Senate File 14 

                                       SENATE FILE       
                                       BY  JOCHUM

                                       (COMPANION TO LSB 1469HH
                                        BY SHOMSHOR)

    Passed Senate, Date               Passed House,  Date             
    Vote:  Ayes        Nays           Vote:  Ayes        Nays         

                                      A BILL FOR

  1 An Act relating to the sales and use tax imposed on the operation
  2    of bingo games.
  4 TLSB 1469SS 83
  5 ec/sc:mg/8


  1  1    Section 1.  Section 423.2, subsection 4, paragraph b, Code
  1  2 2009, is amended to read as follows:
  1  3    b.  The tax imposed under this subsection covers the total
  1  4 amount from the operation of games of skill, games of chance,
  1  5 and raffles, and bingo games as defined in chapter 99B, card
  1  6 game tournaments conducted under section 99B.7B, and musical
  1  7 devices, weighing machines, shooting galleries, billiard and
  1  8 pool tables, bowling alleys, pinball machines, slot=operated
  1  9 devices selling merchandise not subject to the general sales
  1 10 taxes, the total amount less amounts awarded as prizes from
  1 11 the operation of bingo games as defined in chapter 99B, and on
  1 12 the total amount from devices or systems where prizes are in
  1 13 any manner awarded to patrons and upon the receipts from fees
  1 14 charged for participation in any game or other form of
  1 15 amusement, and generally upon the sales price from any source
  1 16 of amusement operated for profit, not specified in this
  1 17 section, and upon the sales price from which tax is not
  1 18 collected for tickets or admission, but tax shall not be
  1 19 imposed upon any activity exempt from sales tax under section
  1 20 423.3, subsection 78.  Every person receiving any sales price
  1 21 from the sources described in this section is subject to all
  1 22 provisions of this subchapter relating to retail sales tax and
  1 23 other provisions of this chapter as applicable.
  1 24                           EXPLANATION
  1 25    This bill provides that the sales and use tax imposed on
  1 26 the operation of bingo games shall be on the gross amount less
  1 27 the amounts awarded as prizes.  Current law imposes the tax on
  1 28 the gross amount derived from the bingo games.
  1 29 LSB 1469SS 83
  1 30 ec/sc:mg/8