Text: SSB01094 Text: SSB01096 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. 54C. The gross receipts from the sale or
1 4 rental of tangible personal property or from services
1 5 performed, rendered, or furnished to a nonprofit nursing
1 6 facility licensed pursuant to chapter 135C, to be used in the
1 7 operation of the nursing facility.
1 8 EXPLANATION
1 9 This bill exempts from the sales and use taxes the sales
1 10 and rentals of tangible personal property to and services
1 11 furnished to licensed nonprofit nursing facilities for use in
1 12 the operation of the nursing facilities. Nursing facilities
1 13 covered under this exemption are those licensed under state
1 14 law or administrative rules, but facilities for persons with
1 15 mental retardation or illness are excluded.
1 16 LSB 1924SC 79
1 17 mg/gg/8
Text: SSB01094 Text: SSB01096 Text: SSB01000 - SSB01099 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
© 2001 Cornell College and League of Women Voters of Iowa
Comments about this site or page?
webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Thu Feb 15 03:35:21 CST 2001
URL: /DOCS/GA/79GA/Legislation/SSB/01000/SSB01095/010205.html
jhf