85^th Legislative Session _ 2010

Committee: Senate Taxation

                                            P - Present
                                            E - Excused
                                            A - Absent

Roll Call
P    Adelstein
P    Fryslie, Vice-Chair
P    Howie
P    Jerstad
P    Maher
P    Merchant
P    Nelson
P    Peterson
P    Hansen (Tom), Chair

OTHERS PRESENT: See Original Minutes

The meeting was called to order by Chair Tom Hansen.

MOTION:    TO APPROVE THE MINUTES OF FRIDAY, JANUARY 15,2010

Moved by:    Jerstad
Second by:    Merchant
Action:    Prevailed by voice vote.

        SB 30: revise certain provisions regarding the issuance of tax refunds for the construction of agricultural processing or new business facilities.

Presented by:    Jan Talley, Department of Revenue and Regulation

MOTION:    DO PASS SB 30

Moved by:    Merchant
Second by:    Jerstad
Action:    Prevailed by roll call vote. (8-1-0-0)

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Voting Yes:    Adelstein, Fryslie, Howie, Jerstad, Maher, Merchant, Nelson, Hansen (Tom)

Voting No:    Peterson

        SB 28: provide relief from liability from a sales and use tax rate change in certain circumstances.

Presented by:    Jane Page, Department of Revenue and Regulation

MOTION:    DO PASS SB 28

Moved by:    Adelstein
Second by:    Merchant
Action:    Prevailed by roll call vote. (9-0-0-0)

Voting Yes:    Adelstein, Fryslie, Howie, Jerstad, Maher, Merchant, Nelson, Peterson, Hansen (Tom)

MOTION:    PLACE SB 28 ON CONSENT CALENDAR

Moved by:    Peterson
Second by:    Jerstad
Action:    Prevailed by voice vote.

        SB 29: revise the exemption of direct mail postage and to define direct mail for certain tax purposes.

Presented by:    Jane Page, Department of Revenue and Regulation

MOTION:    DO PASS SB 29

Moved by:    Adelstein
Second by:    Merchant
Action:    Prevailed by roll call vote. (9-0-0-0)

Voting Yes:    Adelstein, Fryslie, Howie, Jerstad, Maher, Merchant, Nelson, Peterson, Hansen (Tom)

MOTION:    PLACE SB 29 ON CONSENT CALENDAR

Moved by:    Nelson

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Second by:    Peterson
Action:    Prevailed by voice vote.

        SB 31: update certain provisions regarding the reimbursable expense exemption from the sales and service tax allowed licensed accountants.

Presented by:    Jane Page, Department of Revenue and Regulation
Proponents:    Larry Mann, SD CPA Society

MOTION:    AMEND SB 31

31fa

    On page 1, line 5, of the printed bill, delete "each attorney" and insert "a person".

    On page 1, line 6, delete "each accountant" and insert "a person".

Moved by:    Adelstein
Second by:    Jerstad
Action:    Prevailed by voice vote.

MOTION:    DO PASS SB 31 AS AMENDED

Moved by:    Adelstein
Second by:    Peterson
Action:    Prevailed by roll call vote. (9-0-0-0)

Voting Yes:    Adelstein, Fryslie, Howie, Jerstad, Maher, Merchant, Nelson, Peterson, Hansen (Tom)

MOTION:    PLACE SB 31 ON CONSENT CALENDAR

Moved by:    Fryslie
Second by:    Adelstein
Action:    Prevailed by voice vote.

MOTION:    ADJOURN

Moved by:    Fryslie
Second by:    Jerstad
Action:    Prevailed by voice vote.

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Lois Henry

Committee Secretary

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