H.B.
167
GOVERNMENT ENTERPRISE GROSS RECEIPTS TAX TO FUND EDUCATION
House Committee
Amendments
Amendment 1 March 4, 2013 1:36 PM
Representative Johnny Anderson
proposes the following amendments:
1. Page
4, Lines 100 through 101
:
100
(8) "Product transferred electronically" is as defined in Section
{
59-12-103
}
59-12-102
.
101
(9) "Tangible personal property" is as defined in Section
{
59-12-103
}
59-12-102
.
2. Page
5, Lines 134 through 138
:
134
59-28-105. Payment of tax.
135
(1) A government enterprise shall pay a tax under this chapter
{
quarterly on or before
136
the last day of the month immediately following the last day of the previous calendar quarter.
}
to
the commission:
(a) by electronic means in a manner prescribed by the commission; and
(b) (i) monthly on or before the last day of the month immediately following the last day of the
previous month if:
(A) the government enterprise is required to file a sales and use tax return with the commission
monthly under Section 59-12-108; or
(B) the government enterprise is not required to file a sales and use tax return under Chapter 12,
Sales and Use Tax Act; or
(ii) quarterly on or before the last day of the month immediately following the last day of the
previous quarter if the government enterprise is required to file a sales and use tax return with the
commission quarterly under Section 59-12-108.
137
(2) The payment described in Subsection (1) shall be accompanied by a return.
138
(3) The commission shall prescribe the contents of the return.
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