LRB-6123/1
JK&SWB:all
2021 - 2022 LEGISLATURE
February 17, 2022 - Introduced by
Law Revision Committee. Referred to
Committee on Rules.
AB1033,1,13
1An Act to repeal 60.85 (2) (b) 7., 60.85 (5) (e), 66.1105 (2) (f) 1. m., 66.1105 (6)
2(am) 2. e., 66.1105 (6) (am) 2. f., 71.07 (5e), 71.10 (4) (gy), 71.28 (5e), 71.30 (3)
3(es), 71.47 (5e), 71.49 (1) (es), 77.51 (5m), 77.585 (9), 120.135 and 121.91 (4) (h);
4to renumber and amend 77.54 (14m); and
to amend 60.85 (2) (c), 60.85 (3)
5(h) 4., 60.85 (3) (h) 5. a., 60.85 (3) (h) 5. c., 66.1105 (2) (f) 1. (intro.), 66.1105 (2)
6(f) 1. n., 66.1105 (18) (c) 2., 70.47 (8) (d), 70.48, 71.05 (6) (a) 15., 71.08 (1) (intro.),
771.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g), 71.45 (2) (a) 10., 77.52 (13), 77.53 (10)
8and 121.07 (6) (a) (intro.) of the statutes;
relating to: obsolete statutory
9references; electronic assessment rolls; obsolete tax benefits for the purchase
10of Internet equipment used in the broadband market; board of review provision
11related to an objector; the sales tax exemption for insulin; and sales tax
12exemption certificates for farm-raised fish and patient health care records
13(suggested as remedial legislation by the Department of Revenue).
Analysis by the Legislative Reference Bureau
This bill does all of the following, as suggested by the Department of Revenue:
Obsolete statutory references
The bill repeals obsolete statutory references relating to tax incremental
financing districts and obsolete references relating to a capital improvement fund for
schools.
Electronic assessment rolls
Under current law, when a board of review changes an assessor's valuation of
property, the clerk is required to revise the assessment roll by using red ink to cross
out the assessor's valuation and enter the board's valuation. The bill modifies the
requirement to reflect the use of electronic assessment rolls. Under the bill, the clerk
is required to enter the board's valuation and a note about the change to the
assessor's valuation into the assessment roll, but there is no requirement to use red
ink or to cross out the assessor's valuation.
Internet equipment in the broadband market
The bill eliminates obsolete tax deductions, credits, and exemptions for certain
Internet equipment used in the broadband market and purchased before July 1,
2009.
Objecting to property tax assessments
Under current law, when the local board of review conducts a hearing to
consider an objection to a person's property tax assessment, the board must, at the
request of the assessor or the person making an objection, compel the attendance of
witnesses. The bill eliminates the option for the person making the objection to
request the attendance of witnesses.
Sales tax exemption certificates
Under current law, drugs prescribed for the treatment of a human being by a
person authorized to prescribe the drugs, and dispensed on prescription filled by a
pharmacist, are exempt from the sales tax. Generally, a person does not need to
present to the seller a sales tax exemption certificate issued by DOR to claim the
exemption.
Under current law, insulin furnished by a pharmacist to a person for treatment
of diabetes as directed by a physician is considered to be dispensed on prescription
and, therefore, exempt from the sales tax. However, a person must present a tax
exemption certificate to claim the exemption. The bill modifies the exemption for
insulin so that insulin furnished by a pharmacist to a person for treatment of
diabetes of a human being is exempt from the sales tax and the purchaser is not
required to present an exemption certificate.