Text: HF00002 Text: HF00000 - HF00099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 HOUSE FILE 1
1 2
1 3 AN ACT
1 4 RELATING TO THE EXEMPTION FROM THE SALES AND USE TAXES OF THE
1 5 GROSS RECEIPTS FROM THE SALE, FURNISHING, OR SERVICE OF
1 6 METERED GAS AND OF FUEL USED IN RESIDENTIAL-TYPE DWELLINGS
1 7 AND INCLUDING AN EFFECTIVE DATE.
1 8
1 9 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 10
1 11 Section 1. Section 422.45, Code 2001, is amended by adding
1 12 the following new subsection:
1 13 NEW SUBSECTION. 60. a. The gross receipts from the sale,
1 14 furnishing, or service of metered gas to provide energy for
1 15 residential customers and the gross receipts from the sale,
1 16 furnishing, or service of fuel, including propane and heating
1 17 oil, used to provide heat for residential dwellings and units
1 18 of apartment and condominium complexes used for human
1 19 occupancy.
1 20 b. Paragraph "a" applies to the gross receipts from the
1 21 sale, furnishing, or service of metered gas for energy if the
1 22 date of the utility billing of the customer is during March
1 23 2001, or April 2001, or applies to the gross receipts from the
1 24 sale, furnishing, or service of fuel used for heating purposes
1 25 if such sale, furnishing, or service occurs during the period
1 26 beginning with the effective date of this Act and ending on
1 27 March 31, 2001.
1 28 Sec. 2. Section 422.45, Code 2001, is amended by adding
1 29 the following new subsection:
1 30 NEW SUBSECTION. 61. a. Subject to paragraph "b", the
1 31 gross receipts from the sale, furnishing, or service of
1 32 metered gas and electricity to provide energy for residential
1 33 customers and the gross receipts from the sale, furnishing, or
1 34 service of fuel, including propane and heating oil, used to
1 35 provide heat for residential dwellings and units of apartment
2 1 and condominium complexes used for human occupancy.
2 2 b. The exemption in this subsection shall be phased in by
2 3 means of a reduction in the tax rate as follows:
2 4 (1) If the date of the utility billing of the customer for
2 5 the sale, furnishing, or service of metered gas and
2 6 electricity is between January 1, 2002, and December 31, 2002,
2 7 or the sale, furnishing, or service of fuel for heating
2 8 purposes occurs between January 1, 2002, and December 31,
2 9 2002, the rate of tax is four percent of the gross receipts.
2 10 (2) If the date of the utility billing of the customer for
2 11 the sale, furnishing, or service of metered gas and
2 12 electricity is between January 1, 2003, and December 31, 2003,
2 13 or the sale, furnishing, or service of fuel for heating
2 14 purposes occurs between January 1, 2003, and December 31,
2 15 2003, the rate of tax is three percent of the gross receipts.
2 16 (3) If the date of the utility billing of the customer for
2 17 the sale, furnishing, or service of metered gas and
2 18 electricity is between January 1, 2004, and December 31, 2004,
2 19 or the sale, furnishing, or service of fuel for heating
2 20 purposes occurs between January 1, 2004, and December 31,
2 21 2004, the rate of tax is two percent of the gross receipts.
2 22 (4) If the date of the utility billing of the customer for
2 23 the sale, furnishing, or service of metered gas and
2 24 electricity is between January 1, 2005, and December 31, 2005,
2 25 or the sale, furnishing, or service of fuel for heating
2 26 purposes occurs between January 1, 2005, and December 31,
2 27 2005, the rate of tax is one percent of the gross receipts.
2 28 (5) If the date of the utility billing of the customer for
2 29 the sale, furnishing, or service of metered gas and
2 30 electricity is on or after January 1, 2006, or the sale,
2 31 furnishing, or service of fuel for heating purposes occurs on
2 32 or after January 1, 2006, the rate of tax is zero percent of
2 33 the gross receipts.
2 34 c. The exemption in this subsection does not apply to
2 35 local option sales and services tax imposed pursuant to
3 1 chapters 422B and 422E.
3 2 Sec. 3. If a utility that sells, furnishes, or services
3 3 metered gas to provide energy for residential customers is
3 4 unable to timely adjust its billing system to provide the
3 5 sales and use tax exemption provided in section 1 of this Act,
3 6 the utility is authorized to charge the sales or use tax on
3 7 utility bills that are dated during March 2001 or until the
3 8 billing system is adjusted for the sales and use tax exemption
3 9 provided in section 1 of this Act. The utility shall grant to
3 10 each residential customer from which the tax was collected on
3 11 such gross receipts a credit equal to the amount of tax
3 12 collected. The credit shall appear on the first utility
3 13 billing which is dated after March 31, 2001. The department
3 14 of revenue is granted emergency rulemaking authority to
3 15 implement this section.
3 16 Sec. 4. This Act, being deemed of immediate importance,
3 17 takes effect upon enactment.
3 18
3 19
3 20
3 21 BRENT SIEGRIST
3 22 Speaker of the House
3 23
3 24
3 25
3 26 MARY E. KRAMER
3 27 President of the Senate
3 28
3 29 I hereby certify that this bill originated in the House and
3 30 is known as House File 1, Seventy-ninth General Assembly.
3 31
3 32
3 33
3 34 MARGARET THOMSON
3 35 Chief Clerk of the House
4 1 Approved , 2001
4 2
4 3
4 4
4 5 THOMAS J. VILSACK
4 6 Governor
Text: HF00002 Text: HF00000 - HF00099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
© 2001 Cornell College and League of Women Voters of Iowa
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