87th Legislative Session _ 2012

Committee: Senate Taxation
Monday, January 30, 2012

                                            P - Present
                                            E - Excused
                                            A - Absent

Roll Call
P    Fryslie
P    Hundstad
P    Maher
P    Nelson (Tom)
P    Nygaard
P    Lederman, Vice-Chair
P    Hansen (Tom), Chair

OTHERS PRESENT: See Original Minutes

The meeting was called to order by chair, Senator Tom Hansen.

MOTION:    TO APPROVE THE MINUTES OF WEDNESDAY, JANUARY 25TH

Moved by:    Lederman
Second by:    Nygaard
Action:    Prevailed by voice vote.

        SB 73: repeal the provisions regarding the assessment of real property located in a floodplain.

Presented by:    Senator Elizabeth Kraus (Handout #1)
Proponents:    Senator Al Novstrup

MOTION:    DO PASS SB 73

Moved by:    Lederman
Second by:    Hundstad
Action:    Prevailed by roll call vote. (7-0-0-0)


Voting Yes:    Fryslie, Hundstad, Maher, Nelson (Tom), Nygaard, Lederman, Hansen (Tom)

MOTION:    PLACE SB 73 ON CONSENT CALENDAR

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

        SB 91: allow shareholders or officers of South Dakota corporations or subchapter S corporations to represent the corporation in property tax appeals at the Office of Hearing Examiners.

Presented by:    Senator Al Novstrup

MOTION:    AMEND SB 91

91fa

    On page 1, line 6, of the printed bill, after "shareholder" delete "of" and insert "or officer of a South Dakota corporation or".

    On page 1, line 8, before "subchapter" insert "South Dakota corporation or".


Moved by:    Nygaard
Second by:    Hundstad
Action:    Prevailed by voice vote.

MOTION:    DO PASS SB 91 AS AMENDED

Moved by:    Nygaard
Second by:    Lederman
Action:    Prevailed by roll call vote. (7-0-0-0)

Voting Yes:    Fryslie, Hundstad, Maher, Nelson (Tom), Nygaard, Lederman, Hansen (Tom)

MOTION:    AMEND TITLE OF SB 91

91fta

    On page 1, line 1, of the printed bill, delete "of" and insert "or officers of South Dakota corporations or".
    
Moved by:    Nygaard
Second by:    Lederman
Action:    Prevailed by voice vote.

MOTION:    PLACE SB 91 ON CONSENT CALENDAR

Moved by:    Lederman
Second by:    Maher
Action:    Prevailed by voice vote.

        SB 92: exempt certain funeral services and expenses from sales and use tax.

Presented by:    Senator Al Novstrup (Handout: #2)
Opponents:    Jane Page, Department of Revenue
        Jim Terwilliger, Bureau of Finance and Management

MOTION:    REFER SB 92 TO APPROPRIATIONS

Moved by:    Lederman
Second by:    Fryslie
Action:    Was not acted on.

MOTION:    SUBSTITUTE MOTION DEFER SB 92 TO THE 41ST LEGISLATIVE DAY

Moved by:    Nygaard
Second by:    Lederman
Action:    Failed by roll call vote. (2-5-0-0)

Voting Yes:    Fryslie, Nygaard

Voting No:    Hundstad, Maher, Nelson (Tom), Lederman, Hansen (Tom)

THE MOTION TO REFER SB 92 TO APPROPRIATIONS

Moved by:    Lederman
Second by:    Fryslie
Action:    PREVAILED BY ROLL CALL VOTE. (6-1-0-0)

Voting Yes:    Fryslie, Maher, Nelson (Tom), Nygaard, Lederman, Hansen (Tom)

Voting No:    Hundstad

        SB 123: revise how the taxes are applied to rural electric companies.

Presented by:    Senator Larry Rhoden
Proponents:    Ed Anderson, SD Rural Electric Association (Handout: #3)
        Darla Pollman-Rogers, SD Rural Electric Association
        Brad Schardin, South Dakota Rural Electric Association
        Mary Duvall, SD Farm Bureau
        Chris Studer, South Dakota Farmers Union
        Brenda Forman, SD Association of Cooperatives
Opponents:    Dianna Miller, Large School Group
        Mitch Richter, SD United Schools Assn.
        Wade Pogany, Associated School Boards of SD

MOTION:    DO PASS SB 123

Moved by:    Nygaard
Second by:    Lederman
Action:    Prevailed by roll call vote. (6-1-0-0)

Voting Yes:    Fryslie, Maher, Nelson (Tom), Nygaard, Lederman, Hansen (Tom)

Voting No:    Hundstad

MOTION:    ADJOURN

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

Lois Henry

____________________________

Committee Secretary
Tom Hansen, Chair


../01301000.STA
Page 1