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House Journal: Page 1262: Wednesday, April 14, 1999

sales tax returns by affiliated corporations, changing the statute of limitations for 

assessing tax and applying for refunds and relating to local sales and services taxes by 
providing the effective dates for imposing, repealing, or changing rates, allowing cities 
in more than one county to impose the tax, providing for refunds of tax payable to 
construction contractors, allowing for 28E agreements to be entered into between 
school districts and counties or other school districts, and providing for utilization of 
excess revenue for property tax reduction, and including retroactive applicability and 
effective dates.
MICHAEL E. MARSHALL, Secretary
LEAVE OF ABSENCE
Leave of absence was granted as follows:
Boggess of Taylor and Boddicker of Cedar, on request of Siegrist of Pottawattamie. 
SENATE MESSAGE CONSIDERED
Senate File 469, by committee on ways and means, a bill for an 
act relating to the state sales and use taxes by providing for the 
effective date for any rate increase or decrease, filing of consolidated 
sales tax returns by affiliated corporations, changing the statute of 
limitations for assessing tax and applying for refunds and relating to 
local sales and services taxes by providing the effective dates for 
imposing, repealing, or changing rates, allowing cities in more than 
one county to impose the tax, providing for refunds of tax payable to 
construction contractors, allowing for 28E agreements to be entered 
into between school districts and counties or other school districts, 
and providing for utilization of excess revenue for property tax 
reduction, and including retroactive applicability and effective dates.
Read first time and referred to committee on ways and means.
TEACHER OF THE DAY
Houser of Pottawattamie presented to the House, Barbara 
Cunningham, teacher of Shenandoah school.
BUSINESS PENDING AT ADJOURNMENT
(Senate File 276)
The House resumed consideration of Senate File 276, a bill for an 
act relating to health care service and treatment coverage by 

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