Mr. President:
The Revenue and Taxation Committee recommends S.B. 124, SALES AND USE TAX
EXEMPTION FOR DATABASE ACCESS, by Senator W. Harper, be replaced and favorably
recommends 1st Sub. S.B. 124, SALES AND USE TAX EXEMPTION FOR DATABASE
ACCESS with the following amendments:
Respectfully,
Deidre M. Henderson
Voting: 5-0-4
1. Page
35, Lines 1058 through 1059
:
1058
(98)
}
(101)
(a) Except as provided in Subsection [(98)] (101)(b), "repairs
or renovations of
1059
tangible personal property" means:
2. Page
122, Lines 3760 through 3766
:
3760
(75) amounts paid or charged to access a database:
3761
(a) if the primary purpose for accessing the database is to view or retrieve
information
3762
from the database; and
3763
(b)
except for
}
not including
amounts paid or charged for a:
3764
(i) digital audiowork;
3765
(ii) digital audio-visual work; or
3766
(iii) digital book.
Committee Chair
7 SB0124.SC1.wpd phildean/PVD RLR/PVD 2/5/13 11:48 am