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
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