House Journal: Page 1528: Monday, April 17, 2000
30 service" means a service that provides or enables
31 computer access by multiple users to the internet or
32 to other information made available through a computer
33 server.
34 Sec. 7. Section 422.47, subsection 2, Code
35 Supplement 1999, is amended by striking the
36 subsection.
37 Sec. 8. Section 422.52, subsection 6, paragraph a,
38 Code Supplement 1999, is amended to read as follows:
39 a. If a purchaser fails to pay tax imposed by this
40 division to the retailer required to collect the tax,
41 then in addition to all of the rights, obligations,
42 and remedies provided, the tax is payable by the
43 purchaser directly to the department, and sections
44 422.50, 422.51, 422.52, 422.54, 422.55, 422.56,
45 422.57, 422.58, and 422.59 apply to the purchaser.
46 For failure, the retailer and purchaser are liable,
47 unless the circumstances described in section 421.60,
48 subsection 2, paragraph "m", or section 422.47,
49 subsection 3, paragraph "b" or "e", or subsection 4,
50 paragraph "b" or "d", are applicable.
Page 4
1 Sec. 9. Section 422.53, subsection 3, Code
2 Supplement 1999, is amended to read as follows:
3 3. The department shall grant and issue to each
4 applicant a permit for each place of business within
5 the state. a permit is not assignable and is valid
6 only for the person in whose name it is issued and for
7 the transaction of business at the place designated or
8 a place of relocation within the state if the
9 ownership remains the same.
10 Sec. 10. Section 422.110, unnumbered paragraph 1,
11 Code Supplement 1999, is amended to read as follows:
12 In lieu of the fuel tax refund provided in section
13 452A.17, a person or corporation subject to taxation
14 under divisions II or III of this chapter may elect to
15 receive an income tax credit. The person or
16 corporation which elects to receive an income tax
17 credit shall cancel its refund permit obtained under
18 section 452A.18 within thirty days after the first day
19 of its tax year or the permit becomes invalid at that
20 time. For the purposes of this section, "person"
21 includes a person claiming a tax credit based upon the
22 person's pro rata share of the earnings from a
23 partnership, limited liability company, or corporation
24 which is not subject to a tax under division II or III
25 of this chapter as a partnership, limited liability
26 company, or corporation. If the election to receive
27 an income tax credit has been made, it remains
28 effective for at least one tax year, and for
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