2008 Legislative Session _ 2008
1169jb
On the printed bill, delete everything after the enacting clause and insert:
"
Section 1. That
§
10-46A-5
be amended to read as follows:
10-46A-5.
If any person, except for a person making an isolated or occasional realty
improvement and who does not hold himself out as engaging in the business of making realty
improvements, makes a realty improvement without a realty improvement contract and subsequently
sells the property containing the realty improvement or the realty improvement at any time
subsequent to the commencement of the project and within four years of its completion, the gross
receipts from the sale of the realty improvement shall be subject to the excise tax imposed on the
gross receipts of contractors engaged in realty improvement contracts. In determining the gross
receipts from the sale of such realty improvements when land or land and improvements completed
four years prior to sale are included in the sale, land and such improvements shall be valued at cost
or fair market value, whichever is greater, and the portion of the gross receipts attributable to land
or land and improvements completed four years prior to sale shall be deducted from the sale price.
For purposes of this section, the phrase, isolated or occasional, means no more than two in any
calendar year.
"
Moved by: Peters
Second by: Juhnke
Action: Prevailed by voice vote.
MOTION:
DO PASS HB 1169 AS AMENDED
Moved by: Juhnke
Second by: Peters
Action: Prevailed by roll call vote. (15-0-0-0)
Voting Yes: Bradford, Faehn, Feinstein, Juhnke, Lust, Noem, Novstrup (Al), Olson (Ryan),
Peters, Thompson, Turbiville, Van Etten, Weems, Wick, Dykstra
MOTION:
AMEND TITLE OF HB 1169
On page 1, line 1, of the printed bill, delete everything after "to" and insert "clarify certain provisions
regarding the contractor's excise tax for isolated or occasional realty improvements.".
On page 1, delete lines 2 and 3.
Moved by: Turbiville
Second by: Weems
Action: Prevailed by voice vote.
HB 1181: revise certain provisions concerning information related to the assessment
of property that is to be provided by the director of equalization.
Presented by: Representative Kristi Noem
Proponents: Jeff Madison, Self
MOTION:
DO PASS HB 1181
Moved by: Olson (Ryan)
Second by: Van Etten
Action: Was not acted on.
MOTION:
SUBSTITUTE MOTION AMEND HB 1181
1181fa
1181fb
1181fc
On page 1, line 9, of the printed bill, after "
shall
" insert "
after the notice of assessment has been
mailed
".
Moved by: Feinstein
Second by: Thompson
Action: Failed by voice vote.
MOTION:
DO PASS HB 1181 AS AMENDED
Moved by: Turbiville
Second by: Van Etten
Action: Prevailed by roll call vote. (12-3-0-0)
Voting Yes: Bradford, Faehn, Feinstein, Juhnke, Noem, Olson (Ryan), Thompson, Turbiville, Van
Etten, Weems, Wick, Dykstra
Voting No: Lust, Novstrup (Al), Peters
HB 1182: revise certain provisions related to property tax assessments for elderly and
disabled persons.
Presented by: Representative Kristi Noem
Proponents: Eric Erickson, SD Association of County Officials
MOTION:
DO PASS HB 1182
Moved by: Turbiville
Second by: Weems
Action: Prevailed by roll call vote. (14-1-0-0)
Voting Yes: Bradford, Faehn, Feinstein, Juhnke, Noem, Novstrup (Al), Olson (Ryan), Peters,
Thompson, Turbiville, Van Etten, Weems, Wick, Dykstra
Voting No: Lust
HB 1010: provide for the revision of the definition of telecommunication services for
taxation purposes.
Prior testimony heard on January 15, 2008.
Presented by: Representative Deb Peters
MOTION:
AMEND HB 1010
1010fa
On page 2 of the printed bill, delete lines 6 to 9, inclusive, and insert:
"
For the purposes of this section, the term, telecommunication service, is the transmission of
signs, signals, writings, images, sounds, messages, data, or other information of any nature by wire,
radio, lightwaves, electromagnetic means.
".
On page 2, after line 9, insert:
"
Section 2. That chapter
10-45
be amended by adding thereto a NEW SECTION to read as
follows:
The term, telecommunications service, as used in this chapter means the electronic transmission,
conveyance, or routing of voice, data, audio, video, or any other information or signals to a point,
or between or among points. The term, telecommunications service, includes such transmission,
conveyance, or routing in which computer processing applications are used to act on the form, code,
or protocol of the content for purposes of transmission, conveyance, or routing without regard to
whether such service is referred to as voice over internet protocol services or is classified by the
Federal Communications Commission as enhanced or value added. Telecommunications service
does not include:
(1) Data processing and information services that allow data to be generated, acquired, stored,
processed, or retrieved and delivered by an electronic transmission to a purchaser where
such purchaser's primary purpose for the underlying transaction is the processed data or
information;
(2) Installation or maintenance of wiring or equipment on a customer's premises;
(3) Tangible personal property;
(4) Advertising, including directory advertising;
(5) Billing and collection services provided to third parties;
(6) Internet access service;
(7) Radio and television audio and video programming services, regardless of the medium,
including the furnishing of transmission, conveyance and routing of such services by the
programming service provider. Radio and television audio and video programming
services shall include but not be limited to cable service as defined in 47 USC 522(6), as
of June 1, 2007, and audio and video programming services delivered by commercial
mobile radio service providers, as defined in 47 CFR 20.3;
(8) Ancillary services; or
(9) Digital products delivered electronically, including but not limited to software, music,
video, reading materials, or ring tones.
The term, telecommunications service, includes the following services:
(1) "800 service," any telecommunications service that allows a caller to dial a toll-free
number without incurring a charge for the call;
(2) "900 service," an inbound toll telecommunications service purchased by a subscriber that
allows the subscriber's customers to call in to the subscriber's prerecorded announcement
or live service. A 900 service does not include the charge for the collection of services
provided by the seller of the telecommunications services to the subscriber or service or
product sold by the subscriber to the subscriber's customer;
(3) "Fixed wireless service," a telecommunications service that provides radio
communication between fixed points;
(4) "Mobile wireless service," a telecommunications service that is transmitted, conveyed, or
routed regardless of the technology used, where either the origination point or termination
point, or both, of the transmission, conveyance, or routing are not fixed;
(5) "Paging service," a telecommunications service that provides transmission of coded radio
signals for the purpose of activation specific pages. Such transmissions may include either
messages or sounds, or both;
(6) "Prepaid calling service," the right to access exclusively telecommunications services,
which must be paid for in advance and which enables the origination of calls using an
access number or authorization code, whether manually or electronically dialed, and that
is sold in predetermined units or dollars of which the number declines with use in a
known amount;
(7) "Prepaid wireless calling service," a telecommunications service that provides the right
to utilize mobile wireless service as well as other nontelecommunications services,
including the download of digital products delivered electronically, content and ancillary
services, which must be paid for in advance that is sold in predetermined units or dollars
of which the number declines with use in a known amount;
(8) "Private communication service," a telecommunications service that entitles the customer
to exclusive or priority use of a communications channel or group of channels between
or among termination points, regardless of the manner in which such channel or channels
are connected, and includes switching capacity, extension lines, stations, and any other
associated services that are provided in connection with the use of such channel or
channels; and
(9) "Value-added non-voice data service," a service that otherwise meets the definition of
telecommunications services in which computer processing applications are used to act
on the form, content, code, or protocol of the information or data primarily for a purpose
other than transmission, conveyance, or routing.
Section 3. That chapter
10-46
be amended by adding thereto a NEW SECTION to read as
follows:
The term, telecommunications service, as used in this chapter means the electronic transmission,
conveyance, or routing of voice, data, audio, video, or any other information or signals to a point,
or between or among points. The term, telecommunications service, includes such transmission,
conveyance, or routing in which computer processing applications are used to act on the form, code,
or protocol of the content for purposes of transmission, conveyance, or routing without regard to
whether such service is referred to as voice over internet protocol services or is classified by the
Federal Communications Commission as enhanced or value added. Telecommunications service
does not include:
(1) Data processing and information services that allow data to be generated, acquired, stored,
processed, or retrieved and delivered by an electronic transmission to a purchaser where
such purchaser's primary purpose for the underlying transaction is the processed data or
information;
(2) Installation or maintenance of wiring or equipment on a customer's premises;
(3) Tangible personal property;
(4) Advertising, including directory advertising;
(5) Billing and collection services provided to third parties;
(6) Internet access service;
(7) Radio and television audio and video programming services, regardless of the medium,
including the furnishing of transmission, conveyance and routing of such services by the
programming service provider. Radio and television audio and video programming
services shall include but not be limited to cable service as defined in 47 USC 522(6), as
of June 1, 2007, and audio and video programming services delivered by commercial
mobile radio service providers, as defined in 47 CFR 20.3;
(8) Ancillary services; or
(9) Digital products delivered electronically, including but not limited to software, music,
video, reading materials, or ring tones.
The term, telecommunications service, includes the following services:
(1) "800 service," any telecommunications service that allows a caller to dial a toll-free
number without incurring a charge for the call;
(2) "900 service," an inbound toll telecommunications service purchased by a subscriber that
allows the subscriber's customers to call in to the subscriber's prerecorded announcement
or live service. A 900 service does not include the charge for the collection of services
provided by the seller of the telecommunications services to the subscriber or service or
product sold by the subscriber to the subscriber's customer;
(3) "Fixed wireless service," a telecommunications service that provides radio
communication between fixed points;
(4) "Mobile wireless service," a telecommunications service that is transmitted, conveyed, or
routed regardless of the technology used, where either the origination point or termination
point, or both, of the transmission, conveyance, or routing are not fixed;
(5) "Paging service," a telecommunications service that provides transmission of coded radio
signals for the purpose of activation specific pages. Such transmissions may include either
messages or sounds, or both;
(6) "Prepaid calling service," the right to access exclusively telecommunications services,
which must be paid for in advance and which enables the origination of calls using an
access number or authorization code, whether manually or electronically dialed, and that
is sold in predetermined units or dollars of which the number declines with use in a
known amount;
(7) "Prepaid wireless calling service," a telecommunications service that provides the right
to utilize mobile wireless service as well as other nontelecommunications services,
including the download of digital products delivered electronically, content and ancillary
services, which must be paid for in advance that is sold in predetermined units or dollars
of which the number declines with use in a known amount;
(8) "Private communication service," a telecommunications service that entitles the customer
to exclusive or priority use of a communications channel or group of channels between
or among termination points, regardless of the manner in which such channel or channels
are connected, and includes switching capacity, extension lines, stations, and any other
associated services that are provided in connection with the use of such channel or
channels; and
(9) "Value-added non-voice data service," a service that otherwise meets the definition of
telecommunications services in which computer processing applications are used to act
on the form, content, code, or protocol of the information or data primarily for a purpose
other than transmission, conveyance, or routing.".
Moved by: Peters
Second by: Olson (Ryan)
Action: Prevailed by voice vote.
MOTION:
DO PASS HB 1010 AS AMENDED
Moved by: Peters
Second by: Faehn
Action: Prevailed by roll call vote. (15-0-0-0)
Voting Yes: Bradford, Faehn, Feinstein, Juhnke, Lust, Noem, Novstrup (Al), Olson (Ryan),
Peters, Thompson, Turbiville, Van Etten, Weems, Wick, Dykstra
MOTION:
AMEND TITLE OF HB 1010
On page 1, line 1, of the printed bill, delete everything after "to" and insert "define".
Moved by: Peters
Second by: Weems
Action: Prevailed by voice vote.
MOTION:
PLACE HB 1010 ON CONSENT CALENDAR
Moved by: Faehn
Second by: Peters
Action: Prevailed by voice vote.
MOTION:
ADJOURN
Moved by: Turbiville
Second by: Weems
Action: Prevailed by voice vote.
Linda Daugaard
____________________________
Committee SecretaryJoel D. Dykstra, Chair
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