House File 445 - Introduced



                                       HOUSE FILE       
                                       BY  MASCHER


    Passed House,  Date               Passed Senate, Date             
    Vote:  Ayes        Nays           Vote:  Ayes        Nays         
                 Approved                            

                                      A BILL FOR

  1 An Act relating to the state sales and use tax exemption for
  2    access to on=line computer services.
  3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  4 TLSB 2281HH 81
  5 mg/pj/5

PAG LIN



  1  1    Section 1.  Section 423.3, subsection 65, Code 2005, is
  1  2 amended by striking the subsection.
  1  3                           EXPLANATION
  1  4    This bill eliminates the state sales tax exemption for
  1  5 internet access services.  Thus the access services would be
  1  6 subject to sales tax.  However, the United States congress
  1  7 passed legislation extending the moratorium on state taxation
  1  8 of internet access until November 1, 2007.
  1  9 LSB 2281HH 81
  1 10 mg:nh/pj/5.1