Figure

Graphic file number 0 named letter~2.jpg with height 87 p and width 86 p Left aligned

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 23, 2007

Mr. President:

    The Revenue and Taxation Committee reports a favorable recommendation on S.B. 142, SALES AND USE TAX EXEMPTIONS AND REFUND FOR CERTAIN BUSINESS INPUTS, by Senator H. Stephenson, with the following amendments:

1.    Page 41, Line 1259 through Page 42, Line 1276 :    

             1259          (c) amounts paid or charged on or after July 1, 2010, for a purchase or lease by an
             1260      establishment described in NAICS

{   Sector 21, Mining   }        Subsector 212, Mining (except Oil and Gas)       , or NAICS Code        213113, Support Activities for Coal Mining, 213114, Support Activities for Metal Mining, 213115, Support Activities for Nonmetallic Minerals (except Fuels) Mining,       511210, Software

             1261      Publishers, 5415, Computer Systems Design and Related Services, or 54171, Research and
             1262      Development in the Physical, Engineering, and Life Sciences, of the 2002 North American
             1263      Industry Classification System of the federal Executive Office of the President, Office of
             1264      Management and Budget:


2.    Page 55, Lines 1671 through 1680 :    

             1671          (1) Subject to the other provisions of this section, for a purchase or lease described in

             1672      Subsection (2) made on or after July 1, 2007, but on or before June 30, 2010, an establishment
             1673      described as follows in the 2002 North American Industry Classification System of the federal
             1674      Executive Office of the President, Office of Management and Budget, may claim a refund of
             1675      sales and use taxes under this chapter paid by that establishment:
             1676          (a) NAICS
{   Sector 21, Mining   }        Subsector 212, Mining (except Oil and Gas)       ;

      (b) NAICS Code 213113, Support Activities for Coal Mining;

    (c) NAICS Code 213114, Support Activities for Metal Mining;
    (d) NAICS Code 213115, Support Activities for Nonmetallic Minerals (except Fuels) Mining;  
    

             1677          
{   (b)   }        (e)       NAICS Code 511210, Software Publishers;

             1678          
{   (c)   }        (f)       NAICS Code 5415, Computer Systems Design and Related Services; or

             1679          
{   (d)   }        (g)       NAICS Code 54171, Research and Development in the Physical, Engineering, and

             1680      Life Sciences.

        Respectfully,

        Wayne L. Niederhauser
        Committee Chair

Voting: 6-0-2
3 SB0142.SC1.wpd bhowe/BRH RLR/BRH 1/23/07 3:13 pm

Bill Number
Action Class
Action Code

*SB0142*
*S*
*SCRAMD*

 SB0142
S
SCRAMD