods,
2 11 wares or merchandise or services rendered, furnished, or
2 12 performed and used in the performance of such contract, and
2 13 upon which sales or use tax has been paid, and shall file such
2 14 forms with the governmental unit, private nonprofit
2 15 educational institution, nonprofit hospital, or nonprofit
2 16 private museum which has made any written contract for
2 17 performance by the contractor. The forms shall be filed by
2 18 the contractor with the governmental unit, educational
2 19 institution, nonprofit hospital, or nonprofit private museum
2 20 before final settlement is made.
2 21 b. Such governmental unit, educational institution,
2 22 nonprofit hospital, or nonprofit private museum shall, not
2 23 more than one year after the final settlement has been made,
2 24 make application to the department for any refund of the
2 25 amount of the sales or use tax which shall have been paid upon
2 26 any goods, wares or merchandise, or services rendered,
2 27 furnished, or performed, the application to be made in the
2 28 manner and upon forms to be provided by the department, and
2 29 the department shall forthwith audit the claim and, if
2 30 approved, issue a warrant to the governmental unit,
2 31 educational institution, nonprofit hospital, or nonprofit
2 32 private museum in the amount of the sales or use tax which has
2 33 been paid to the state of Iowa under the contract.
2 34 Refunds authorized under this subsection shall accrue
2 35 interest at the rate in effect under section 421.7 from the
3 1 first day of the second calendar month following the date the
3 2 refund claim is received by the department.
3 3 c. Any contractor who shall willfully make false report of
3 4 tax paid under the provisions of this subsection shall be
3 5 guilty of a simple misdemeanor and in addition thereto shall
3 6 be liable for the payment of the tax and any applicable
3 7 penalty and interest.
3 8 EXPLANATION
3 9 The bill provides that a nonprofit hospital licensed in the
3 10 state may receive a refund of the sales and use tax paid by a
3 11 contractor on materials purchased for use in the construction
3 12 of a project for the nonprofit hospital if the materials will
3 13 be used in the operation of the hospital.
3 14 LSB 5261YH 78
3 15 mg/gg/8
Text: HF02094 Text: HF02096 Text: HF02000 - HF02099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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