84th Legislative Session _ 2009

Committee: House Taxation
Tuesday, February 17, 2009

                                            P - Present
                                            E - Excused
                                            A - Absent

Roll Call
P    Cutler
P    Feickert
P    Gibson
P    Greenfield
P    Hunhoff (Bernie)
P    Juhnke
E    Kirkeby
P    Kirschman
P    Lange
P    Lederman
P    Noem, Vice-Chair
P    Russell
P    Solum
P    Thompson
P    Olson (Ryan), Chair

OTHERS PRESENT: See Original Minutes

The meeting was called to order by Representative Ryan Olson, Chair.

MOTION:     TO APPROVE THE MINUTES OF THURSDAY, FEBRUARY 12, 2009.

Moved by:    Gibson
Second by:    Cutler
Action:    Prevailed by voice vote.

        
HB 1276: revise certain provisions regarding the application for tax refunds for the construction of certain agricultural processing and new business facilities.

Presented by:    Representative Val Rausch


Proponents:    Brett Koenecke, Iberdrola Renewables
        Tim Seck, Iberdrola Renewables
        Arne Brown, Brookings Economic Development Corporation
Opponents:    Jan Talley, Department of Revenue and Regulation

MOTION:     AMEND HB 1276

1276fb

     On page 1, line 9, of the printed bill, after " any " insert " person that has a ".

     On page 1, line 11, delete " shall " and insert " , but did not apply for a permit before January 1, 2009, may ".

     On page 1, line 11, after " 2009 " insert " , if the person agrees to the conditions established in section 2 of this Act ".

     On page 2, after line 1, insert:

"
     Section 2. That chapter 10-45B be amended by adding thereto a NEW SECTION to read as follows:

    
     The person agrees to only receive seventy-five percent of the total refund or credit for the sales and use tax and contractors' excise tax that the person would otherwise qualify to receive pursuant to this chapter.

     Notwithstanding the provisions of §  10-45B-8, the secretary shall determine and pay five percent of the amount of the tax refund within ninety days of receipt of the return to the claimant in accordance with §§ 10-59-22 and 10-59-23, and ninety-five percent shall be withheld by the department until July 1, 2011. No interest shall be paid on the refund amount.".


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

MOTION:     DO PASS HB 1276 AS AMENDED

Moved by:    Noem
Second by:    Thompson
Action:    Prevailed by roll call vote. (11-2-2-0)

Voting Yes:    Gibson, Greenfield, Hunhoff (Bernie), Kirschman, Lange, Lederman, Noem, Russell, Solum, Thompson, Olson (Ryan)

Voting No:    Feickert, Juhnke

Excused:    Cutler, Kirkeby

        
HB 1009: require certain tax refund claims for construction projects and certain documents and records in support of tax refund claims for construction projects to be filed within certain time periods.

Presented by:    Jan Talley, Department of Revenue and Regulation

MOTION:     AMEND HB 1009

1009fa

     On page 1, line 9, of the printed bill, delete " thirty days a " and insert " thirty ninety days".

     On page 1, line 10, delete " reasonable time ".


Moved by:    Noem
Second by:    Juhnke
Action:    Prevailed by voice vote.

MOTION:     DO PASS HB 1009 AS AMENDED

Moved by:    Greenfield
Second by:    Gibson
Action:    Prevailed by roll call vote. (13-0-2-0)

Voting Yes:    Feickert, Gibson, Greenfield, Hunhoff (Bernie), Juhnke, Kirschman, Lange, Lederman, Noem, Russell, Solum, Thompson, Olson (Ryan)

Excused:    Cutler, Kirkeby

        
HB 1256: provide for a temporary increase in the sales and use tax and to declare an emergency.

Presented by:    Representative Thomas Brunner
Proponents:    Dianna Miller, Large School Group
        Jim Hutmacher, Mid Size Schools
        Michele Brich, Inkeepers Association
Opponents:    Shawn Lyons, Retailers Association
        Cathy Brechtelsbauer, Bread for the World
        Leona Wieland, Pax Christi

MOTION:     AMEND HB 1256

1256fa

     On the printed bill, delete everything after the enacting clause.


Moved by:    Greenfield
Second by:    Noem
Action:    Was not acted on.

MOTION:     SUBSTITUTE MOTION DEFER HB 1256 TO THE 41ST LEGISLATIVE DAY

Moved by:    Hunhoff (Bernie)
Second by:    Gibson
Action:    Prevailed by roll call vote. (9-5-1-0)

Voting Yes:    Feickert, Gibson, Hunhoff (Bernie), Kirschman, Lange, Lederman, Noem, Russell, Thompson

Voting No:    Cutler, Greenfield, Juhnke, Solum, Olson (Ryan)

Excused:    Kirkeby

        THE CHAIR DEFERRED HB 1266 UNTIL THURSDAY, FEBRUARY 19, 2009.

        
HB 1072: repeal certain exemptions from the sales tax and the use tax and to repeal certain provisions concerning the delayed remittance of sales and use taxes for certain businesses.

Presented by:    Jan Talley, Department of Revenue and Regulation
Opponents:    Bob O'Connell, Sioux Falls Area Chamber of Commerce
        Rock Nelson, Sioux Falls Area Chamber of Commerce
        Bruce Viau, Self, Yankton (via telephone)
        Bill Retterath, Self, Brookings (via telephone)
        Julie Johnson, Aberdeen Visitor Bureau, Absolutely Aberdeen
        Deb Mortenson, Associated General Contractors of SD, Incorporated.
        David Bordewyk, Newspaper Association
        Laurie Schultz, Design Professional Corporation

MOTION:     AMEND HB 1072

1072fb

     On page 1 of the printed bill, delete lines 5 to 9, inclusive.


Moved by:    Noem
Second by:    Cutler
Action:    Prevailed by voice vote.

MOTION:     AMEND HB 1072

1072fa

     On page 1 of the printed bill, delete lines 10 to 15, inclusive.

     On page 2, delete line 1.


Moved by:    Noem
Second by:    Cutler
Action:    Prevailed by voice vote.

MOTION:     AMEND HB 1072

1072fc

     On page 2 of the printed bill, delete lines 2 to 9, inclusive.

     On page 5, delete lines 9 to 16, inclusive.


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

MOTION:     AMEND HB 1072

1072fd

     On page 2 of the printed bill, delete lines 10 to 17, inclusive.


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

MOTION:     DO PASS HB 1072 AS AMENDED

Moved by:    Noem
Second by:    Cutler
Action:    Failed by roll call vote. (5-8-2-0)

Voting Yes:    Cutler, Lederman, Noem, Solum, Olson (Ryan)

Voting No:    Feickert, Gibson, Greenfield, Hunhoff (Bernie), Kirschman, Lange, Russell, Thompson

Excused:    Juhnke, Kirkeby

        THE CHAIR DEFERRED ACTION ON HB 1072 UNTIL THURSDAY, FEBRUARY 19, 2009.

        
HB 1073: repeal certain sales and use tax exemptions and to revise certain sales and use tax exemptions.

Presented by:    Jan Talley, Department of Revenue and Regulation
Opponents:    Julie Johnson, Aberdeen Development Corporation, Aberdeen Visitor Bureau
        
        THE CHAIR DEFERRED ACTION ON HB 1073 UNTIL THURSDAY, FEBRUARY 19, 2009.

MOTION:     ADJOURN

Moved by:    Noem
Second by:    Cutler
Action:    Prevailed by voice vote.



Linda Daugaard

____________________________

Committee Secretary
Ryan P. Olson, Chair