Mr. President:
The Revenue and Taxation Committee reports a favorable recommendation on S.B. 136,
APPORTIONMENT OF BUSINESS INCOME AMENDMENTS, by Senator W. Niederhauser,
with the following amendments:
Wayne L. Niederhauser
1. Page
2, Lines 47 through 54
:
47
(3) (a) Subject to Subsection (3)(b), a receipt from the performance of a service is
48
considered to be in this state if
:
49
(i)
}
the purchaser of the service receives
the
}
a greater
benefit of the
service in this state
{
; or
}
than in any other state.
50
(ii) the receipt is otherwise attributable to this state's marketplace.
}
51
(b) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
the
52
commission may by rule prescribe the circumstances under which
:
53
(i)
}
a purchaser of a service receives
the
}
a greater
benefit of the
service in this state
{
; or
}
than in any other state.
54
(ii) a receipt is otherwise attributable to this state's marketplace.
}
Respectfully,
Committee Chair
Voting: 4-0-4
3 SB0136.SC1.wpd phildean/BRH RLR/BRH 2/4/08 10:29 am
Bill Number
*SB0136*
SB0136