Section 1 provides a sales tax exemption for prizes awarded in lawful gambling activities.
Effective for sales and purchases made after June 30, 2019.
Section 2 provides a sales tax exemption for the lease or purchase of gambling equipment by lawful gambling organizations. “Gambling equipment” includes, for example, bingo cards, pull-tabs, tipboards, raffle boards, software for electronic pull-tabs and electronic bingo, and electronic devices for lawful games.
Effective for sales and purchases made after June 30, 2019.
Section 3 strikes a provision requiring the sales tax on pull-tabs and tipboards sold by a distributor to be imposed at the retail price. This language is no longer necessary given the exemption in Section 2.
Effective July 1, 2019.
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