88^th Legislative Session _ 2013

Committee: Senate Taxation

                                            P - Present
                                            E - Excused
                                            A - Absent

Roll Call
P    Ewing
P    Kirkeby
P    Omdahl
P    Otten (Ernie)
P    Welke
P    Monroe, Vice-Chair
P    Maher, Chair

OTHERS PRESENT: See Original Minutes

The meeting was called to order by Chair, Senator Maher.

MOTION:    TO APPROVE THE MINUTES OF WEDNESDAY, FEBRUARY 6^TH.

Moved by:    Ewing
Second by:    Welke
Action:    Prevailed by voice vote.

MOTION:    TO TAKE UP HB1090, SB175 AND SB199 FOR IMMEDIATE CONSIDERATION PURSUANT TO JOINT RULE 7-1.5. (DUE TO THE CANCELLATION OF 2/11/13 LEGISLATIVE DAY.

Moved by:    Otten (Ernie)
Second by:    Omdahl
Action:    Prevailed by roll call vote. (6-0-1-0)

Voting Yes:    Ewing, Omdahl, Otten (Ernie), Welke, Monroe, Maher

Excused:    Kirkeby

---

        HB 1090: exempt certain amateur sports coaches from sales tax.

Presented by:    Representative Tona Rozum (Handout: #1)
Proponents:    Representative Brock Greenfield and Self
Opponents:    Doug Schinkel, Department of Revenue

MOTION:    DEFER HB 1090 TO THE 41^ST LEGISLATIVE DAY

Moved by:    Omdahl
Second by:    Ewing
Action:    Prevailed by roll call vote. (4-3-0-0)

Voting Yes:    Ewing, Omdahl, Otten (Ernie), Monroe

Voting No:    Kirkeby, Welke, Maher

        SB 175: exempt trucking of used tires and tire casings from sales and use taxes.

Presented by:    Senator Dan Lederman
Proponents:    Dave Prochello ,Self, Dakota Dunes (Handout: #2)
Opponents:    Doug Schinkel, Department of Revenue

MOTION:    DEFER SB 175 UNTIL FRIDAY, FEBRUARY 15^TH.

Moved by:    Monroe
Second by:    Ewing
Action:    Prevailed by voice vote.

        SB 199: exempt all property used for educational purposes from taxation.

Presented by:    Senator Mark Kirkeby
Proponents:    Randy Stainbrook, International Brotherhood of Electrical Workers Local 1250
        Darwin Jones, Self, Rapid City
        Kory Rawstern, International Brotherhood of Electrical Workers Local 1250
        Aaron Christensen, Self, Sioux Falls
        Mark Anderson, State Federation of Labor AFL-CIO, SD (Handout #3)

MOTION:    AMEND SB 199

199oa

    On the printed bill, delete everything after the enacting clause and insert:

---

    "    Section 1. That chapter 10-4 be amended by adding thereto a NEW SECTION to read as follows:

    
All property or any portion thereof owned by a labor union and used exclusively for an educational purpose is exempt from taxation. To receive the exemption, a labor union shall be recognized as an exempt organization under section 501(c)(5) of the United States Internal Revenue Code, as amended and in effect on January 1, 2013. For purposes of this section, educational purpose, means apprenticeship or training programs that have been accredited or approved by the Bureau of Apprenticeship and Training within the United States Department of Labor. However, if any such property consists of improved or unimproved property located within a municipality not occupied or directly used in carrying out the primary objective of the labor union owning the same, the property shall be taxed the same as other property of the same class is taxed. However, if any such property consists of agricultural land, the property shall be taxed the same as other property of the same class is taxed."

Moved by:    Otten (Ernie)
Second by:    Welke
Action:    Prevailed by voice vote.

MOTION:    DO PASS SB 199 AS AMENDED

Moved by:    Welke
Second by:    Ewing
Action:    Prevailed by roll call vote. (7-0-0-0)

Voting Yes:    Ewing, Kirkeby, Omdahl, Otten (Ernie), Welke, Monroe, Maher

MOTION:    AMEND TITLE OF SB 199

199ota

    On page 1, line 1, of the printed bill, delete "all" and insert "certain".

Moved by:    Kirkeby
Second by:    Monroe
Action:    Prevailed by voice vote.

MOTION:    PLACE SB 199 ON CONSENT CALENDAR

---

Moved by:    Ewing
Second by:    Omdahl
Action:    Prevailed by voice vote.

MOTION:    ADJOURN

Moved by:    Ewing
Second by:    Welke
Action:    Prevailed by voice vote

Lois Henry

Committee Secretary

---

../02131000.STA