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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