Bill Text: IA SF308 | 2011-2012 | 84th General Assembly | Introduced
Bill Title: A bill for an act providing a sales tax exemption for certain equipment used in making and grooming snow.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2011-12-31 - END OF 2011 ACTIONS [SF308 Detail]
Download: Iowa-2011-SF308-Introduced.html
Senate
File
308
-
Introduced
SENATE
FILE
308
BY
HANCOCK
A
BILL
FOR
An
Act
providing
a
sales
tax
exemption
for
certain
equipment
1
used
in
making
and
grooming
snow.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
1960XS
(3)
84
tw/sc
S.F.
308
Section
1.
Section
423.3,
Code
2011,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
96.
The
sales
price
of
tangible
personal
3
property
used
or
consumed
primarily
and
directly
in
snow-making
4
and
snow-grooming
operations
at
ski
hills,
ski
slopes,
or
ski
5
trails.
6
EXPLANATION
7
This
bill
provides
a
sales
tax
exemption
for
the
sales
price
8
of
tangible
personal
property
used
or
consumed
primarily
and
9
directly
in
snow-making
and
snow-grooming
operations
at
ski
10
hills,
ski
slopes,
or
ski
trails.
11
By
operation
of
Code
section
423.6,
an
item
exempt
from
the
12
imposition
of
the
sales
tax
is
also
exempt
from
the
use
tax
13
imposed
in
Code
section
423.5.
14
-1-
LSB
1960XS
(3)
84
tw/sc
1/
1
