72nd Legislative Session -- 1997
Committee: Senate Taxation
Saturday, February 15, 1997
P - Present
E - Excused
A - Absent
Roll Call
P
Brown (Arnold)
P
Daugaard
P
Flowers
P
Lange
P
Olson
P
Staggers
P
Thompson
P
Shoener, Vice-Chair
P
Paisley, Chair
OTHERS PRESENT: See Original Minutes
The meeting was called to order by Senator Keith Paisley, Chairman.
MOTION:
TO APPROVE THE MINUTES OF THE PREVIOUS MEETING.
Moved by:
Senator Shoener
Second by:
Senator Olson
Action:
Prevailed by voice vote.
SB 234:
to exempt transportation services, veterinarian services, and animal
specialty services from sales and use tax.
Opponents:
Sec. Gary Viken, Dept. Of Revenue
Presented by:
Sen. Staggers, prime sponsor
Comments by:
Scott Peterson, Dept. Of Revenue
MOTION:
DO PASS SB 234
Moved by:
Senator Staggers
Second by:
Senator Lange
Action:
Prevailed by roll call vote.
(5-4-0-0)
Voting yes:
Flowers, Lange, Olson, Staggers, Thompson
Voting no:
Brown (Arnold), Daugaard, Shoener, Paisley
SB 177:
to exempt transportation services, veterinarian services, animal speciality
services, gross receipts from certain auctions, and other certain items and services
from sales and use tax.
Opponents:
Sec. Gary Viken, Dept. Of Revenue
Presented by:
Sen. Kloucek, prime sponsosr
MOTION:
DO PASS SB 177
Moved by:
Senator Lange
Second by:
Senator Staggers
Action:
Failed by roll call vote.
(4-5-0-0)
Voting yes:
Flowers, Lange, Olson, Staggers
Voting no:
Brown (Arnold), Daugaard, Thompson, Shoener, Paisley
MOTION:
DEFER SB 177 UNTIL THE 41ST LEGISLATIVE DAY
Moved by:
Senator Shoener
Second by:
Senator Thompson
Action:
Prevailed by roll call vote.
(7-2-0-0)
Voting yes:
Brown (Arnold), Daugaard, Flowers, Olson, Thompson, Shoener, Paisley
Voting no:
Lange, Staggers
SB 230:
to provide for a refund of taxes attributed to the construction of new or
existing residential housing.
Proponents:
Tim Dougherty, SD Homebuilder's Assn.
Opponents:
Scott Peterson, Dept. Of Revenue
MOTION:
AMEND SB 230
f-230a
On page
1
,
line
6 of the printed bill
,
delete "
or existing
"
.
On page
1
,
line
6
,
after "
new
"
insert "
single-family
"
.
On page
1
,
line
6
,
delete "
or realty improvement
"
and insert "
consisting of not more than one
family unit
"
.
On page 1, line 7, delete "or addition to existing residential housing".
On page
1
,
line
9
,
delete "
or addition to existing
"
.
On page
2
,
line
1
,
delete "
the construction of new or
"
and insert "
a project. The total project cost
may not exceed one hundred thousand dollars.
"
On page
2
,
delete line
2
.
On page
2
,
line
3
,
delete "
1997
"
and insert "
1998
"
.
Moved by:
Senator Shoener
Second by:
Senator Olson
Action:
Prevailed by voice vote.
MOTION:
DO PASS SB 230 AS AMENDED
Moved by:
Senator Olson
Second by:
Senator Lange
Action:
Was not acted on.
MOTION:
SUBSTITUTE MOTION TO TABLE SB 230
Moved by:
Senator Daugaard
Second by:
Senator Brown (Arnold)
Action:
Failed by roll call vote.
(2-6-1-0)
Voting yes:
Brown (Arnold), Daugaard
Voting no:
Flowers, Lange, Olson, Staggers, Shoener, Paisley
Excused:
Thompson
MOTION:
DO PASS SB 230 AS AMENDED
Moved by:
Senator Olson
Second by:
Senator Lange
Action:
Prevailed by roll call vote.
(6-3-0-0)
Voting yes:
Flowers, Lange, Olson, Staggers, Thompson, Shoener
Voting no:
Brown (Arnold), Daugaard, Paisley
MOTION:
TO AMEND TITLE OF SB 230
f-230t
On page
1
,
line
1 of the printed bill
,
after "
of
"
insert "
certain
"
.
On page
1
,
line
2
,
delete "
or existing
"
.
Moved by:
Senator Olson
Second by:
Senator Thompson
Action:
Prevailed by voice vote.
SB 188:
to revise the property exempt from attachment or mesne process, sale on
execution, and any other final process issued by any court.
Proponents:
Ron Olinger, self
Opponents:
Tom Adam, SD Banker's Assn.
MOTION:
AMEND SB 188
f-188b
On page
1 of the printed bill
,
delete lines
6
to
10
, inclusive
,
and insert:
"
The Legislature of the State of South Dakota hereby declares that this Act is for the purpose of
absolutely exempting certain retirement benefits in a reasonable amount from all process, levy, or
sale pursuant to the South Dakota Constitution, Article XXI,
§
4. The Legislature hereby finds this
Act is necessary to insure that a debtor enjoys the comforts and necessities of life during retirement
years.
"
On page
1
,
delete lines
13
to
16
, inclusive
,
and insert:
"
Any person shall have the right to select and designate two hundred fifty thousand dollars and the
income and distributions therefrom of any employee benefit plan as exempt from execution,
attachment, garnishment, seizure, or taking by any legal process. The exemption provided in this
section is in addition to any other exemptions provided by federal law.
"
On page
2
,
delete lines
1
to
5
, inclusive
.
On page
2
,
after line
14
,
insert:
"
Section 4. In the event that any court of South Dakota finds the exemption provided in section
2 of this Act is excessive, the court is hereby directed to determine the amount of the exemption
permissible under the South Dakota Constitution, Article XXI,
§
4.
"
Moved by:
Senator Brown (Arnold)
Second by:
Senator Olson
Action:
Prevailed by voice vote.
MOTION:
AMEND SB 188
f-188c
On page 2, line 9 of the printed bill, delete "101" and insert "1001".
Moved by:
Senator Olson
Second by:
Senator Brown (Arnold)
Action:
Prevailed by voice vote.
MOTION:
AMEND SB 188
f-188d
On line 1 of the previously adopted amendment to SB 188, on the paragraph beginning with
"Any", after "designate" insert "a total of".
On line 2, delete "of any employee benefit plan" and insert "from the employee's benefit plans"
Moved by:
Senator Flowers
Second by:
Senator Olson
Action:
Prevailed by voice vote.
MOTION:
DO PASS SB 188 AS AMENDED
Moved by:
Senator Olson
Second by:
Senator Brown (Arnold)
Action:
Prevailed by roll call vote.
(8-1-0-0)
Voting yes:
Brown (Arnold), Daugaard, Flowers, Lange, Olson, Thompson, Shoener, Paisley
Voting no:
Staggers
MOTION:
ADJOURN
Moved by:
Senator Lange
Second by:
Senator Thompson
Action:
Prevailed by voice vote.
Gayle Schekel
_________________________________
Committee Secretary
Keith Paisley, Chair
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