H.B.
3004
SALES AND USE TAX RELATING TO FOOD
house floor
Amendments
Amendment 2 May 24, 2006 3:11 pm
Representative Ben C. Ferry proposes the following amendments:
1. Page 39, Lines 1177 through 1202 :
1177 (B) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
1178 transaction under this chapter other than this part
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; or
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1179 (ii)
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(A)
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if
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If
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a seller collects a tax in accordance with Subsection
59-12-107
(1)(b) on a
1180 transaction described in Subsection (1), a state tax and a local tax is imposed on the transaction
1181 equal to the sum of:
1182
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(A)
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(I)
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a state tax imposed on the transaction at a rate of:
1183
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(I)
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(Aa)
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4.75% for a transaction other than a transaction described in
Subsection
1184 (1)(d);
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or
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1185
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(II)
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(Bb)
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2% for a transaction described in Subsection (1)(d);
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and
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or
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1186
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(Cc) except as provided in Subsection (2)(b)(ii)(B), beginning on January 1, 2007,
1187 2.75% on the amounts paid or charged for food and food ingredients; and }
1188
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(B)
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(II)
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a local tax imposed on the transaction at a rate equal to the sum of the
1189 following rates:
1190
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(I)
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(Aa)
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the tax rate authorized by Section
59-12-204
, but only if all of the
counties,
1191 cities, and towns in the state impose the tax under Section 59-12-204 ; and
1192
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(II)
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(Bb)
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the tax rate authorized by Section
59-12-1102
, but only if all of the
counties
1193 in the state impose the tax under Section 59-12-1102 .
1194
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(B) Notwithstanding Subsection (2)(b)(ii)(A)(I)(Cc), for a seller that collects a tax in
1195 accordance with Subsection 59-12-107 (1)(b) on a bundled transaction, if the price of the
1196 bundled transaction is attributable to food and food ingredients and tangible personal property
1197 other than food and food ingredients, a state tax and a local tax is imposed on the bundled
1198 transaction equal to the sum of:
1199 (I) a state tax imposed on the bundled transaction at the tax rate described in
1200 Subsection (2)(b)(ii)(A)(I)(Aa); and
1201 (II) a local tax imposed on the bundled transaction as provided in Subsection
1202 (2)(b)(ii)(A)(II). }
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