Committee: Senate Taxation
Friday, February 17, 2006
P - Present
E - Excused
A - Absent
Roll Call
P Duenwald
P Hansen (Tom)
P Hundstad
P Kelly
P Kooistra
P Nesselhuf
P Peterson (Jim)
P Lintz, Vice-Chair
P Knudson, Chair
OTHERS PRESENT: See Original Minutes
The meeting was called to order by Chair Knudson.
MOTION:
TO APPROVE THE MINUTES OF FEBRUARY 15, 2006
Moved by: Duenwald
Second by: Kelly
Action: Prevailed by voice vote.
HB 1081: exempt from the sales and use taxes certain maintenance items used on
agricultural machinery and equipment and to declare an emergency.
Presented by: Senator Jim Peterson
Representative Joel Dykstra
Proponents: Yvonne Taylor, SD Municipal League
Jane Page, SD Dept. Of Revenue and Regulation
MOTION:
DO PASS HB 1081
Moved by: Peterson (Jim)
Second by: Hansen (Tom)
Action: Prevailed by roll call vote.(9-0-0-0)
Voting Yes: Duenwald, Hansen (Tom), Hundstad, Kelly, Kooistra, Nesselhuf, Peterson (Jim),
Lintz, Knudson
HB 1154: impose an excise tax on the gross receipts from the sale and use of farm
machinery, farm attachment units, and irrigation equipment, to exempt the gross
receipts from the sale of farm machinery, farm attachment units, and irrigation
equipment from sales and use tax, and to declare an emergency.
Presented by: Senator Jim Peterson
Representative Joel Dykstra
Proponents: Yvonne Taylor, SD Municipal League
Jane Page, SD Dept. Of Revenue and Regulation
MOTION:
DO PASS HB 1154
Moved by: Hundstad
Second by: Hansen (Tom)
Action: Prevailed by roll call vote.(9-0-0-0)
Voting Yes: Duenwald, Hansen (Tom), Hundstad, Kelly, Kooistra, Nesselhuf, Peterson (Jim),
Lintz, Knudson
HB 1129: exempt certain facilities used for business incubators from property
taxation.
Presented by: Representative Deb Peters
Proponents: Harry Christianson, Rapid City Econ. Dev. Foundation
Jim Mirehouse, self, Rapid City
Michael Kenyon, Dept. of Revenue and Regulation, answered questions from the committee.
MOTION:
DO PASS HB 1129
Moved by: Kelly
Second by: Kooistra
Action: Prevailed by roll call vote.(9-0-0-0)
Voting Yes: Duenwald, Hansen (Tom), Hundstad, Kelly, Kooistra, Nesselhuf, Peterson (Jim),
Lintz, Knudson
MOTION:
PLACE HB 1129 ON CONSENT CALENDAR
Moved by: Kelly
Second by: Kooistra
Action: Prevailed by voice vote.
HB 1128: increase the rate of taxation that municipalities may impose on certain
goods and services.
Presented by: Representative Charles Turbiville
MOTION:
TO TABLE HB 1128
Moved by: Hansen (Tom)
Second by: Kelly
Action: Prevailed by roll call vote.(8-1-0-0)
Voting Yes: Duenwald, Hansen (Tom), Hundstad, Kelly, Kooistra, Nesselhuf, Peterson (Jim),
Lintz
Voting No: Knudson
HB 1167: create a tax relief fund and to dedicate certain sales and use tax revenue
received by the state through the Streamlined Sales and Use Tax Agreement.
Presented by: Representative Hal Wick
Senator Dave Knudson
Proponents: Jane Page, SD Dept. of Revenue and Regulation
MOTION:
DO PASS HB 1167
Moved by: Duenwald
Second by: Peterson (Jim)
Action: Prevailed by roll call vote.(9-0-0-0)
Voting Yes: Duenwald, Hansen (Tom), Hundstad, Kelly, Kooistra, Nesselhuf, Peterson (Jim),
Lintz, Knudson
HB 1232: revise certain provisions concerning the freeze on property assessments for
disabled and senior citizens.
Presented by: Representative Elaine Roberts
Proponents: Kirk Chaffee, self, Sturgis
Michael Kenyon, Dept. of Revenue and Regulation, answered questions from the committee.
MOTION:
AMEND HB 1232
On page
1,
line 6 of the House Taxation Committee engrossed bill,
remove the overstrikes from
"
annually
"
.
Moved by: Kelly
Second by: Hundstad
Action: Prevailed by voice vote.
MOTION:
DO PASS HB 1232 AS AMENDED
Moved by: Kooistra
Second by: Hundstad
Action: Prevailed by roll call vote.(9-0-0-0)
Voting Yes: Duenwald, Hansen (Tom), Hundstad, Kelly, Kooistra, Nesselhuf, Peterson (Jim),
Lintz, Knudson
MOTION:
PLACE HB 1232 ON CONSENT CALENDAR
Moved by: Nesselhuf
Second by: Hansen (Tom)
Action: Prevailed by voice vote.
HB 1098: exempt swine and cattle semen from sales use tax.
Presented by: Senator Kenneth McNenny
Proponents: Lorin Pankratz, SD Pork Producers Council
Mary Duvall, SD Farm Bureau
Matt McLarty, SD Farmers Union
Opponents: Jack Magee, Department of Revenue and Regulation
MOTION:
DO PASS HB 1098
Moved by: Peterson (Jim)
Second by: Lintz
Action: Prevailed by roll call vote.(6-3-0-0)
Voting Yes: Duenwald, Hansen (Tom), Hundstad, Nesselhuf, Peterson (Jim), Lintz
Voting No: Kelly, Kooistra, Knudson
HB 1009: create additional classifications of agricultural property and to revise
certain provisions concerning the taxation of certain agricultural property.
Presented by: Representative Larry Rhoden
Proponents: Kirk Chaffee, SD Assn. of Assessing Officers
Michael Kenyon, Department of Revenue and Regulation
MOTION:
AMEND HB 1009
On page
2
,
line 23,
after "
criteria
"
insert ". However, any person owning at least forty acres of
land is presumed to meet this criteria. The board of county commissioners may increase the amount
of acres necessary to receive this presumption up to two hundred acres".
Section 8. This Act is effective on July 1, 2007.".