SKI AREA EQUIPMENT SALE GROSS RECEIPTS

Summary

The bill removes the state gross receipts tax on sales of qualified ski‑area equipment and on construction projects that improve or build buildings on ski areas, when the seller is a construction business and the buyer is a ski‑area operator. It also changes deduction rules for construction materials and services to include these ski‑area transactions. The change is meant to lower tax costs for ski resorts.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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