Text: HF00047 Text: HF00049 Text: HF00000 - HF00099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.45, Code 2001, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 60. The gross receipts from the sale,
1 4 furnishing, or service of heat for residential dwellings and
1 5 units of apartment and condominium complexes used for human
1 6 occupancy and the gross receipts from the sale, furnishing, or
1 7 service of fuel used to provide heat for residential dwellings
1 8 and units of apartment and condominium complexes used for
1 9 human occupancy.
1 10 Sec. 2. APPLICABILITY DATE. This Act applies to the sale,
1 11 furnishing, or service of heat or fuel to provide heat if the
1 12 date of billing the customer is on or after July 1, 2001.
1 13 EXPLANATION
1 14 This bill exempts from the state sales and use taxes the
1 15 gross receipts from the sale, furnishing, or service of heat
1 16 and fuel to provide heat for residential dwellings and units
1 17 of apartment and condominium complexes used for human
1 18 occupancy.
1 19 The bill applies to the sale, furnishing, or service of
1 20 heat or fuel to produce heat if the date of billing the
1 21 customer is on or after July 1, 2001.
1 22 LSB 1405HH 79
1 23 mg/cf/24
Text: HF00047 Text: HF00049 Text: HF00000 - HF00099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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