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Amend the bill in Part E in section 4 in subsection 1-I in the 5th line (page 20, line 27 in L.D.) by inserting after the following: "fairgrounds" the following: 'except for licensed agricultural fairs'
 
SUMMARY
This amendment excludes admission fees paid to licensed agricultural fairs from those amusement, entertainment and recreation services that are subject to sales tax.