Text: SF00455 Text: SF00457 Text: SF00400 - SF00499 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.45, subsection 2, Code 1999, is
1 2 amended to read as follows:
1 3 2. The gross receipts from the sales, furnishing, or
1 4 service of transportation service except the rental of
1 5 recreational vehicles or recreational boats, except the rental
1 6 of motor vehicles subject to registration which are registered
1 7 for a gross weight of thirteen tons or less for a period of
1 8 sixty days or less, and except the rental of aircraft for a
1 9 period of sixty days or less. The sale of a daily or season
1 10 ski lift pass is a sale, furnishing, or service of a
1 11 transportation service which is exempt under this subsection.
1 12 Sec. 2. EFFECTIVE DATE. This Act, being deemed of
1 13 immediate importance, takes effect upon enactment.
1 14 EXPLANATION
1 15 The gross receipts from the sales, furnishing, or service
1 16 of transportation service is generally exempt from the state
1 17 sales and use taxes. This bill specifies that the sales of
1 18 daily or season ski lift passes are considered a
1 19 transportation service for purposes of the exemption.
1 20 The bill takes effect upon enactment.
1 21 LSB 1986SV 78
1 22 mg/sc/14
Text: SF00455 Text: SF00457 Text: SF00400 - SF00499 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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