H-1261

   Amend Senate File 482, as amended, passed, and reprinted by the Senate, as follows:
   1.  Page 50, after line 14 by inserting: 
   <Sec. ___.  Section 423.3, subsection 78, paragraph c, Code 2015, is amended to read as follows:
   c.  Except as otherwise provided in subsection 97, this exemption does not apply to the sales price from games of skill, games of chance, raffles, and bingo games as defined in chapter 99B, and does not apply to the sales price from a raffle as defined in chapter 99B unless the gross receipts from the raffle will exceed one hundred thousand dollars. This exemption is disallowed on the amount of the sales price only to the extent the profits from the sales, rental, or services are not used by or donated to the appropriate entity and expended for educational, religious, or charitable purposes.>
   2.  Page 50, after line 24 by inserting: 
   <Sec. ___.  EFFECTIVE DATE.  The following provision or provisions of this division of this Act, being deemed of immediate importance, take effect upon enactment:
   1.  The section of this division of this Act amending section 423.3, subsection 78.>
   3.  Title page, line 1, after <gambling> by inserting <, including a sales tax exemption and effective date provisions,>
   4.  By renumbering as necessary.

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DUNKEL of Dubuque