Text: SSB01007 Text: SSB01009 Text: SSB01000 - SSB01099 Text: SSB 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 heat for
1 5 residential dwellings and units of apartment and condominium
1 6 complexes used for human occupancy and the gross receipts from
1 7 the sale, furnishing, or service of fuel, including propane
1 8 and heating oil, used to provide heat for residential
1 9 dwellings and units of apartment and condominium complexes
1 10 used for human occupancy.
1 11 b. Paragraph "a" applies to the gross receipts from the
1 12 sale, furnishing, or service of metered gas for heat if the
1 13 date of the utility billing of the customer is during the
1 14 period beginning February 1, 2001, and ending April 30, 2001,
1 15 or applies to the gross receipts from the sale, furnishing, or
1 16 service of fuel used for heating purposes if such sale,
1 17 furnishing, or service occurs during the period beginning
1 18 February 1, 2001, and ending April 30, 2001.
1 19 c. The exemption in this subsection does not apply to any
1 20 local option sales and services tax imposed pursuant to
1 21 chapters 422B and 422E.
1 22 Sec. 2. EFFECTIVE DATE. This Act, being deemed of
1 23 immediate importance, takes effect upon enactment.
1 24 EXPLANATION
1 25 This bill exempts from the sales and use taxes for
1 26 approximately three months the gross receipts from the sale,
1 27 furnishing, or service of metered gas and fuel, including
1 28 propane and heating oil, used for heating purposes for
1 29 residential-type dwellings. The bill has an applicability
1 30 date provision that makes the exemptions apply to such sale,
1 31 furnishing, or service occurring in the period beginning
1 32 February 1, 2001, and ending April 30, 2001, or to utility
1 33 billings dated during that same period. The exemption does
1 34 not apply to any local option sales and services tax imposed
1 35 during that period.
2 1 The bill takes effect upon enactment.
2 2 LSB 1845SC 79
2 3 mg/gg/8
Text: SSB01007 Text: SSB01009 Text: SSB01000 - SSB01099 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
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