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UTAH STATE SENATE
UTAH STATE CAPITOL COMPLEX * WEST OFFICE BUILDING, SUITE W115

P.O. BOX 145115 * SALT LAKE CITY, UTAH 84114-5115 * (801) 538-1035

        January 25, 2007

Mr. President:

    The Revenue and Taxation Committee reports a favorable recommendation on H.B. 27, SALES AND USE TAX MODIFICATIONS, by Representative B. Ferry, with the following amendments:

1.    Page 2, Lines 33 through 37 :    

             33          .    modifies an appropriation to the State Tax Commission to provide that

{   ,   }        :

        .  
in addition

             34      to other purposes allowed in the appropriation language, monies may be expended
             35      to reimburse certain
{   sellers   }        business locations       for expenditures to pay for in-house programming to

             36      account for sales under the reduced sales and use tax rate imposed on food and food
             37      ingredients; and
          .    the deadline for a business location to submit a request for reimbursement to the State Tax Commission is extended from before January 1, 2007, to before April 1, 2007; and      


2.    Page 2, Lines 41 through 42 :    

             41      Other Special Clauses:
             42          This bill provides an
  immediate       effective date and provides for retrospective operation.


3.    Page 64, Lines 1953 through 1954 :    

             1953          (C) submits a request for reimbursement to the State Tax Commission postmarked
             1954      before
{   January   }        April       1, 2007;


4.    Page 64, Lines 1976 through 1977 :    

             1976          (C) submits a request for reimbursement to the State Tax Commission postmarked
             1977      before
{   January   }        April       1, 2007;


5.    Page 65, Lines 1999 through 2000 :    

             1999          (C) submits a request for reimbursement to the State Tax Commission postmarked
             2000      before
{   January   }        April       1, 2007;


6.    Page 66, Lines 2022 through 2034 :    

             2022          Section 9. Effective date -- Retrospective operation.
             2023          
{   (1) Except as provided in Subsection (2), if   }        If       approved by two-thirds of all the members

             2024      elected to each house, this bill:
             2025          
{   (a)   }        (1)       takes effect upon approval by the governor, or the day following the constitutional

             2026      time limit of Utah Constitution Article VII, Section 8, without the governor's signature, or in
             2027      the case of a veto, the date of veto override; and
             2028          
{   (b)   }        (2)       has retrospective operation to January 1, 2007.

             2029          
{   (2) If approved by two-thirds of all the members elected to each house, the

             2030      amendments to Section 8 of this bill, which is the Uncodified Section 3, Chapter 9, Laws of
             2031      Utah 2006, Third Special Session, which amends Uncodified Section 5, Chapter 282, Laws of

             2032      Utah 2006, take effect upon approval by the governor, or the day following the constitutional
             2033      time limit of Utah Constitution Article VII, Section 8, without the governor's signature, or in
             2034      the case of a veto, the date of veto override.   }

        Respectfully,

        Wayne L. Niederhauser
        Committee Chair

Voting: 5-0-3
3 HB0027.SC1.wpd bhowe/BRH RLR/BRH 1/25/07 9:51 am

Bill Number
Action Class
Action Code

*HB0027*
*S*
*SCRAMD*

 HB0027
S
SCRAMD