Text: S03000 Text: S03002 Text: S03000 - S03099 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend Senate File 58 as follows: 1 2 #1. By striking everything after the enacting 1 3 clause and inserting the following: 1 4 "Section 1. Section 422.45, Code 2001, is amended 1 5 by adding the following new subsection: 1 6 NEW SUBSECTION. 60. a. The gross receipts from 1 7 the sale, furnishing, or service of metered gas to 1 8 provide energy for residential customers and the gross 1 9 receipts from the sale, furnishing, or service of 1 10 fuel, including propane and heating oil, used to 1 11 provide heat for residential dwellings and units of 1 12 apartment and condominium complexes used for human 1 13 occupancy. 1 14 b. Paragraph "a" applies to the gross receipts 1 15 from the sale, furnishing, or service of metered gas 1 16 for energy if the date of the utility billing of the 1 17 customer is during March 2001, or April 2001, or 1 18 applies to the gross receipts from the sale, 1 19 furnishing, or service of fuel used for heating 1 20 purposes if such sale, furnishing, or service occurs 1 21 during the period beginning with the effective date of 1 22 this Act and ending on March 31, 2001. 1 23 Sec. . If a utility that sells, furnishes, or 1 24 services metered gas to provide energy for residential 1 25 customers is unable to timely adjust its billing 1 26 system to provide the sales and use tax exemption 1 27 provided in section 1 of this Act, the utility is 1 28 authorized to charge the sales or use tax on utility 1 29 bills that are dated during March 2001 or until the 1 30 billing system is adjusted for the sales and use tax 1 31 exemption provided in section 1 of this Act. The 1 32 utility shall grant to each residential customer from 1 33 which the tax was collected on such gross receipts a 1 34 credit equal to the amount of tax collected. The 1 35 credit shall appear on the first utility billing which 1 36 is dated after March 31, 2001. The department of 1 37 revenue is granted emergency rulemaking authority to 1 38 implement this section. 1 39 Sec. . This Act, being deemed of immediate 1 40 importance, takes effect upon enactment." 1 41 #2. Title page, line 1, by inserting after the 1 42 word "exemption" the following: "during a certain 1 43 period". 1 44 1 45 1 46 1 47 LARRY McKIBBEN 1 48 SF 58.701 79 1 49 mg/cls
Text: S03000 Text: S03002 Text: S03000 - S03099 Text: S Index Bills and Amendments: General Index Bill History: General Index
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