Figure

Graphic file number 0 named letter~2.jpg with height 87 p and width 86 p Left aligned

UTAH STATE SENATE
UTAH STATE CAPITOL COMPLEX * 320 STATE CAPITOL

P.O. BOX 145115 * SALT LAKE CITY, UTAH 84114-5115 * (801) 538-1035

February 4, 2013

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:

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.

        Respectfully,

        Deidre M. Henderson
        Committee Chair

Voting: 5-0-4
7 SB0124.SC1.wpd phildean/PVD RLR/PVD 2/5/13 11:48 am