S.B.
237
COMMERCIAL AIRLINE AND AIRPORT TAXATION AMENDMENTS
senate floor
Amendments
Amendment 2 February 28, 2008 9:18 am
Senator Wayne L. Niederhauser
proposes the following amendments:
1. Page
1, Lines 22 through 23
:
22
. provides a sales and use tax exemption for sales of certain construction materials
23
purchased
on or after July 1, 2010
by or on behalf of an international airport; and
2. Page
42, Lines 1274 through 1288
:
1274
(69) sales of construction materials:
(a) purchased on or after July 1, 2010;
1275
{
(a)
}
(b)
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
{
(b)
}
(c)
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)
{
(a)
}
(b)
; and
1283
(B) located at the international airport described in Subsection (69)
{
(a)
}
(b)
.
1284
Section 14. Effective date.
1285
(1) Except as provided in Subsection (2) or (3), this bill has retrospective operation for
1286
taxable years beginning on or after January 1, 2008.
1287
(2) The amendments to Section
59-2-804
take effect on January 1, 2009.
1288
(3) The amendments to Section
59-12-104
take effect on
{
July 1
}
May 5
, 2008.
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sb0237.sfa.02.wpd
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