75th Legislative Session -- 2000
Committee: Senate Taxation
Wednesday, February 2, 2000
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 Friday, January 28, 2000
Moved by:
Senator Brown (Arnold)
Second by:
Senator Olson
Action:
Prevailed by voice vote.
SB 167:
require the clerk to file the return and remit the sales tax due from
auctions.
Proponents:
Senator Benson
Scott Peterson, Department of Revenue
MOTION:
AMEND SB 167
167fa
On page
1
,
line
6 of the printed bill
,
after "
property
"
insert "
and services
"
.
On page
1
,
line
6
,
after "
The
"
insert "
auction
"
.
On page
1
,
line
8
,
after "
.
"
insert "
However, the auctioneer is responsible for the payment of the
tax imposed by this chapter if the auction clerk is an employee of the auctioneer or if the auction
clerk does not have a permit as required by this chapter. In addition to any other information required
to be kept by this chapter, each auction clerk shall keep records that identify the owner of the
property sold at auction and the auctioneer who conducts the sale of such property.
Section 2. That chapter 10-46 be amended by adding thereto a NEW SECTION to read as
follows:
All auctions sales and consignment sales of tangible personal property and services are sales
at retail. The auction clerk shall file the return and remit the tax imposed by this chapter on the gross
receipts from each auction after applying the deductions provided by
§
10-45-92. However, the
auctioneer is responsible for the payment of the tax imposed by this chapter if the auction clerk is
an employee of the auctioneer or if the auction clerk does not have a permit as required by this
chapter. In addition to any other information required to be kept by this chapter, each auction clerk
shall keep records that identify the owner of the property sold at auction and the auctioneer who
conducts the sale of such property.
"
.
Moved by:
Senator Olson
Second by:
Senator Daugaard
Action:
Prevailed by voice vote.
MOTION:
DO PASS SB 167 AS AMENDED
Moved by:
Senator Moore
Second by:
Senator Brown (Arnold)
Action:
Prevailed by roll call vote.
(8-0-1-0)
Voting yes:
Albers, Brown (Arnold), Daugaard, Flowers, Moore, Olson, Brosz, Paisley
Excused:
Valandra
MOTION:
TO AMEND TITLE OF SB 167
167fta
On page
1
,
line
1 of the printed bill
,
delete "
require the clerk
"
and insert "
clarify who is
responsible
"
.
Moved by:
Senator Brown (Arnold)
Second by:
Senator Olson
Action:
Prevailed by voice vote.
SB 170:
revise the provisions relating to the establishment of separate market
values in neighborhoods.
Proponents:
Senator Flowers
Senator Symens
Patricia deHeueck, Attorney
Opponents:
Jim Fry, Department of Revenue
Robert Miller, South Dakota Association of Assessing Officers
MOTION:
AMEND SB 170
170fa
On page
1
,
line
6 of the printed bill
,
after "
median
"
insert "
market
"
.
On page
1
,
line
11
,
delete "
calendar
"
and insert "
assessment
"
.
On page
1
,
line
11
,
after "
preceding the
"
insert "
current
"
.
On page
1
,
after line
12
,
insert:
"
If there are less than five sales in the identifiable region, the director of equalization shall use
sales of agricultural land within the identifiable region from the previous years.
"
Moved by:
Senator Brown (Arnold)
Second by:
Senator Brosz
Action:
Was not acted on.
MOTION:
SUBSTITUTE MOTION AMEND SB 170
170fb
On page
1
,
line
5
,
after "
median
"
insert "
market
"
.
On page
1
,
line
6
,
after "
median
"
insert "
market
"
.
On page
1
,
line
11
,
delete "
calendar
"
and insert "
assessment
"
.
On page
1
,
line
11
,
before "
assessment
"
insert "
current
"
.
On page
1
,
line
12
,
after "
.
"
insert "
If there are less than five sales in the identifiable region, the
director of equalization shall use sales of agricultural land within the identifiable region from the
previous three years.
"
.
Moved by:
Senator Brown (Arnold)
Second by:
Senator Albers
Action:
Prevailed by voice vote.
MOTION:
DO PASS SB 170 AS AMENDED
Moved by:
Senator Brown (Arnold)
Second by:
Senator Albers
Action:
Prevailed by roll call vote.
(5-3-1-0)
Voting yes:
Albers, Brown (Arnold), Daugaard, Brosz, Paisley
Voting no:
Flowers, Moore, Olson
Excused:
Valandra
SB 69:
exempt materials used in certain construction projects outside of the state
from the use tax.
Proponents:
Senator Olson
David Owens, South Dakota Chamber of Commerce
Mark Buate, Tessier's Inc.
Opponents:
Scott Peterson, Department of Revenue
MOTION:
AMEND SB 69
69fa
On page
1
,
line
10 of the printed bill
,
delete "
used by a
"
and insert "
fabricated by a contractor
or subcontractor in South Dakota and used by such
"
.
Moved by:
Senator Olson
Second by:
Senator Daugaard
Action:
Prevailed by voice vote.
MOTION:
DO PASS SB 69 AS AMENDED
Moved by:
Senator Olson
Second by:
Senator Flowers
Action:
Prevailed by roll call vote.
(7-1-1-0)
Voting yes:
Albers, Brown (Arnold), Daugaard, Flowers, Moore, Olson, Brosz
Voting no:
Paisley
Excused:
Valandra
SB 129:
impose an additional tax upon the sale of certain alcoholic beverages and
to distribute the revenue to counties.
Proponents:
Ken Davis, County Commissioner, Pennington County
MOTION:
ADJOURN
Moved by:
Senator Brosz
Second by:
Senator Daugaard
Action:
Prevailed by voice vote.
Cynthia L. Mercer
_________________________________
Committee Secretary
Keith Paisley, Chair
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