Text: SF00008                           Text: SF00010
Text: SF00000 - SF00099                 Text: SF Index
Bills and Amendments: General Index     Bill History: General Index

Senate File 9

Partial Bill History

Bill Introduced: S.J. 52
Committee Report Issued: S.J. 210 H.J. 624
Passed House: H.J. 1372
Passed Senate: S.J. 319
Signed by Governor: S.J. 1312
Complete Bill History

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.  7B.  The gross receipts from the sale of
  1  4 building materials, supplies, or equipment sold to rural water
  1  5 districts organized under chapter 504A as provided in chapter
  1  6 357A and used for the construction of facilities of a rural
  1  7 water district.
  1  8    Sec. 2.  APPLICABILITY AND EFFECTIVE DATES.
  1  9    1.  This Act applies retroactively to July 1, 1998, for
  1 10 sales made or uses occurring on or after that date.
  1 11    2.  This Act, being deemed of immediate importance, takes
  1 12 effect upon enactment.  
  1 13                           EXPLANATION
  1 14    In 1998, the general assembly enacted Senate File 2365
  1 15 (1998 Iowa Acts, ch. 1161), which amended Code section 357A.15
  1 16 to provide that a rural water district organized under Code
  1 17 chapter 504A could receive a refund of sales and use taxes on
  1 18 the gross receipts of all sales of building materials,
  1 19 supplies, or equipment sold to a contractor or used in the
  1 20 fulfillment of a written contract for the construction of
  1 21 facilities for the rural water district.  A rural water
  1 22 district organized under Code chapter 357A as a governmental
  1 23 subdivision may receive a similar refund under Code section
  1 24 422.45, subsection 7, regardless of whether it constructs the
  1 25 facilities or hires a contractor to construct the facilities.
  1 26    This bill amends Code section 422.45 to provide that a
  1 27 rural water district organized under Code chapter 504A that
  1 28 performs its own construction of facilities is eligible to
  1 29 receive an exemption from sales and use taxes.  
  1 30 LSB 1494SS 78
  1 31 da/gg/8

Text: SF00008                           Text: SF00010
Text: SF00000 - SF00099                 Text: SF Index
Bills and Amendments: General Index     Bill History: General Index

Comments about this site or page? webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.

Last update: Wed Jan 12 05:55:00 CST 2000
URL: /DOCS/GA/78GA/Legislation/SF/00000/SF00009/990112.html
jhf