Text: SF02020 Text: SF02022 Text: SF02000 - SF02099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.45, subsection 50, Code Supplement
1 2 1997, is amended to read as follows:
1 3 50. a. The gross receipts from sales or services
1 4 rendered, furnished, or performed by the state fair organized
1 5 under chapter 173 or a fair society organized under chapter
1 6 174.
1 7 b. The gross receipts from the purchase of goods or
1 8 services by a fair society organized under chapter 174.
1 9 EXPLANATION
1 10 Code section 422.45 exempts from the state retail sales and
1 11 services tax a number of items, including the sales of goods
1 12 or services by fair societies organized to administer county
1 13 and district fairs. This bill exempts from the state retail
1 14 sales and services tax the gross receipts from the purchase of
1 15 goods or services by a fair society.
1 16 LSB 3119SS 77
1 17 da/sc/14
Text: SF02020 Text: SF02022 Text: SF02000 - SF02099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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