84th Legislative Session _ 2009

Committee: 42, A, 3/12/2009 4:00:00 PM
Thursday, March 12, 2009

                                            P - Present
                                            E - Excused
                                            A - Absent

Roll Call
P    Fargen
P    Lust
P    Noem, Chair
P    Peterson
P    Gant
P    Hansen (Tom), Chair

OTHERS PRESENT: See Original Minutes

The meeting was called to order by Chair, Senator Tom Hansen.

         SB 42: provide an application deadline for sales and use tax refunds regarding certain storage facilities.

Proponents:    Jeremiah D. Murphy, Elem Enterprises
        Paul Kinsman, Secretary of Department of Revenue & Regulation
        Matthew McCaulley, Elem Enterprises
        Ron Olinger, SD Retailers Association
        Representative Ryan Olson

MOTION:     AMEND SB 42

42fg

     On page 1, after line 14 of the House engrossed bill, insert:

"
     Section 2. That chapter 10-59 be amended by adding thereto a NEW SECTION to read as follows:

     Any claim for refund by a taxpayer that is based upon or arose because of the South Dakota Supreme Court's decision in In the Matter of the Sales Tax Liability of James Pirmantgen & Patricia Carlson, 2008 SD 127 (December 23, 2008), must be filed with the owner of a mini-storage or self- storage facility on or before September 15, 2009. Each owner of a mini-storage or self-storage facility is immune from any sales tax liability to the taxpayer after September 15, 2009. However, if any sales taxes is refunded by the Department of Revenue and Regulation to the owner, the owner is not immune until the owner has refunded the sales taxes to the taxpayer.".


Moved by:    Noem
Second by:    Fargen
Action:    Prevailed by roll call vote. (6-0-0-0)

Voting Yes:    Fargen, Lust, Noem, Peterson, Gant, Hansen (Tom)

 MOTION:     ADJOURN

Moved by:    Peterson
Second by:    Noem
Action:    Prevailed by voice vote.
                        

Lois Henry

____________________________

Committee Secretary
Tom Hansen, Chair