75th Legislative Session -- 2000

Committee: Senate Taxation

                                            P - Present
                                            E - Excused
                                            A - Absent

Roll Call
P      Albers
P      Brown (Arnold)
P      Daugaard
P      Flowers
P      Moore
P      Olson
P      Valandra
P      Brosz, Vice-Chair
P      Paisley, Chair


OTHERS PRESENT: See Original Minutes

The meeting was called to order by Senator Paisley

MOTION:      TO APPROVE THE MINUTES OF January 19, 2000

Moved by:      Senator Moore
Second by:      Senator Olson
Action:      Prevailed by voice vote.

          SB 51:   provide for the waiver or compromise of unpaid inheritance tax under certain circumstances.

Proponents:      Senator Bogue
          Allen Eide, Department of Revenue

MOTION:      AMEND SB 51

51fa

     On page 1 , line 7 of the printed bill , delete " inability or " .

     On page 1 , line 8 , delete " determine " and insert " pay " .

Moved by:      Senator Brown (Arnold)

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Second by:      Senator Brosz
Action:      Prevailed by voice vote.

MOTION:      DO PASS SB 51 AS AMENDED

Moved by:      Senator Flowers
Second by:      Senator Brown (Arnold)
Action:      Prevailed by roll call vote.   (9-0-0-0)

Voting yes:      Albers, Brown (Arnold), Daugaard, Flowers, Moore, Olson, Valandra, Brosz, Paisley

MOTION:      TO AMEND TITLE OF SB 51

51fta

     On page 1 , line 2 of the printed bill , before " inheritance " insert " interest on " .

Moved by:      Senator Brown (Arnold)
Second by:      Senator Olson
Action:      Prevailed by voice vote.

MOTION:      PLACE SB 51 ON CONSENT

Moved by:      Senator Flowers
Second by:      Senator Olson
Action:      Prevailed by voice vote.

          SB 50:   exempt certain funeral services and expenses from sales and use tax.

Proponents:      Senator Staggers

Opponents:      Scott Peterson, Department of Revenue

MOTION:      DEFER SB 50 UNTIL THE 36TH LEGISLATIVE DAY

Moved by:      Senator Moore
Second by:      Senator Brosz
Action:      Prevailed by roll call vote.   (9-0-0-0)

Voting yes:      Albers, Brown (Arnold), Daugaard, Flowers, Moore, Olson, Valandra, Brosz, Paisley

          SB 57:   exempt certain goods and services given without charge from sales and use tax.

Proponents:      Senator Staggers

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          Representative Brooks
          Dan Nelson, Sioux Falls Area Chamber of Commerce

Opponents:      Scott Peterson, Department of Revenue
MOTION:      DEFER SB 57 UNTIL THE 36TH LEGISLATIVE DAY

Moved by:      Senator Flowers
Second by:      Senator Brown (Arnold)
Action:      Prevailed by roll call vote.   (9-0-0-0)

Voting yes:      Albers, Brown (Arnold), Daugaard, Flowers, Moore, Olson, Valandra, Brosz, Paisley

          SB 46:   require the payment of cigarette taxes in certain instances.

Proponents:      Jim Fry, Department of Revenue

MOTION:      DO PASS SB 46

Moved by:      Senator Moore
Second by:      Senator Brown (Arnold)
Action:      Prevailed by roll call vote.   (9-0-0-0)

Voting yes:      Albers, Brown (Arnold), Daugaard, Flowers, Moore, Olson, Valandra, Brosz, Paisley

MOTION:      PLACE SB 46 ON CONSENT

Moved by:      Senator Moore
Second by:      Senator Flowers
Action:      Prevailed by voice vote.

          SB 53:   clarify the application of the special assessment procedure used for inundated farmland.

Proponents:      Senator Symens

Opponents:      Jim Fry, Department of Revenue

The Chair deferred SB 53 until Wednesday, January 26, 2000.

MOTION:      ADJOURN

Moved by:      Senator Brosz
Second by:      Senator Daugaard
Action:      Prevailed by voice vote.

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Cynthia L. Mercer

Committee Secretary