Senate File 482 H-1261 Amend Senate File 482, as amended, passed, and 1 reprinted by the Senate, as follows: 2 1. Page 50, after line 14 by inserting: 3 < Sec. ___. Section 423.3, subsection 78, paragraph 4 c, Code 2015, is amended to read as follows: 5 c. Except as otherwise provided in subsection 97 , 6 this exemption does not apply to the sales price from 7 games of skill, games of chance, raffles, and bingo 8 games as defined in chapter 99B , and does not apply to 9 the sales price from a raffle as defined in chapter 10 99B unless the gross receipts from the raffle will 11 exceed one hundred thousand dollars . This exemption is 12 disallowed on the amount of the sales price only to the 13 extent the profits from the sales, rental, or services 14 are not used by or donated to the appropriate entity 15 and expended for educational, religious, or charitable 16 purposes. > 17 2. Page 50, after line 24 by inserting: 18 < Sec. ___. EFFECTIVE DATE. The following provision 19 or provisions of this division of this Act, being 20 deemed of immediate importance, take effect upon 21 enactment: 22 1. The section of this division of this Act 23 amending section 423.3, subsection 78. > 24 3. Title page, line 1, after < gambling > by 25 inserting < , including a sales tax exemption and 26 effective date provisions, > 27 4. By renumbering as necessary. 28 ______________________________ DUNKEL of Dubuque -1- SF482.1691 (1) 86 mm/nh 1/ 1 #1. #2. #3. #4.