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 Wednesday, January 26, 2000

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

          SB 69:   exempt materials used in certain construction projects outside of the state from the use tax.



The Chair deferred SB 69 until Wednesday, February 2, 2000.

          SB 94:   revise the procedure for the combined description of lots or tracts assessed to the same person in the same block for tax purposes.

Proponents:      Richard L. Sattgast, South Dakota County Officials Association

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MOTION:      DO PASS SB 94

Moved by:      Senator Daugaard
Second by:      Senator Brosz
Action:      Prevailed by roll call vote.   (8-0-1-0)

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

Excused:      Valandra

MOTION:      PLACE SB 94 ON CONSENT

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

          SB 122:   allow the Department of Revenue to cancel a motor vehicle license and registration if the check used to pay for the motor vehicle's fees is dishonored, to require the department to reimburse the county treasurer, and to revise the fee that political subdivisions may charge for dishonored checks.

Proponents:      Senator Flowers
          Richard L. Sattgast, South Dakota County Officials Association
         Deb Hillmer, Department of Revenue, Division of Motor Vehicles

MOTION:      AMEND SB 122

122fd

     On page 1 , delete lines 8 to 16 of the printed bill , inclusive , and insert:

"      If the county treasurer has issued a distress warrant pursuant to §  10-56-24 and payment or restitution has not been made for the motor vehicle registration, title, or license, the department shall suspend such registration, title, or license. The department shall also issue a credit for the amount of the fee remitted to the department for registering or titling the motor vehicle.

     Section 2. That § 10-56-1 be amended to read as follows:

     10-56-1.   The procedures provided for in this chapter apply to the collection of any delinquent taxes imposed by chapters 10-43, 10-44, 10-45, 10-46, 10-46A, 10-46B, 10-47A 10-47B , 10-50 or , 10-52, 32-3, 32-5, and 32-5B and § §   50-11-19 and 50-4-13 to 50-4-17, inclusive.

     Section 3. That § 10-56-24 be amended to read as follows:

     10-56-24.   A distress warrant may be issued to recover license plates or tags, issued pursuant to chapter 32-5 or 32-9 , if the purchaser purchases them purchased the license plates or paid the excise tax pursuant to chapter 32-5B or paid fees pursuant to chapter 32-3 with an insufficient funds or no

account check. If the check is not honored pursuant to §  57A-3-422 and is not made good within ten days, the county treasurer shall report the matter to the state's attorney for prosecution. "

     On page 2 , delete line 1 .

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

MOTION:      DO PASS SB 122 AS AMENDED

Moved by:      Senator Brown (Arnold)
Second by:      Senator Olson
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 122

122fta

     On page 1 , line 1 of the printed bill , delete " cancel " and insert " suspend " .

     On page 1 , line 2 , delete " and " and insert " , title, or " .

     On page 1 , line 3 , delete " reimburse " and insert " issue credit to " .

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

          SB 145:   revise the distribution of certain tax revenues.

Proponents:      Senator Reedy

Opponents:      Scott Peterson, Department of Revenue
          Dan Nelson, Sioux Falls Area Chamber of Commerce

MOTION:      DEFER SB 145 UNTIL THE 36TH LEGISLATIVE DAY

Moved by:      Senator Olson
Second by:      Senator Brosz
Action:      Prevailed by roll call vote.   (5-4-0-0)

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Voting yes:      Brown (Arnold), Daugaard, Olson, Brosz, Paisley

Voting no:      Albers, Flowers, Moore, Valandra

          SB 80:   provide a tax refund for agricultural production facilities and to revise the eligibility requirements.

Proponents:      Senator Staggers
          Phil Cyre, South Dakota Farmers Union

Opponents:      Scott Peterson, Department of Revenue

MOTION:      AMEND SB 80

80fa

     On page 3 , line 1 of the printed bill , after " taxes " insert " up to one million dollars " .

Moved by:      Senator Olson
Second by:      Senator Daugaard
Action:      Was not acted on.

MOTION:      DEFER SB 80 UNTIL Friday, February 4, 2000

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

MOTION:      ADJOURN

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

Cynthia L. Mercer

Committee Secretary