House Journal: Page 1665: Thursday, April 20, 2000
2 specially directed to the retailer by the department.
3 (3) The director shall prepare quarterly reports
4 summarizing each case in which abatement of tax,
5 interest, or penalties was made. However, the report
6 shall not disclose the identity of the taxpayer. An
7 abatement authorized by this paragraph to a retailer
8 shall not preclude the department from proceeding to
9 collect the liability from a purchaser.
10 Sec. 106. Section 422.45, subsection 56, Code
11 Supplement 1999, is amended to read as follows:
12 56. The gross receipts from charges paid to a
13 provider for access to on-line computer services. For
14 purposes of this subsection, "on-line computer
15 service" means a service that provides or enables
16 computer access by multiple users to the internet or
17 to other information made available through a computer
18 server.
19 Sec. 107. Section 422.52, subsection 6, paragraph
20 a, Code Supplement 1999, is amended to read as
21 follows:
22 a. If a purchaser fails to pay tax imposed by this
23 division to the retailer required to collect the tax,
24 then in addition to all of the rights, obligations,
25 and remedies provided, the tax is payable by the
26 purchaser directly to the department, and sections
27 422.50, 422.51, 422.52, 422.54, 422.55, 422.56,
28 422.57, 422.58, and 422.59 apply to the purchaser.
29 For failure, the retailer and purchaser are liable,
30 unless the circumstances described in section 421.60,
31 subsection 2, paragraph "m", or section 422.47,
32 subsection 3, paragraph "b" or "e", or subsection 4,
33 paragraph "b" or "d", are applicable."
34 13. Page 17, by inserting after line 29 the
35 following:
36 "Sec. ___. REPEAL - EFFECTIVE DATE.
37 1. Section 554D.104, subsection 4, as enacted in
38 this Act, is amended by striking the subsection.
39 2. This section of this Act takes effect July 1,
40 2001.
41 Sec. ___. LEGISLATIVE INTENT. It is the intent of
42 the general assembly that the general assembly
43 consider the proposed uniform computer information
44 transactions Act, as adopted by the national
45 conference of commissioners on uniform state laws,
46 during the 2001 regular session."
47 14. Page 17, by inserting after line 29 the
48 following:
49 "Sec. ___. EFFECTIVE DATE. Sections 105, 106, and
50 107 of this Act, being deemed of immediate importance,
© 2000 Cornell College and
League of Women Voters of Iowa
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