75th Legislative Session -- 2000

Committee: House Taxation

                                            P - Present
                                            E - Excused
                                            A - Absent

Roll Call
P      Apa
P      Diedrich (Larry)
P      Garnos
P      Hanson
P      Jaspers
P      McIntyre
P      McNenny
P      Munson (Donald)
P      Nachtigal
P      Napoli
P      Waltman
P      Smidt, Vice-Chair
P      Koskan, Chair


OTHERS PRESENT: See Original Minutes

The meeting was called to order by Chair Koskan

MOTION:      TO APPROVE THE MINUTES OF February 10, 2000

Moved by:      Representative Smidt
Second by:      Representative Garnos
Action:      Prevailed by voice vote.

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

Presented by:      Jim Fry, Department of Revenue

MOTION:      DO PASS SB 46

Moved by:      Representative Smidt
Second by:      Representative McIntyre
Action:      Prevailed by roll call vote.   (12-0-1-0)

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Voting yes:      Apa, Diedrich (Larry), Garnos, Hanson, Jaspers, McIntyre, McNenny, Munson (Donald), Napoli, Waltman, Smidt, Koskan

Excused:      Nachtigal

MOTION:      PLACE SB 46 ON CONSENT

Moved by:      Representative Apa
Second by:      Representative Smidt
Action:      Prevailed by voice vote.

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

Presented by:      Senator Flowers
Proponents:      Rich Sattgast, SD Association of County Officials

MOTION:      DO PASS SB 122

Moved by:      Representative Diedrich (Larry)
Second by:      Representative Waltman
Action:      Prevailed by roll call vote.   (11-0-2-0)

Voting yes:      Diedrich (Larry), Garnos, Hanson, Jaspers, McIntyre, McNenny, Munson (Donald), Napoli, Waltman, Smidt, Koskan

Excused:      Apa, Nachtigal

MOTION:      PLACE SB 122 ON CONSENT

Moved by:      Representative Diedrich (Larry)
Second by:      Representative McNenny
Action:      Prevailed by voice vote.

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

Presented by:      Senator Bogue
Proponents:      Jeremiah Murphy, Citibank
          Allen Eide, Department of Revenue

MOTION:      AMEND SB 51

51fb

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     On page 1 , after line 11 of the Senate Taxation committee engrossed bill , insert:

"      Section 2. That § 10-40-2 be amended by adding thereto a NEW SUBDIVISION to read as follows:

     Intangible personal property owned by a nonresident of South Dakota is not subject to the tax imposed by this section. Intangible personal property held by a revocable or irrevocable trust, which property was transferred to the trust by a decedent who was a nonresident of South Dakota both at the time that such property was transferred to the trust and at the time of death is not subject to the tax imposed by this section. Nothing contained in this subdivision may be construed to alter or affect existing laws concerning transfers by residents of South Dakota. "

Moved by:      Representative Diedrich (Larry)
Second by:      Representative Smidt
Action:      Prevailed by voice vote.

MOTION:      DO PASS SB 51 AS AMENDED

Moved by:      Representative Diedrich (Larry)
Second by:      Representative Smidt
Action:      Prevailed by roll call vote.   (11-1-1-0)

Voting yes:      Diedrich (Larry), Garnos, Hanson, Jaspers, McIntyre, McNenny, Munson (Donald), Nachtigal, Napoli, Smidt, Koskan

Voting no:      Waltman

Excused:      Apa

MOTION:      TO AMEND TITLE OF SB 51

51ftb

     On page 1 , line 1 of the Senate Taxation committee engrossed bill , delete everything after " to " and insert " revise the provisions concerning the imposition and administration of the inheritance tax. " .

     On page 1 , delete line 2 .

Moved by:      Representative Smidt
Second by:      Representative McNenny
Action:      Prevailed by voice vote.

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          SB 47:   provide special assessment authority to ambulance districts.

Presented by:      Senator Symens

MOTION:      DO PASS SB 47

Moved by:      Representative Jaspers
Second by:      Representative Waltman
Action:      Prevailed by roll call vote.   (9-3-1-0)

Voting yes:      Diedrich (Larry), Garnos, Hanson, Jaspers, McIntyre, Munson (Donald), Nachtigal, Waltman, Smidt

Voting no:      McNenny, Napoli, Koskan

Excused:      Apa

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

Presented by:      Representative Sebert (Handout A)
Proponents:      Senator Mel Olson
          Mark Buche & Gopal Vyas, Tessier's, Inc.
          David Owen, SD Chamber of Commerce & Industry
          Larry Zikmund, AGC Building Chapter
          Bob Riter, National Federation of Independent Business & SD Plumbing, Heating & Cooling Contractors
Opponents:      Scott Peterson, Department of Revenue

MOTION:      DO PASS SB 69

Moved by:      Representative Waltman
Second by:      Representative McIntyre
Action:      Was not acted on.

MOTION:      SUBSTITUTE MOTION DEFER SB 69 UNTIL THE 36TH LEGISLATIVE DAY

Moved by:      Representative Napoli
Second by:      Representative McNenny
Action:      Prevailed by roll call vote.   (9-4-0-0)

Voting yes:      Apa, Diedrich (Larry), Garnos, Jaspers, McNenny, Munson (Donald), Napoli, Smidt, Koskan

Voting no:      Hanson, McIntyre, Nachtigal, Waltman

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          SB 170:   revise the provisions relating to the establishment of separate market values in neighborhoods.

Presented by:      Senator Symens
Proponents:      Patti de Hueck, Perkins County Townships
Opponents:      Rob Miller, Pennington County Assessor

MOTION:      DEFER SB 170 UNTIL THE 36TH LEGISLATIVE DAY

Moved by:      Representative Apa
Second by:      Representative McNenny
Action:      Prevailed by roll call vote.   (13-0-0-0)

Voting yes:      Apa, Diedrich (Larry), Garnos, Hanson, Jaspers, McIntyre, McNenny, Munson (Donald), Nachtigal, Napoli, Waltman, Smidt, Koskan

MOTION:      ADJOURN

Moved by:      Representative Hanson
Second by:      Representative Jaspers
Action:      Prevailed by voice vote.

Fran Berendes

Committee Secretary