87th Legislative Session _ 2012

Committee: House Taxation
Tuesday, January 31, 2012

                                            P - Present
                                            E - Excused
                                            A - Absent

Roll Call
P    Conzet
P    Feickert
P    Feinstein
P    Hunhoff (Bernie)
P    Kirkeby
P    Kirschman
P    Liss
P    Moser
P    Perry
P    Rozum
P    Russell
P    Solum
P    Wick
P    Greenfield, Vice-Chair
P    Willadsen, Chair

OTHERS PRESENT: See Original Minutes

The meeting was called to order by Chairman, Mark Willadsen.

MOTION:    TO APPROVE THE MINUTES OF THURSDAY, JANUARY 26, 2012

Moved by:    Solum
Second by:    Greenfield
Action:    Prevailed by voice vote.

        HB 1029: authorize the publication of the names of certain delinquent taxpayers.

Presented by:    Jan Talley, Department of Revenue


MOTION:    AMEND HB 1029

1029fb

    On page 1 of the printed bill, delete lines 6 to 15, inclusive, and insert:

"

    The secretary of revenue may prepare a list of at least one hundred delinquent persons who owe the largest amount of tax for chapters 10-45, 10-45D, 10-46, 10-46E, 10-46A, 10-46B, 10-52, 10-52A, 10-58, and 10-33A and § 32-5B-20, and that are delinquent in the payment of tax for chapters 10-45, 10-45D, 10-46, 10-46E, 10-46A, 10-46B, 10-52, 10-52A, 10-58, and 10-33A and § 32-5B-20 to the department, if a lien has been filed against the person. The list shall include at least the top one hundred persons with total delinquent final liabilities for tax in chapters 10-45, 10-45D, 10-46, 10-46E, 10-46A, 10-46B, 10-52, 10-52A, 10-58, and 10-33A and § 32-5B-20, including penalties and interest. The list shall contain the person's name; the business name, if any; address; and the amount of total tax, penalties and interest outstanding of each delinquent person.

    Section 2. That chapter 10-59 be amended by adding thereto a NEW SECTION to read as follows:

    At least ninety days before the disclosure of the name of a delinquent person prescribed in section 1 of this Act, the secretary of revenue shall mail a written notice to the delinquent person at that person's last known address informing the person that the failure to resolve the tax delinquency could result in the person's name being included in a list of delinquent persons that is published on the internet on a web site maintained by the department pursuant to this Act. If the delinquent tax has not been paid within ninety days after the notice was mailed, and the person has not, since the mailing of the notice, either paid the delinquent tax or entered into a written agreement with the department for payment of the delinquency or corrected a default in an existing agreement to the satisfaction of the secretary, the secretary may disclose the tax delinquency in the list of delinquent persons.".

    On page 2, delete lines 1 to 12, inclusive.

    On page 2, line 15, after "disclosure" insert "described in section 1 of this Act".

    On page 3, delete lines 3 and 4, and insert "The name of a person on the list described in section 1 of this Act shall be removed within ten days after the delinquent debt payment has been processed by the department.".


Moved by:    Greenfield
Second by:    Wick
Action:    Prevailed by voice vote.

MOTION:    DO PASS HB 1029 AS AMENDED

Moved by:    Greenfield
Second by:    Moser
Action:    Prevailed by roll call vote. (13-1-1-0)

Voting Yes:    Conzet, Feickert, Feinstein, Hunhoff (Bernie), Kirschman, Moser, Perry, Rozum, Russell, Solum, Wick, Greenfield, Willadsen

Voting No:    Liss

Excused:    Kirkeby

        HB 1116: exempt bedding used for agricultural purposes from sales and use taxes.

Presented by:    Representative Dennis Feickert
Proponents:    Michael Held, SD Farm Bureau
        Marv Post, Self, Volga (Dairy Farmer)
        Ann Tornberg, Self, Beresford
        Brenda Forman, SD Dairy Production
        Lorin Pankratz, SD Soybean Association
        Chris Studer, South Dakota Farmers Union
Opponents:    Jan Talley, Department of Revenue

MOTION:    AMEND HB 1116

1116fa

    On page 1, line 13, of the printed bill, after "." insert "The term, bedding, only includes straw, corn stover, and bean straw.".

    On page 2, line 9, after "." insert "The term, bedding, only includes straw, corn stover, and bean straw.".


Moved by:    Feickert
Second by:    Feinstein
Action:    Prevailed by voice vote.

MOTION:    DO PASS HB 1116 AS AMENDED

Moved by:    Hunhoff (Bernie)
Second by:    Feinstein
Action:    Prevailed by roll call vote. (11-4-0-0)

Voting Yes:    Feickert, Feinstein, Hunhoff (Bernie), Kirschman, Liss, Moser, Rozum, Russell, Solum, Wick, Greenfield

Voting No:    Conzet, Kirkeby, Perry, Willadsen

        HB 1197: exempt air ambulance services from sales and use taxes.

Presented by:    Representative Tona Rozum (Handouts: #1)
Opponents:    Jane Page, Department of Revenue

MOTION:    DO PASS HB 1197

Moved by:    Moser
Second by:    Solum
Action:    Prevailed by roll call vote. (11-4-0-0)

Voting Yes:    Feickert, Feinstein, Hunhoff (Bernie), Kirkeby, Liss, Moser, Rozum, Russell, Solum, Wick, Greenfield

Voting No:    Conzet, Kirschman, Perry, Willadsen

        HB 1105: increase the energy minerals severance tax and to deposit the additional revenue in the education enhancement trust fund.

Presented by:    Representative Spencer Hawley (Handouts: #2 and #3)
Opponents:    Steve Willard, American Petroleum Institute
        Jarrod Johnson, Office of School and Public Lands
        Nathan Sanderson, Office of the Governor

MOTION:    DO PASS HB 1105

Moved by:    Hunhoff (Bernie)
Second by:    Feinstein
Action:    Was not acted on.

MOTION:    SUBSTITUTE MOTION DEFER HB 1105 TO THE 41ST LEGISLATIVE DAY

Moved by:    Russell
Second by:    Liss
Action:    Prevailed by roll call vote. (9-6-0-0)

Voting Yes:    Conzet, Kirkeby, Liss, Moser, Russell, Solum, Wick, Greenfield, Willadsen

Voting No:    Feickert, Feinstein, Hunhoff (Bernie), Kirschman, Perry, Rozum

MOTION:    ADJOURN

Moved by:    Feickert
Second by:    Conzet
Action:    Prevailed by voice vote.

Bonnie Fischer

____________________________

Committee Secretary
Mark K. Willadsen, Chair


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