Amend the bill in section 1 in §2020 in subsection 1 in paragraph A in the first line (page 1, line 6 in L.D.) by striking out the following: " necessary" and inserting the following: ' used directly and primarily'

Amend the bill in section 1 in §2020 in subsection 1 by striking out all of paragraph B (page 1, lines 10 to 12 in L.D.) and inserting the following:

summary

This amendment provides that parts and supplies must be used primarily and directly for a windjammer, provides a more accurate definition of "windjammer" and requires a windjammer to be based in this State in order to qualify for a sales tax exemption or refund.