Text: HSB00021 Text: HSB00023 Text: HSB00000 - HSB00099 Text: HSB 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 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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