Committee: House Taxation
MOTION:
TO APPROVE THE MINUTES OF February 11, 1999
Moved by:
Representative Diedrich (Larry)
Second by:
Representative Smidt
Action:
Prevailed by voice vote.
HB 1275:
increase certain state sales and use taxes, exempt transportation services
from sales and use taxes, revise the exemptions for inheritance taxes, provide
property tax relief, repeal certain municipal sales and use taxes, and replace the
municipal revenue lost from sales and use taxes.
Opponents:
Scott Peterson, Dept. Of Revenue
Yvonne Vik, SD Municipal League
Presented by:
Rep. Munson (Handout E)
MOTION:
DEFER HB 1275 UNTIL THE 41ST LEGISLATIVE DAY
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Section
1.
That chapter 32-5A be amended by adding thereto a NEW SECTION to read as
follows:
If a county does not impose a wheel tax of at least two dollars per vehicle wheel pursuant to
chapter 32-5A by January 1, 2000, the secretary of revenue shall decrease the portion of local
government highway and bridge fund to be received by such county by twenty percent. The money
not provided to such county pursuant to this section shall be reapportioned pursuant to
§
32-11-35
to the other counties that have imposed a wheel tax of at least two dollars per vehicle wheel.
"
"
Section 1. That chapter 13-13 be amended by adding thereto a NEW SECTION to read as
follows:
The provisions of this section apply to any manufactured home defined as real property
pursuant to
§
10-4-2.4 before November 1, 2002. The per student allocation provided by subdivision
13-13-10.1(4) shall be increased each school fiscal year by a factor which accounts for the total
statewide other revenues lost by school districts resulting from manufactured homes being valued
for the purposes of ad valorem taxation pursuant to
§
10-4-2.4. The tax levies specified in
subdivision 13-13-10.1(6) shall be adjusted so no benefit is conveyed to the state or the school
districts as a whole and notwithstanding the provisions concerning the relative proportion of local
effort and state aid to education required by
§
§
13-13-71 and 13-13-72.
Section 2. That
§
10-4-2.4
be amended to read as follows:
10-4-2.4.
Real property, for the purposes of ad valorem taxation, includes manufactured homes
as defined in subdivision 32-3-1(6) with a model year of
1997
1994
or newer. This section does not
apply to any manufactured home in the inventory of any dealer as defined in subdivision 32-7A-1(1).
Section 3. That
§
10-4-2.6
be amended to read as follows:
10-4-2.6.
If a manufactured home with a model year of
1997
1994
or newer, is sold by a licensed
manufactured home dealer, the dealer shall complete the manufactured home listing form, as
prescribed by the secretary of revenue, and send the completed form to the director of equalization
of the county in which the manufactured home was delivered. The form shall be sent within thirty
days after the delivery of the manufactured home.
Section 4. That
§
10-4-2.4
be amended to read as follows:
10-4-2.4.
Real property, for the purposes of ad valorem taxation, includes manufactured homes
as defined in subdivision 32-3-1(6) with a model year of
1997
1990
or newer. This section does not
apply to any manufactured home in the inventory of any dealer as defined in subdivision 32-7A-1(1).
Section 5. That
§
10-4-2.6
be amended to read as follows:
10-4-2.6.
If a manufactured home with a model year of
1997
1990
or newer, is sold by a licensed
manufactured home dealer, the dealer shall complete the manufactured home listing form, as
prescribed by the secretary of revenue, and send the completed form to the director of equalization
of the county in which the manufactured home was delivered. The form shall be sent within thirty
days after the delivery of the manufactured home.
Section 6. The effective date of sections 4 and 5 of this Act is July 1, 2000.
Section 7. That
§
10-4-2.4
be amended to read as follows:
10-4-2.4.
Real property, for the purposes of ad valorem taxation, includes manufactured homes
as defined in subdivision 32-3-1(6) with a model year of
1997
1985
or newer. This section does not
apply to any manufactured home in the inventory of any dealer as defined in subdivision 32-7A-1(1).
Section 8. That
§
10-4-2.6
be amended to read as follows:
10-4-2.6.
If a manufactured home with a model year of
1997
1985
or newer, is sold by a licensed
manufactured home dealer, the dealer shall complete the manufactured home listing form, as
prescribed by the secretary of revenue, and send the completed form to the director of equalization
of the county in which the manufactured home was delivered. The form shall be sent within thirty
days after the delivery of the manufactured home.
Section 9. The effective date of sections 7 and 8 of this Act is July 1, 2001.
Section 10. That
§
10-4-2.4
be amended to read as follows:
10-4-2.4.
Real property, for the purposes of ad valorem taxation, includes manufactured homes
as defined in subdivision 32-3-1(6) with a model year of
1997
1977
or newer. This section does not
apply to any manufactured home in the inventory of any dealer as defined in subdivision 32-7A-1(1).
Section 11. That
§
10-4-2.6
be amended to read as follows:
10-4-2.6.
If a manufactured home with a model year of
1997
1977
or newer, is sold by a licensed
manufactured home dealer, the dealer shall complete the manufactured home listing form, as
prescribed by the secretary of revenue, and send the completed form to the director of equalization
of the county in which the manufactured home was delivered. The form shall be sent within thirty
days after the delivery of the manufactured home.
Section 12. The effective date of sections 10 and 11 of this Act is July 1, 2002.
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Section 2. That
§
10-4-2.4
be amended to read as follows:
10-4-2.4.
Real property, for the purposes of ad valorem taxation, includes manufactured homes
as defined in subdivision 32-3-1(6) with a model year of
1997
1994
or newer. This section does not
apply to any manufactured home in the inventory of any dealer as defined in subdivision 32-7A-1(1).
Section 3. That
§
10-4-2.6
be amended to read as follows:
10-4-2.6.
If a manufactured home with a model year of
1997
1994
or newer, is sold by a licensed
manufactured home dealer, the dealer shall complete the manufactured home listing form, as
prescribed by the secretary of revenue, and send the completed form to the director of equalization
of the county in which the manufactured home was delivered. The form shall be sent within thirty
days after the delivery of the manufactured home.
Section 4. That
§
10-4-2.4
be amended to read as follows:
10-4-2.4.
Real property, for the purposes of ad valorem taxation, includes manufactured homes
as defined in subdivision 32-3-1(6) with a model year of
1997
1990
or newer. This section does not
apply to any manufactured home in the inventory of any dealer as defined in subdivision 32-7A-1(1).
Section 5. That
§
10-4-2.6
be amended to read as follows:
10-4-2.6.
If a manufactured home with a model year of
1997
1990
or newer, is sold by a licensed
manufactured home dealer, the dealer shall complete the manufactured home listing form, as
prescribed by the secretary of revenue, and send the completed form to the director of equalization
of the county in which the manufactured home was delivered. The form shall be sent within thirty
days after the delivery of the manufactured home.
Section 6. The effective date of sections 4 and 5 of this Act is July 1, 2000.
Section 7. That
§
10-4-2.4
be amended to read as follows:
10-4-2.4.
Real property, for the purposes of ad valorem taxation, includes manufactured homes
as defined in subdivision 32-3-1(6) with a model year of
1997
1985
or newer. This section does not
apply to any manufactured home in the inventory of any dealer as defined in subdivision 32-7A-1(1).
Section 8. That
§
10-4-2.6
be amended to read as follows:
Section 9. The effective date of sections 7 and 8 of this Act is July 1, 2001.
Section 10. That
§
10-4-2.4
be amended to read as follows:
10-4-2.4.
Real property, for the purposes of ad valorem taxation, includes manufactured homes
as defined in subdivision 32-3-1(6) with a model year of
1997
1977
or newer. This section does not
apply to any manufactured home in the inventory of any dealer as defined in subdivision 32-7A-1(1).
Section 11. That
§
10-4-2.6
be amended to read as follows:
10-4-2.6.
If a manufactured home with a model year of
1997
1977
or newer, is sold by a licensed
manufactured home dealer, the dealer shall complete the manufactured home listing form, as
prescribed by the secretary of revenue, and send the completed form to the director of equalization
of the county in which the manufactured home was delivered. The form shall be sent within thirty
days after the delivery of the manufactured home.
Section 12. The effective date of sections 10 and 11 of this Act is July 1, 2002.
"
Mary Ann McCowan