Committee: House State Affairs
MOTION:
TO APPROVE THE MINUTES OF MONDAY, FEBRUARY 8, 7:00 PM.
Moved by:
Representative Koskan
Second by:
Representative Fischer-Clemens
Action:
Prevailed by voice vote.
HB 1299:
revise certain provisions regarding the practices of physician assistants,
certified registered nurse anesthetists, nurse practitioners, and nurse midwives.
Proponents:
Diana VanderWoude, Executive Secretary, SD Board of Nursing
Roberta Olson, lobbyist, SD Nurses Association
Brenda Anderson, Nurse Practitioners of SD
Steve Williams, SD Academy of Physicians, Sturgis
Dave Hewett, lobbyist, SD Association of Healthcare Organizations
Mike Smith, self, SD Association of Nurse Anesthesists
Bob Johnson, lobbyist, American Medical Association
"
Section 6. That
§
10-45-2
be amended to read as follows:
10-45-2.
There is hereby imposed a tax upon the privilege of engaging in business as a retailer,
a tax of four
and one-half
percent upon the gross receipts of all sales of tangible personal property
consisting of goods, wares, or merchandise, except as taxed by
§
10-45-3 and except as otherwise
provided in this chapter, sold at retail in the State of South Dakota to consumers or users.
Section 7. That
§
10-45-3
be amended to read as follows:
10-45-3. There is hereby imposed a tax of three and one-half percent on the gross receipts from the sale or resale of farm machinery and attachment units other than replacement parts; or irrigation
equipment used exclusively for agricultural purposes by licensed South Dakota retailers; provided,
however, that whenever any trade-in or exchange of used farm machinery is involved in the
transaction, the tax shall only be due and collected on the cash difference.
Section 8. That
§
10-45-5
be amended to read as follows:
10-45-5.
There is imposed a tax at the rate of three
and one-half
percent upon the gross receipts
of any person from engaging in the business of leasing farm machinery or irrigation equipment used
for agricultural purposes and four
and one-half
percent upon the gross receipts of any person from
engaging or continuing in any of the following businesses or services in this state: abstracters;
accountants; architects; barbers; beauty shops; bill collection services; blacksmith shops; car
washing; dry cleaning; dyeing; exterminators; garage and service stations; garment alteration;
cleaning and pressing; janitorial services and supplies; specialty cleaners; laundry; linen and towel
supply; membership or entrance fees for the use of a facility or for the right to purchase tangible
personal property or services; photography; photo developing and enlarging; tire recapping; welding
and all repair services; cable television; and rentals of tangible personal property except leases of
tangible personal property between one telephone company and another telephone company, motor
vehicles as defined by
§
32-5-1 leased under a single contract for more than twenty-eight days and
mobile homes provided, however, that the specific enumeration of businesses and professions made
in this section does not, in any way, limit the scope and effect of
§
10-45-4.
Section 9. That
§
10-45-5.3
be amended to read as follows:
10-45-5.3.
There is imposed, at the rate of three
and one-half
percent, an excise tax on the gross
receipts of any person engaging in oil and gas field services (group no. 138) 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.
Section 10. That
§
10-45-6
be amended to read as follows:
10-45-6.
There is hereby imposed a tax of four
and one-half
percent upon the gross receipts from
sales, furnishing, or service of gas, electricity, and water, including the gross receipts from such sales
by any municipal corporation furnishing gas, and electricity, to the public in its proprietary capacity,
except as otherwise provided in this chapter, when sold at retail in the State of South Dakota to
consumers or users.
Section 11. That
§
10-45-6.1
be amended to read as follows:
10-45-6.1. There is hereby imposed on amounts paid for local telephone services, toll telephone services, and teletypewriter services, a tax of four and one-half percent of the amount so paid. The taxes imposed by this section shall be paid by the person paying for the services. If a bill is rendered the taxpayer for local telephone service or toll telephone service, the amount on which the tax with respect to such services shall be based shall be the sum of all charges for such services included in the bill; except that if a person who renders the bill groups individual items for purposes of rendering the bill and computing the tax, then the amount on which the tax for each such group shall be based shall be the sum of all items within that group, and the tax on the remaining items not included in
any such group shall be based on the charge for each item separately. If the tax imposed by this
section with respect to toll telephone service is paid by inserting coins in coin operated telephones,
the tax shall be computed to the nearest multiple of five cents, except that, where the tax is midway
between multiples of five cents, the next higher multiple shall apply. The tax so paid shall be
remitted at the same time as the sales tax imposed by this chapter.
Section 12. That
§
10-45-8
be amended to read as follows:
10-45-8.
There is imposed a tax of four
and one-half
percent upon the gross receipts from all
sales of tickets or admissions to places of amusement and athletic events, except as otherwise
provided in this chapter.
Section 13. That
§
10-45-70
be amended to read as follows:
10-45-70.
There is imposed a tax of four
and one-half
percent on the gross receipts from the
transportation of tangible personal property. The tax imposed by this section shall apply to any
transportation of tangible personal property if both the origin and destination of the tangible personal
property are within this state.
Section 14. That
§
10-45-71
be amended to read as follows:
10-45-71.
There is imposed a tax of four
and one-half
percent on the gross receipts from the
transportation of passengers. The tax imposed by this section shall apply to any transportation of
passengers if the passenger boards and exits the mode of transportation within this state.
Section 15. That
§
10-46-2.1
be amended to read as follows:
10-46-2.1.
For the privilege of using services in South Dakota, except those types of services
exempted by
§
10-46-17.3, there is imposed on the person using the service an excise tax equal to
four
and one-half
percent of the value of the services at the time they are rendered. However, this
tax may not be imposed on any service rendered by a related corporation as defined in subdivision
10-43-1(11) for use by a financial institution as defined in subdivision 10-43-1(4) or on any service
rendered by a financial institution as defined in subdivision 10-43-1(4) for use by a related
corporation as defined in subdivision 10-43-1(11). For the purposes of this section, the term, related
corporation, includes a corporation which together with the financial institution is part of a
controlled group of corporations as defined in 26 U.S.C.
§
1563 as in effect on January 1, 1989,
except that the eighty percent ownership requirements set forth in 26 U.S.C.
§
1563(a)(2)(A) for a
brother-sister controlled group are reduced to fifty-one percent. For the purpose of this chapter,
services rendered by an employee for the use of his employer are not taxable.
Section 16. That
§
10-46-2.2
be amended to read as follows:
10-46-2.2.
An excise tax is imposed upon the privilege of the use of rented tangible personal
property in this state at the rate of four
and one-half
percent of the rental payments upon the
property.
10-46-57.
There is imposed a tax of four
and one-half
percent on the privilege of the use of any
transportation of tangible personal property. The tax imposed by this section shall apply to any
transportation of tangible personal property if both the origin and destination of the tangible personal
property are within this state.
Section 18. That
§
10-46-58
be amended to read as follows:
10-46-58.
There is imposed a tax of four
and one-half
percent on the privilege of the use of any
transportation of passengers. The tax imposed by this section shall apply to any transportation of
passengers if the passenger boards and exits the mode of transportation within this state.
Section 19. The effective date of this Act is July 1, 2001.
"
Clara Shelbourn