House of Representatives State of Utah


         UTAH STATE CAPITOL COMPLEX . 350 STATE CAPITOL
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Graphic file number 0 named letter~1.jpg with height 78 p and width 81 p Left aligned
         P.O. BOX 145030 . SALT LAKE CITY, UTAH 84114-5030 . (801) 538-1029         January 28, 2008

Mr. Speaker:

    The Revenue and Taxation Committee reports a favorable recommendation on H.B. 251, SALES AND USE TAX REVISIONS, by Representative J. Dougall, with the following amendments:

1.    Page 1, Lines 11 through 16 :    

             11          This bill:
             12          .    repeals certain dates relating to the taxation of food and food ingredients;
             13          .    modifies a sales and use tax exemption relating to sales of aircraft manufactured in
             14      the state;

      .     modifies the sales and use tax exemption to which public transit districts and their subcontractors are entitled;      

             15          .    modifies requirements for calculating the use tax for purposes of a sales and use tax
             16      return filed quarterly;

2.    Page 35, Lines 1051 through 1054 :    

             1051          (68) sales
  :

    (a)  
to a public transit district under Title 17B, Chapter 2a, Part 8, Public Transit

             1052      District Act
{   ,   }        ;       or

      (b) of tangible personal property       to a subcontractor of a public transit district,      {   including sales of construction

             1053      materials that are to be   }
  if the tangible personal property is:

    (i) clearly identified; and
    (ii)  
installed or converted to real property owned by the public transit

             1054      district.

    Respectfully,

    John Dougall
    Committee Chair

Voting: 7-0-7
3 HB0251.HC1.wpd 1/28/08 9:55 am bhowe/BRH RLR/BRH

Bill Number
Action Class
Action Code

*HB0251*
*H*
*HCRAMD*

 HB0251
H
HCRAMD