DES MOINES — A UCLA study says same-sex marriage, if allowed in Iowa, would be a boon to the state economy.

The study arrives as the Iowa Supreme Court is considering an appeal of a Polk County case that overturned the state ban on same-sex marriage.

The Williams Institute at UCLA School of Law estimates that same-sex weddings and related tourism would lead to $160 million in spending over the next three years.

The total economic activity related to same-sex marriage would give the state an extra $5.3 million per year in tax revenue, the study says.

“This study demonstrates that equal marriage rights for same-sex couples are not only good for those couples, but they’re good for the state budget,” said a statement from co-author Lee Badgett, the research director of the Williams Institute.

Opponents of same-sex marriage have raised concerns that the Supreme Court case could make Iowa a tourist destination for same-sex marriages, much like Las Vegas is a destination for weddings.

Senate Minority Leader Ron Wieck, R-Sioux City, said the economic benefits cited in the study are no reason to legalize gay marriage. He said the gains from tourism are minor compared to the losses from anti-business policies of legislative Democrats.

“The Legislature has done everything they can think of last year and this year to run business out of the state,” Wieck said.

This isn’t the first time the UCLA institute has taken a statistical look at gay couples in Iowa. In 2006, the institute said Iowa’s population of gay couples was skyrocketing, up 58 percent from 2000 to 2005. The study was based on Census figures.

Dan Gearino can be contacted at (515) 243-0138 and dan.gearino@lee.net.