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House Study Bill 22

Bill Text

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 charges paid
  1  4 to a provider for access to on-line computer services.  For
  1  5 purposes of this subsection, "on-line computer service" means
  1  6 a service that provides or enables computer access by multiple
  1  7 users to the internet or to other information made available
  1  8 through a computer server.  
  1  9                           EXPLANATION
  1 10    The bill exempts from the state sales and use taxes access
  1 11 charges paid to a provider for access to internet or other on-
  1 12 line computer services.  
  1 13 LSB 1768HC 78
  1 14 mg/sc/14
     

Text: HSB00021                          Text: HSB00023
Text: HSB00000 - HSB00099               Text: HSB Index
Bills and Amendments: General Index     Bill History: General Index

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