A bill for an act relating to the sales tax imposed on amusement devices.

This bill amends Iowa's sales tax code to exempt the portion of revenue from amusement devices that will be paid out as prizes. It applies to operators of pinball machines, bowling alleys, slot machines, and similar games where prizes are awarded, such as raffles or card tournaments. The 6% sales tax will now only apply to the net revenue after prize amounts are subtracted, not the full sales price. This change directly affects businesses operating these devices by reducing their taxable income. The bill does not legalize any currently prohibited games or devices.