Senate File 308 - Introduced SENATE FILE 308 BY HANCOCK A BILL FOR An Act providing a sales tax exemption for certain equipment 1 used in making and grooming snow. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 1960XS (3) 84 tw/sc

S.F. 308 Section 1. Section 423.3, Code 2011, is amended by adding 1 the following new subsection: 2 NEW SUBSECTION . 96. The sales price of tangible personal 3 property used or consumed primarily and directly in snow-making 4 and snow-grooming operations at ski hills, ski slopes, or ski 5 trails. 6 EXPLANATION 7 This bill provides a sales tax exemption for the sales price 8 of tangible personal property used or consumed primarily and 9 directly in snow-making and snow-grooming operations at ski 10 hills, ski slopes, or ski trails. 11 By operation of Code section 423.6, an item exempt from the 12 imposition of the sales tax is also exempt from the use tax 13 imposed in Code section 423.5. 14 -1- LSB 1960XS (3) 84 tw/sc 1/ 1