81^st Legislative Session _ 2006

Committee: House Taxation

                                            P - Present
                                            E - Excused
                                            A - Absent

Roll Call
P    Buckingham
P    Dykstra
P    Garnos
P    Glover
P    Hackl
P    Hills
P    Lange
P    Novstrup
P    Olson (Ryan)
P    Turbiville
P    Valandra
P    Van Etten
P    Weems
P    Koistinen, Vice-Chair
P    Wick, Chair

OTHERS PRESENT: See Original Minutes

The meeting was called to order by Chair Wick

MOTION:     TO APPROVE THE MINUTES OF JANUARY 12, 2006

Moved by:    Turbiville
Second by:    Van Etten
Action:    Prevailed by voice vote.

         HB 1008: permit the immediate reclassification of nonagricultural acreage property under certain circumstances.

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Presented by:    Representative Dale Hargens
Proponents:    Kirk Chaffee, SD Assn. Of Assessing Officers
        Michael Kenyon, Department of Revenue and Regulation

MOTION:     AMEND HB 1008

1008fa

     On page 1, line 8 of the printed bill, delete " within one year " and insert " before the next legal assessment date ".

Moved by:    Van Etten
Second by:    Weems
Action:    Prevailed by voice vote.

MOTION:     DO PASS HB 1008 AS AMENDED

Moved by:    Van Etten
Second by:    Buckingham
Action:    Prevailed by roll call vote.(15-0-0-0)

Voting Yes:    Buckingham, Dykstra, Garnos, Glover, Hackl, Hills, Lange, Novstrup, Olson (Ryan), Turbiville, Valandra, Van Etten, Weems, Koistinen, Wick

MOTION:     PLACE HB 1008 ON CONSENT CALENDAR

Moved by:    Hills
Action:    Was not acted on.

The Chair deferred HB 1009 until Thursday, January 19, 2006.

Chairman Wick named a sub-committee of Representatives: Turbiville, Glover and Weems. to work on HB 1009 regarding the concerns of the Department of Revenue. HB 1009 will be heard at the January 19 meeting.

         HB 1048: revise the reporting and remittance requirements for certain state taxes and to declare an emergency.

Presented by:    Jack Magee, Department of Revenue and Regulation

MOTION:     AMEND HB 1048

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1048fa

     On page 1 of the printed bill, delete lines 6 to 15 , inclusive, and insert:

"

     Any person who holds a license issued pursuant to chapters 10-33A, 10-45, 10-45D, 10-46A, 10- 46B, or 10-52A or who is a person whose receipts are subject to the tax imposed by chapters 10-33A, 10-45, 10-45D, 10-46A, 10-46B, or 10-52A shall, except as otherwise provided in this section, file a return, and pay any tax due, to the Department of Revenue and Regulation on or before the twentieth day of the month following each monthly period. The return shall be filed on forms prescribed and furnished by the department.

     If the person remits the tax by electronic transfer to the state, the person shall file the return by electronic means on or before the twenty-third day of the month following each monthly period and remit the tax on or before the second to the last day of the month following each monthly period.

     The secretary may require or allow a person to file a return, and pay any tax due, on a basis other than monthly and the return and remittance is due the last day of the month following the reporting period, or at time otherwise determined by the secretary.".

     On page 2 , delete lines 1 to 7 , inclusive.

Moved by:    Buckingham
Second by:    Weems
Action:    Prevailed by voice vote.

MOTION:     DO PASS HB 1048 AS AMENDED

Moved by:    Weems
Second by:    Buckingham
Action:    Prevailed by roll call vote.(15-0-0-0)

Voting Yes:    Buckingham, Dykstra, Garnos, Glover, Hackl, Hills, Lange, Novstrup, Olson (Ryan), Turbiville, Valandra, Van Etten, Weems, Koistinen, Wick

MOTION:     PLACE HB 1048 ON CONSENT CALENDAR

Moved by:    Buckingham
Second by:    Weems
Action:    Prevailed by voice vote.

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MOTION:     ADJOURN

Moved by:    Turbiville
Second by:    Dykstra
Action:    Prevailed by voice vote.

Diane Mellan

Committee Secretary

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