HOUSE FILE 424

BY  LUKAN

A BILL FOR

An Act providing a sales tax exemption for certain equipment used in making and grooming snow.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

   Section 1.  Section 423.3, Code 2011, is amended by adding the following new subsection:
   NEW SUBSECTION.  96.  The sales price of tangible personal property used or consumed primarily and directly in snow-making and snow-grooming operations at ski hills, ski slopes, or ski trails.
EXPLANATION
   This bill provides a sales tax exemption for the sales price of tangible personal property used or consumed primarily and directly in snow-making and snow-grooming operations at ski hills, ski slopes, or ski trails.
   By operation of Code section 423.6, an item exempt from the imposition of the sales tax is also exempt from the use tax imposed in Code section 423.5.