H.B. 206
         TAX AMENDMENTS

house committee Amendments

Amendment 1 February 20, 2008 5:27 pm



Representative Wayne A. Harper proposes the following amendments:

1.    Page 29, Line 890 through Page 30, Line 896 :    

             890          (c) (i) For purposes of Subsection [(12)] (15)(a)[(ii)(A)] (i), tangible personal property,
             891      a product, or
  a       service that is distinct and identifiable does not include:

             892          [(i)] (A) packaging that:
             893          [(A)] (I) accompanies the sale of the tangible personal property, product, or service;
             894      and
             895          [(B)] (II) is incidental or immaterial to the sale of the tangible personal property,
             896      product, or service;


             897          [(ii)] (B) tangible personal property
  , a product, or a service       provided free of charge with the purchase of

             898      another item of tangible personal property
  , a product, or a service       ; or

             899          [(iii)] (C) an item of tangible personal property,
  a       product, or a service included in the

             900      definition of "purchase price."
             901          [(d)] (ii) For purposes of Subsection [(12)] (15)(c)[(ii)](i)(B), an item of tangible
             902      personal property
  , a product, or a service       is provided free of charge with the purchase of another item of tangible

             903      personal property
  , a product, or a service       if the sales price of the purchased item of tangible personal property        , product, or service       does not

             904      vary depending on the inclusion of the tangible personal property
  , product, or service       provided free of charge.


2.    Page 94, Lines 2890 through 2894 :    

             2890          (b) notwithstanding Subsection (18)(a), amounts paid or charged for the following
             2891     
{   tangible personal property or products transferred electronically   } are subject to the taxes

             2892      imposed by this chapter:


             2893          (i) (A) subject to Subsection (18)(b)(i)(B), the following
{   tangible personal property   } if

             2894     
{   the tangible personal property is   } used in a manner that is incidental to farming:

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