House Journal: Page 1393: Monday, April 19, 1999

	Richardson of Warren offered the following amendment H?1102 

filed by him and moved its adoption:
H-1102
 1     Amend Senate File 231, as passed by the Senate, as
 2   follows:
 3     1.  Page 1, by inserting before line 1 the
 4   following:
 5     "Section 1.  Section 422.43, Code 1999, is amended
 6   by adding the following new subsection:
 7     NEW SUBSECTION.  14.  There is imposed a tax of
 8   five percent upon the gross receipts from the sales or
 9   rental of tangible personal property to a hospital or
10   from services performed, rendered, or furnished to a
11   hospital or hospice where the sales or services are on
12   behalf of a clinic or off-site pharmacy.  A tax at a
13   like rate is imposed on the gross receipts from the
14   sales or rental of tangible personal property by a
15   hospital or hospice to a clinic or off-site pharmacy
16   or from services performed, rendered, or furnished by
17   a hospital to a clinic or off-site pharmacy.
18     For purposes of this subsection:
19     a.  "Hospice" means a facility which operates a
20   hospice program as defined in 42 C.F.R., ch. IV, §
21   418.3.
22     b.  "Hospital" means a hospital licensed pursuant
23   to chapter 135B.
24     c.  "Off-site pharmacy" means a pharmacy not
25   located within a hospital or in close proximity to a
26   hospital.
27     Sec. 2.  Section 422.45, subsections 3 and 54, Code
28   1999, are amended to read as follows:
29     3.  The gross receipts from sales of educational,
30   religious, or charitable activities, where the entire
31   proceeds from the sales are expended for educational,
32   religious, or charitable purposes, except the gross
33   receipts from games of skill, games of chance, raffles
34   and bingo games as defined in chapter 99B.  This
35   exemption is disallowed on the amount of the gross
36   receipts only to the extent the gross receipts are not
37   expended for educational, religious, or charitable
38   purposes. This exemption is disallowed for the gross
39   receipts from transactions taxed under section 422.43,
40   subsection 14.
41     54.  The gross receipts from the sale or rental of
42   tangible personal property or from services performed,
43   rendered, or furnished to a nonprofit hospital
44   licensed pursuant to chapter 135B to be used in the
45   operation of the hospital. This exemption is
46   disallowed for the gross receipts from transactions

© 1999 Cornell College and League of Women Voters of Iowa

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