what a great idea!! it's about time legislators start getting creative in ways to save money. the numbers are a bit hard to swallow however. anyway, from the des moines register

The proposal - believed to be the first of its kind in Iowa - would allow U.S. Motorsport Entertainment Corp., the developer of the track, to pocket up to $12.5 million that its customers pay in sales taxes on tickets and concession stand sales at the Newton track. Once that total amount is collected, the sales tax revenues from the track would begin flowing into the state treasury, under the terms of the legislation.