P - Present
Roll Call
OTHERS PRESENT: See Original Minutes
The meeting was called to order by Chair, Senator Tom Hansen.
MOTION:
TO APPROVE THE MINUTES OF FRIDAY, JANUARY 30TH, 2009
Opponents: Chuck Schroyer, SD YMCA of the U.S.A. Alliance
E - Excused
A - Absent
E Adelstein
P Fryslie, Vice-Chair
E Howie
P Jerstad
P Maher
P Merchant
P Nelson
P Peterson
P Hansen (Tom), Chair
Moved by: Merchant
Second by: Nelson
Action: Prevailed by voice vote.
SB 43: repeal the sales and use tax exemptions for certain amateur sports officials
and rodeo services.
See previous testimony on Wednesday, January 28, 2009
Michael Held, SD Farm Bureau
Johnny Kerstiens, SD Farmers Union
Ron Boyd, SD Department of American Legion, Watertown, SD
Gary Knudson, SD Veterans of Foreign Wars
Joe Kraljic, Brotherhood of Maintenance of Way
COMMENTS: Paul Kinsman, Secretary of the Department of Revenue and Regulation
MOTION:
AMEND SB 43
"
Section 4.
That
§
10-45-13.1
be amended to read as follows:
10-45-13.1.
Membership organizations, major group 86,
except industry numbers 8611, 8621,
8631, 8641, and 8699,
as enumerated in the Standard Industrial Classification Manual, 1987, as
prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the
President, are exempt from the tax imposed by this chapter on receipts from sales of services by them
and their membership fees. This exemption does not apply to the tax imposed upon the gross receipts
of sales of tangible personal property or any product transferred electronically by such organizations.
This section does not exempt the gross receipts of a retailer which are the result of sales to
organizations in major group 86 or exempt such organizations from payment of use tax on goods and
services used in the conduct of their activities.
".
Lois Henry