Text: HSB00259 Text: HSB00261 Text: HSB00200 - HSB00299 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 the
1 4 rendering, furnishing, or performing of personal emergency
1 5 response system services involving communications services
1 6 that allow the customer to easily notify the service provider
1 7 that the customer or a person in the customer's dwelling has
1 8 an immediate or emergent need which requires the assistance of
1 9 a customer-designated responder whom the service provider will
1 10 contact.
1 11 EXPLANATION
1 12 The bill provides for a sales and use tax exemption for the
1 13 rendering, furnishing, or performing of personal emergency
1 14 response system services. These services are communications
1 15 services which allow the customer to easily contact the
1 16 service provider when the customer or a person in the
1 17 customer's dwelling has an immediate or emergent need. The
1 18 service provider then contacts a responder designated by the
1 19 customer to come to the customer's assistance.
1 20 LSB 3381HC 78
1 21 mg/gg/8
Text: HSB00259 Text: HSB00261 Text: HSB00200 - HSB00299 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
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