1st Sub.
S.B.
124
SALES AND USE TAX EXEMPTION FOR DATABASE ACCESS
Senate Committee
Amendments
Amendment 1 February 1, 2013 11:36 AM
Senator Wayne A. Harper
proposes 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.
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