P - Present
Roll Call
OTHERS PRESENT: See Original Minutes
The meeting was called to order by Chair Dykstra.
MOTION:
TO APPROVE THE MINUTES OF JANUARY 11, 2007
E - Excused
A - Absent
E Bradford
P Faehn
P Feinstein
P Juhnke
P Lust
P Noem
P Novstrup (Al)
P Olson (Ryan), Vice-Chair
P Peters
P Thompson
P Turbiville
P Van Etten
P Weems
P Wick
P Dykstra, Chair
Moved by: Van Etten
Second by: Turbiville
Action: Prevailed by voice vote.
HB 1043: revise certain dates pertaining to references to the Internal Revenue Code.
Presented by: Michael Kenyon, Department of Revenue and Regulation
MOTION:
DO PASS HB 1043
Moved by: Van Etten
Second by: Peters
Action: Prevailed by roll call vote.(14-0-1-0)
Voting Yes: Faehn, Feinstein, Juhnke, Lust, Noem, Novstrup (Al), Olson (Ryan), Peters,
Thompson, Turbiville, Van Etten, Weems, Wick, Dykstra
Excused: Bradford
MOTION:
PLACE HB 1043 ON CONSENT CALENDAR
Moved by: Peters
Second by: Van Etten
Action: Prevailed by voice vote.
HB 1049: clarify the definition of purchase price for taxation purposes.
Presented by: Jane Page, SD Dept. Of Revenue and Regulation
MOTION:
DO PASS HB 1049
Moved by: Turbiville
Second by: Weems
Action: Prevailed by roll call vote.(14-0-1-0)
Voting Yes: Faehn, Feinstein, Juhnke, Lust, Noem, Novstrup (Al), Olson (Ryan), Peters,
Thompson, Turbiville, Van Etten, Weems, Wick, Dykstra
Excused: Bradford
MOTION:
PLACE HB 1049 ON CONSENT CALENDAR
Moved by: Faehn
Second by: Van Etten
Action: Prevailed by voice vote.
HB 1055: revise the time period for sellers to obtain an exemption certificate for
certain taxes.
Presented by: Jan Talley, SD Dept of Revenue
MOTION:
DO PASS HB 1055
Moved by: Olson (Ryan)
Second by: Weems
Action: Prevailed by roll call vote.(14-0-1-0)
Voting Yes: Faehn, Feinstein, Juhnke, Lust, Noem, Novstrup (Al), Olson (Ryan), Peters,
Thompson, Turbiville, Van Etten, Weems, Wick, Dykstra
Excused: Bradford
MOTION:
PLACE HB 1055 ON CONSENT CALENDAR
Moved by: Peters
Second by: Van Etten
Action: Prevailed by voice vote.
HB 1042: revise the definition of bundling for sales and use tax purposes.
Presented by: Jane Page, SD Dept. Of Revenue and Regulation
MOTION:
DO PASS HB 1042
Moved by: Peters
Second by: Olson (Ryan)
Action: Prevailed by roll call vote.(14-0-1-0)
Voting Yes: Faehn, Feinstein, Juhnke, Lust, Noem, Novstrup (Al), Olson (Ryan), Peters,
Thompson, Turbiville, Van Etten, Weems, Wick, Dykstra
Excused: Bradford
HB 1044: provide reciprocity for sales, use, or gross receipts tax paid on farm
equipment purchased in another state or political subdivision.
Presented by: Jan Talley, SD Dept of Revenue
MOTION:
AMEND HB 1044
Moved by: Olson (Ryan)
Second by: Weems
Action: Prevailed by voice vote.
MOTION:
DO PASS HB 1044 AS AMENDED
Moved by: Olson (Ryan)
Second by: Weems
Action: Prevailed by roll call vote.(14-0-1-0)
Voting Yes: Faehn, Feinstein, Juhnke, Lust, Noem, Novstrup (Al), Olson (Ryan), Peters,
Thompson, Turbiville, Van Etten, Weems, Wick, Dykstra
Excused: Bradford
HB 1045: revise certain provisions regarding the times for filing returns and
remitting taxes.
Presented by: Tim Weber, Dept of Revenue and Regulation
MOTION:
AMEND HB 1045
Moved by: Weems
Second by: Olson (Ryan)
Action: Prevailed by voice vote.
MOTION:
DO PASS HB 1045 AS AMENDED
Moved by: Peters
Second by: Weems
Action: Prevailed by roll call vote.(14-0-1-0)
Voting Yes: Faehn, Feinstein, Juhnke, Lust, Noem, Novstrup (Al), Olson (Ryan), Peters,
Thompson, Turbiville, Van Etten, Weems, Wick, Dykstra
Excused: Bradford
HB 1046: repeal the limitation period for filing certain tax refunds.
Presented by: Tim Weber, Dept of Revenue and Regulation
MOTION:
DO PASS HB 1046
Moved by: Turbiville
Second by: Weems
Action: Prevailed by roll call vote.(14-0-1-0)
Voting Yes: Faehn, Feinstein, Juhnke, Lust, Noem, Novstrup (Al), Olson (Ryan), Peters,
Thompson, Turbiville, Van Etten, Weems, Wick, Dykstra
Excused: Bradford
MOTION:
PLACE HB 1046 ON CONSENT CALENDAR
Moved by: Turbiville
Second by: Peters
Action: Prevailed by voice vote.
HB 1047: revise the taxation of bundled transactions involving telecommunications
services and related services.
Presented by: Jane Page, SD Dept. Of Revenue and Regulation
MOTION:
AMEND HB 1047
"
10-45-1.7.
In the case of a bundled transaction
of
that includes any of the following:
telecommunications services,
if
ancillary services, internet access, or audio or video programming
services and
the charges are attributable to
services
retail sales
that are taxable and
services
retail
sales
that are nontaxable, the portion of the price attributable to the nontaxable
services shall be
retail
sales is
subject to tax unless the provider can
reasonably
identify
by reasonable and verifiable
standards
such portion from its books and records kept in the regular course of business for other
purposes
, including non-tax purposes
.
".
Moved by: Olson (Ryan)
Second by: Turbiville
Action: Was not acted on.
MOTION:
SUBSTITUTE MOTION AMEND HB 1047
"
10-45-1.7.
In the case of a bundled transaction
of
that includes any of the following:
telecommunications services,
if
ancillary services, internet access, or audio or video programming
services and
the charges are attributable to
services
retail sales
that are taxable and
services
retail
sales
that are nontaxable, the portion of the price attributable to the nontaxable
services shall be
retail
sales is
subject to tax unless the provider can
reasonably
identify
by reasonable and verifiable
standards
such portion from its books and records kept in the regular course of business
for other
purposes
.
".
Moved by: Wick
Linda Daugaard
Second by: Weems
Action: Prevailed by voice vote.
MOTION:
DO PASS HB 1047 AS AMENDED
Moved by: Turbiville
Second by: Weems
Action: Prevailed by roll call vote.(14-0-1-0)
Voting Yes: Faehn, Feinstein, Juhnke, Lust, Noem, Novstrup (Al), Olson (Ryan), Peters,
Thompson, Turbiville, Van Etten, Weems, Wick, Dykstra
Excused: Bradford
HB 1080: revise the definition of gross receipts for sales tax purposes.
The Chair deferred HB 1080 until January 18, 2007.
MOTION:
ADJOURN
Moved by: Turbiville
Second by: Weems
Action: Prevailed by voice vote.
Committee Secretary
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