Senate Taxation Minutes 01/19/2001 8:00 AM

76^th Legislative Session _ 2001

Committee: Senate Taxation

Friday, January 19, 2001

                                            P - Present
                                            E - Excused
                                            A - Absent

Roll Call
P    de Hueck
P    Diedrich (Larry)
P    Koetzle
P    McCracken
P    McIntyre
P    Moore
P    Staggers
P    Bogue, Vice-Chair
P    Hainje, Chair

OTHERS PRESENT: See Original Minutes

The meeting was called to order by Chair Hainje

MOTION:     TO APPROVE THE MINUTES OF THE LAST MEETING

Moved by:    McIntyre
Second by:    McCracken
Action:    Prevailed by voice vote.

         SB 46: authorize the department to issue direct payment permits in certain instances.

Presented By:    Scott Peterson, Department of Revenue

MOTION:     AMEND SB 46

On page 1, line 8 of the printed bill, after " . " insert "A retailer may appeal the denial of a direct payment permit or contest a revocation of a direct payment permit pursuant to chapters 1-26 and 1- 26D.".

On page 1 , line 10, after " . " insert "Receipt of a copy of the direct payment permit or other acceptable evidence that the holder has been granted a direct payment permit, relieves the retailer of the responsibility of collecting the sales tax on sales made to a direct payment permit holder on qualifying transactions.".

Moved by:    de Hueck
Second by:    Staggers
Action:    Was not acted on.

MOTION:     SUBSTITUTE MOTION AMEND SB 46

On page 1, after line 12 of the printed bill, insert:

" Section 2. That chapter 10-46 be amended by adding thereto a NEW SECTION to read as follows:

The provisions of this Act do not require any retailer to have a certificate of direct payment on file and do not constitute any liability to the Department of Revenue".

Moved by:    Moore
Second by:    Staggers
Action:    Withdrawn.

MOTION:     SUBSTITUTE MOTION AMEND SB 46

On page 1, line 8 of the printed bill, after " . " insert "A retailer may appeal the denial of a direct payment permit or contest a revocation of a direct payment permit pursuant to chapters 1-26 and 1- 26D.".

On page 1, after line 12, insert:

" Section 2. That chapter 10-46 be amended by adding thereto a NEW SECTION to read as follows:

The provisions of this Act do not require any retailer to have a certificate of direct payment on file and do not constitute any liability to the Department of Revenue".

Moved by:de Hueck
Second by:McIntyre
Action:Prevailed by voice vote.

MOTION: DO PASS SB 46 AS AMENDED

Moved by:Moore
Second by:Diedrich (Larry)
Action:Prevailed by roll call vote.(8-1-0-0)

Voting Yes:de Hueck, Diedrich (Larry), Koetzle, McCracken, McIntyre, Moore, Staggers, Hainje

Voting No:Bogue

MOTION: ADJOURN

Moved by:Diedrich (Larry)
Second by:de Hueck
Action:Prevailed by voice vote.

____________________________

Committee Secretary

DickHainje, Chair

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