S.B.
237
COMMERCIAL AIRLINE AND AIRPORT TAXATION AMENDMENTS
house floor
Amendments
Amendment 3 March 4, 2008 3:36 pm
Representative David Clark
proposes the following amendments:
1. Page
1, Lines 22 through 24
Senate 3rd Reading Amendments
2-29-2008
:
22
. provides a sales and use tax exemption for sales of certain construction materials
23
purchased S. on or after July 1, 2010, .S by or on behalf of an international airport;
. provides a sales and use tax exemption for sales of certain construction materials purchased
on or after July 1, 2008, by or on behalf of a new airport located within a county of the second
class;
and
24
. makes technical changes.
2. Page
42, Lines 1273 through 1283
a.Senate 3rd Reading Amendments
b.2-29-2008
:
1273
district[.];
{
and
}
1274
(69) sales of construction materials:
1275
(a) S.
{
(a)
}
purchased on or after July 1, 2010;
1275a
(b) .S purchased by, on behalf of, or for the benefit of an international airport:
1276
(i) located within a county of the first class; and
1277
(ii) that has a United States customs office on its premises; and
1278
S. [(b)] (c) .S if the construction materials are:
1279
(i) clearly identified;
1280
(ii) segregated; and
1281
(iii) installed or converted to real property:
1282
(A) owned or operated by the international airport described in Subsection (69) S. [(a)] (b) .S ; and
1283
(B) located at the international airport described in Subsection (69) S. [(a)] (b) .S
; and
(70) sales of construction materials:
(a) purchased on or after July 1, 2008;
(b) purchased by, on behalf of, or for the benefit of a new airport:
(i) located within a county of the second class; and
(ii) that is owned or operated by a city in which an airline as defined in Section 59-2-102 is
headquartered; and
(c) if the construction materials are:
(i) clearly identified;
(ii) segregated; and
(iii) installed or converted to real property:
(A) owned or operated by the new airport described in Subsection (70)(b);
(B) located at the new airport described in Subsection (70)(b); and
(C) as part of the construction of the new airport described in Subsection (70)(b)
.
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