Text: HF02584 Text: HF02586 Text: HF02500 - HF02599 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 HOUSE FILE 2585 1 2 1 3 AN ACT 1 4 RELATING TO A SALES AND USE TAX EXEMPTION FOR SALES OF 1 5 CERTAIN MEMENTOS AND OTHER OBJECTS BY THE LEGISLATIVE SERVICE 1 6 BUREAU AND ITS LEGISLATIVE INFORMATION OFFICE AND TO THE 1 7 ABATEMENT OF STATE SALES AND USE TAXES AND LOCAL SALES AND 1 8 SERVICE TAXES OF PURCHASERS OF CERTAIN ACCESS TO ON-LINE 1 9 COMPUTER SERVICES AND PROVIDING REFUNDS, AND INCLUDING 1 10 EFFECTIVE AND APPLICABILITY DATE PROVISIONS. 1 11 1 12 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 1 13 1 14 Section 1. NEW SECTION. 2.67 OFFICIAL SALES TAX 1 15 EXEMPTION. 1 16 The legislative service bureau and its legislative 1 17 information office may sell mementos and other items relating 1 18 to Iowa history and historic sites, the general assembly, and 1 19 the state capitol, on the premises of property under the 1 20 control of the legislative council, at the state capitol, and 1 21 on other state property. The legislative service bureau and 1 22 its legislative information office are not retailers under 1 23 chapter 422 and the sale of such mementos and other such items 1 24 by the legislative service bureau or its legislative 1 25 information office is not a retail sale under chapter 422, 1 26 division IV, and is exempt from the sales tax. 1 27 Sec. 2. Section 421.60, subsection 2, paragraph m, 1 28 subparagraphs (2) and (3), Code 2001, are amended to read as 1 29 follows: 1 30 (2) The director shall abate the unpaid state sales and 1 31 use taxes and any local sales and services taxes owed by a 1 32 retailer where the retailer failed to collect the tax from the 1 33 purchaser on the charges paid for access to on-line computer 1 34 services as a result of erroneous written advice issued by the 1 35 department regarding the taxability of charges paid for access 2 1 to on-line computer services. To qualify for the abatement 2 2 under this subparagraph, the erroneous written advice shall 2 3 have been issued by the department prior to July 1, 1999, and 2 4 shall have been specially directed to the retailer by the 2 5 department. 2 6 If an abatement of unpaid state sales and use taxes and any 2 7 local sales and services taxes is granted to the retailer by 2 8 the director pursuant to this subparagraph, the department is 2 9 precluded from collecting from the purchaser any unpaid state 2 10 sales and use taxes and any local sales and services taxes 2 11 which were abated. 2 12 (3) The director shall prepare quarterly reports 2 13 summarizing each case in which abatement of tax, interest, or 2 14 penalties was made. However, the report shall not disclose 2 15 the identity of the taxpayer. An abatement authorized by this 2 16 paragraph to a retailer shall not preclude the department from 2 17 proceeding to collect the liability from a purchaser, except 2 18 as provided in subparagraph (2). 2 19 Sec. 3. REFUNDS. Refunds of taxes, interest, or penalties 2 20 which arise from claims resulting from the amendment to 2 21 section 421.60, subsection 2, paragraph "m", subparagraphs (2) 2 22 and (3), in this Act, for sales on which the state sales and 2 23 use taxes and any local sales and services taxes were abated 2 24 pursuant to section 421.60, subsection 2, paragraph "m", 2 25 subparagraph (2), shall be paid to the eligible purchasers by 2 26 the department of revenue and finance by October 1, 2002, 2 27 without the purchasers having to file claims for refunds. The 2 28 department of revenue and finance shall make a reasonable 2 29 attempt to identify each eligible purchaser and mail the 2 30 refund to the purchaser's last known address. 2 31 Sec. 4. EFFECTIVE AND APPLICABILITY DATES. This Act, 2 32 being deemed of immediate importance, takes effect upon 2 33 enactment. Section 2 of this Act applies to state sales and 2 34 use taxes and any local sales and services taxes due on 2 35 charges paid for access to on-line computer services on or 3 1 after January 1, 1996, which were abated with regard to a 3 2 retailer pursuant to section 421.60, subsection 2, paragraph 3 3 "m", subparagraph (2). 3 4 3 5 3 6 3 7 BRENT SIEGRIST 3 8 Speaker of the House 3 9 3 10 3 11 3 12 MARY E. KRAMER 3 13 President of the Senate 3 14 3 15 I hereby certify that this bill originated in the House and 3 16 is known as House File 2585, Seventy-ninth General Assembly. 3 17 3 18 3 19 3 20 MARGARET THOMSON 3 21 Chief Clerk of the House 3 22 Approved , 2002 3 23 3 24 3 25 3 26 THOMAS J. VILSACK 3 27 Governor
Text: HF02584 Text: HF02586 Text: HF02500 - HF02599 Text: HF Index Bills and Amendments: General Index Bill History: General Index
© 2002 Cornell College and League of Women Voters of Iowa
Comments about this site or page?
webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Thu Jun 20 03:31:07 CDT 2002
URL: /DOCS/GA/79GA/Legislation/HF/02500/HF02585/020410.html
jhf