What changed in SF 597
The bill as introduced, compared with the version both chambers passed (88th General Assembly). 1 adopted amendment account for the changes.
0 passages reworded, 0 added and 9 removed; 3 of 12 unchanged.
Removed AddedIntroduced textText as passedAmendments
Section 1. Section 423.3, subsection 26A, Code 2019, is amended by striking the subsection and inserting in lieu thereof the following: 26A.
a. The sales price of tangible personal property sold or of test laboratory services furnished, if such tangible personal property or test laboratory services are sold or furnished to a nonprofit blood center that is registered by the federal food and drug administration, and the tangible personal property or test laboratory services are directly and primarily used in the processing of human blood.
b. As used in this subsection, “processing” means the same as defined in section 423.3, subsection 47, except that for purposes of the definition of “processing” used in this subsection, a “manufacturer” shall be construed to include a nonprofit blood center.
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2. Section 423.3, subsection 104, paragraph b, subparagraph (1), Code 2019, is amended to read as follows:
(1) “Commercial enterprise” means the same as defined in section 423.3, subsection 47, paragraph “d”, subparagraph (1), but also includes nonprofit blood centers, professions, and occupations.
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3. REFUNDS. Refunds of taxes, interest, or penalties that arise from claims resulting from the enactment of this Act, for sales occurring between May 30, 2018, and the effective date of this Act, shall not be allowed unless refund claims are filed prior to October 1, 2019, notwithstanding any other provision of law to the contrary.
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4. EFFECTIVE DATE. This Act, being deemed of immediate importance, takes effect upon enactment.
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5. RETROACTIVE APPLICABILITY. This Act applies retroactively to May 30, 2018.