Committee debates SB 26 sales‑tax exemption for bowling centers; staff to seek Revenue input before working bill

Committee members debated Senate Bill 26, which proposes a sales-tax exemption for purchases by bowling centers. A committee staffer, Amelia, summarized the bill: “It would exempt all sales of tangible personal property or services, purchased by a bowling center and used in such bowling center business. And then it includes, but it is not limited to, purchases of the items in the list… That way that language reads, it's an illustrative example.”

Several senators raised concerns about picking winners and losers and asked how the bill would distinguish between ordinary machinery and equipment that other businesses might use. One senator asked whether items such as bowling pins or a soft-serve machine at a Dairy Queen could be considered machinery or manufacturing equipment. Amelia told the committee that if the members want to exclude items from the illustrative list they must be explicitly excluded by amendment and that the department should be asked how it draws the line between machinery and equipment.

Members said they preferred to hear from the Department of Revenue before formally working the bill; one senator cautioned that many industries could seek the same treatment and urged care. The committee agreed not to work SB 26 that day and to invite Revenue staff back to explain administrative distinctions and likely enforcement/administrability concerns.

The chair also noted outstanding questions on Senate Bill 25 (the Insurance Savings Account Act), telling members the fiscal-note discrepancy between parties remained unresolved and that the committee would await updated fiscal information before taking action. The meeting adjourned without votes on either bill.