Relating to: a sales and use tax exemption for ski lifts. (FE)

AB 419 creates a sales and use tax exemption for ski lifts and related equipment used exclusively to operate them. The bill exempts the purchase price of ski lifts, machines, equipment, accessories, and parts specifically for ski lift operations from state sales and use taxes. This directly affects ski resort operators and businesses that buy or maintain ski lift infrastructure. The exemption applies to the equipment itself, not the lift services or user fees, and takes effect three months after publication. The bill is procedural, focusing solely on modifying tax law to remove this tax burden for qualifying equipment.