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PAG LIN
1 1 Section 1. Section 422.45, Code Supplement 1995, is
1 2 amended by adding the following new subsection:
1 3 NEW SUBSECTION. 50. The gross receipts from the sales of
1 4 tickets or admissions for access to a railroad train which is
1 5 operated for the amusement and pleasure of the riders.
1 6 Sec. 2. Refunds resulting from this Act on sales of
1 7 tickets or admissions made between January 1, 1991, and
1 8 December 31, 1993, shall not be allowed unless the claim for
1 9 the refund is filed prior to January 1, 1997, or the last day
1 10 for filing claims for refund, whichever is later,
1 11 notwithstanding any other provision of law.
1 12 Sec. 3. This Act, being deemed of immediate importance,
1 13 takes effect upon enactment and applies retroactively to
1 14 January 1, 1991, for sales of tickets or admissions made on or
1 15 after that date.
1 16 EXPLANATION
1 17 The bill exempts from the sales and use tax the sale of
1 18 tickets or admissions to railroad trains which are operated
1 19 for the amusement and pleasure of the riders. The bill is
1 20 made retroactive five years to January 1, 1991. The bill
1 21 takes effect upon enactment.
1 22 LSB 3488SS 76
1 23 mg/jw/5
Text: SF02105 Text: SF02107 Text: SF02100 - SF02199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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