Text: HSB00107 Text: HSB00109 Text: HSB00100 - HSB00199 Text: HSB 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. 54C. The gross receipts from the sale or
1 4 rental of tangible personal property or from services
1 5 performed, rendered, or furnished to a nonprofit nursing
1 6 facility licensed pursuant to chapter 135C, to be used in the
1 7 operation of the nursing facility.
1 8 EXPLANATION
1 9 This bill exempts from the sales and use taxes the sales
1 10 and rentals of tangible personal property to and services
1 11 furnished to licensed nonprofit nursing facilities for use in
1 12 the operation of the nursing facilities. Nursing facilities
1 13 covered under this exemption are those licensed under state
1 14 law or administrative rules, but facilities for persons with
1 15 mental retardation or illness are excluded.
1 16 LSB 1924HC 79
1 17 mg/gg/8
Text: HSB00107 Text: HSB00109 Text: HSB00100 - HSB00199 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
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