Text: SSB01012 Text: SSB01014 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 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 during the
1 13 period beginning February 1, 2001, and ending April 30, 2001,
1 14 or applies to the gross receipts from the sale, furnishing, or
1 15 service of fuel used for heating purposes if such sale,
1 16 furnishing, or service occurs during the period beginning
1 17 February 1, 2001 and ending April 30, 2001.
1 18 Sec. 2. This Act, being deemed of immediate importance,
1 19 takes effect upon enactment.
1 20 EXPLANATION
1 21 This bill exempts from the sales and use taxes for
1 22 approximately three months the gross receipts from the sale,
1 23 furnishing, or service of fuel, including propane and heating
1 24 oil, used in residential-type dwellings. The bill has an
1 25 applicability date provision that makes the exemptions apply
1 26 to such sale, furnishing, or service occurring during the
1 27 period beginning February 1, and ending April 30, 2001, or to
1 28 utility billings dated during that same period.
1 29 The bill takes effect upon enactment.
1 30 LSB 1913SC 79
1 31 mg/gg/8.1
Text: SSB01012 Text: SSB01014 Text: SSB01000 - SSB01099 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
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