Text: HF02005                           Text: HF02007
Text: HF02000 - HF02099                 Text: HF Index
Bills and Amendments: General Index     Bill History: General Index



House File 2006

Partial Bill History

Bill Text

PAG LIN
  1  1    Section 1.  Section 421.60, subsection 2, paragraph m,
  1  2 subparagraphs (2) and (3), Code 2001, are amended to read as
  1  3 follows:
  1  4    (2)  The director shall abate the unpaid state sales and
  1  5 use taxes and any local sales and services taxes owed by a
  1  6 retailer where the retailer failed to collect the tax from the
  1  7 purchaser on the charges paid for access to on-line computer
  1  8 services as a result of erroneous written advice issued by the
  1  9 department regarding the taxability of charges paid for access
  1 10 to on-line computer services.  To qualify for the abatement
  1 11 under this subparagraph, the erroneous written advice shall
  1 12 have been issued by the department prior to July 1, 1999, and
  1 13 shall have been specially directed to the retailer by the
  1 14 department.
  1 15    If an abatement of unpaid state sales and use taxes and any
  1 16 local sales and services taxes is granted to the retailer by
  1 17 the director pursuant to this subparagraph, the department is
  1 18 precluded from the collection from the purchaser of the unpaid
  1 19 state sales and use taxes and any local sales and services
  1 20 taxes which were abated.
  1 21    (3)  The director shall prepare quarterly reports
  1 22 summarizing each case in which abatement of tax, interest, or
  1 23 penalties was made.  However, the report shall not disclose
  1 24 the identity of the taxpayer.  An abatement authorized by this
  1 25 paragraph to a retailer shall not preclude the department from
  1 26 proceeding to collect the liability from a purchaser, except
  1 27 as provided in subparagraph (2).
  1 28    Sec. 2.  REFUNDS.  Refunds of taxes, interest, or penalties
  1 29 which arise from claims resulting from the amendment to
  1 30 section 421.60, subsection 2, paragraph "m", subparagraphs (2)
  1 31 and (3), in this Act, for sales on which the state sales and
  1 32 use taxes and any local sales and services taxes were abated
  1 33 pursuant to section 421.60, subsection 2, paragraph "m",
  1 34 subparagraph (2), shall not be allowed unless refund claims
  1 35 are filed prior to March 1, 2002.
  2  1    Sec. 3.  EFFECTIVE AND APPLICABILITY DATES.  This Act,
  2  2 being deemed of immediate importance, takes effect upon
  2  3 enactment.  This Act applies to state sales and use taxes and
  2  4 any local sales and services taxes due on charges paid for
  2  5 access to on-line computer services on or after January 1,
  2  6 1996, which were abated with regard to a retailer pursuant to
  2  7 section 421.60, subsection 2, paragraph "m", subparagraph (2).  
  2  8                           EXPLANATION
  2  9    This bill provides that if a retailer failed to collect
  2 10 state sales and use taxes and any local sales and services
  2 11 taxes from purchasers of the retailer's access to on-line
  2 12 computer services because of written advice from the
  2 13 department of revenue and finance and had these taxes abated,
  2 14 then such taxes shall not be collected from the purchaser.
  2 15    The bill also provides that if these taxes were paid then
  2 16 the taxes, with any penalty or interest paid, shall be
  2 17 refunded to the purchaser if a claim for refund is filed by
  2 18 March 1, 2002.
  2 19    The bill takes effect upon enactment and applies to taxes
  2 20 that were due from charges paid for access to on-line computer
  2 21 services on or after January 1, 1996.  
  2 22 LSB 5138HH 79
  2 23 mg/pj/5
     

Text: HF02005                           Text: HF02007
Text: HF02000 - HF02099                 Text: HF Index
Bills and Amendments: General Index     Bill History: General Index

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