H.B. 251
         SALES AND USE TAX REVISIONS

house committee Amendments

Amendment 1 January 25, 2008 3:46 pm



Representative John Dougall proposes 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.

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