Text: SF00057 Text: SF00059 Text: SF00000 - SF00099 Text: SF 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. 60. a. The gross receipts from the sale,
1 4 furnishing, or service of metered gas to provide energy for
1 5 residential customers and the gross receipts from the sale,
1 6 furnishing, or service of fuel, including propane and heating
1 7 oil, used to provide heat for residential dwellings and units
1 8 of apartment and condominium complexes used for human
1 9 occupancy.
1 10 b. Paragraph "a" applies to the gross receipts from the
1 11 sale, furnishing, or service of metered gas for energy if the
1 12 date of the utility billing of the customer is on or after
1 13 February 1, 2001, or applies to the gross receipts from the
1 14 sale, furnishing, or service of fuel used for heating purposes
1 15 if such sale, furnishing, or service occurs on or after
1 16 February 1, 2001.
1 17 Sec. 2. This Act, being deemed of immediate importance,
1 18 takes effect upon enactment.
1 19 EXPLANATION
1 20 This bill exempts from the sales and use taxes the gross
1 21 receipts from the sale, furnishing, or service of fuel,
1 22 including propane and heating oil, used in residential-type
1 23 dwellings. The bill has an applicability date provision that
1 24 makes the exemptions apply to such sale, furnishing, or
1 25 service occurring on or after February 1, 2001, and to utility
1 26 billings dated on or after that date.
1 27 The bill takes effect upon enactment.
1 28 LSB 1913SV 79
1 29 mg/gg/8
Text: SF00057 Text: SF00059 Text: SF00000 - SF00099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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