MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Wednesday, February 7, 2018 • 3:40 p.m. • 445 State Capitol


Members Present:
Rep. Steve Eliason, Chair
Rep. Douglas V. Sagers, Vice Chair
Rep. Joel K. Briscoe
Rep. Gage Froerer
Rep. Brian M. Greene
Rep. Ken Ivory
Rep. Brian S. King
Rep. Karianne Lisonbee
Rep. Jefferson Moss
Rep. Tim Quinn
Rep. Robert M. Spendlove
Rep. Brad R. Wilson

Staff Present:
Mr. Leif G. Elder, Policy Analyst
Ms. An Bradshaw, Committee Secretary

Note: A copy of related materials and an audio recording of the meeting can be found at www.le.utah.gov.

Chair Eliason called the meeting to order at 3:56 p.m.
MOTION: Rep. Ivory moved to approve the minutes of the January 23, 2018 meeting. The motion passed with a vote of 11-0-1.
Yeas - 11Nays-0Abs-1
Rep. J. Briscoe
Rep. S. Eliason
Rep. G. Froerer
Rep. B. Greene
Rep. K. Ivory
Rep. B. King
Rep. K. Lisonbee
Rep. J. Moss
Rep. T. Quinn
Rep. D. Sagers
Rep. R. Spendlove
Rep. B. Wilson
1. S.B. 36 Local Option Sales and Use Tax Distribution Formula Amendments (Stephenson, H.)
Sen. Howard A. Stephenson explained S.B. 36 to the committee.
MOTION: Rep. Moss moved to pass S.B. 36 out favorably. The motion passed with a vote of 12-0-0.
Yeas - 12Nays-0Abs-0
Rep. J. Briscoe
Rep. S. Eliason
Rep. G. Froerer
Rep. B. Greene
Rep. K. Ivory
Rep. B. King
Rep. K. Lisonbee
Rep. J. Moss
Rep. T. Quinn
Rep. D. Sagers
Rep. R. Spendlove
Rep. B. Wilson
MOTION: Rep. Sagers moved to place S.B. 36 on the Consent Calendar. The motion passed with a vote of 12-0-0.
Yeas - 12Nays-0Abs-0
Rep. J. Briscoe
Rep. S. Eliason
Rep. G. Froerer
Rep. B. Greene
Rep. K. Ivory
Rep. B. King
Rep. K. Lisonbee
Rep. J. Moss
Rep. T. Quinn
Rep. D. Sagers
Rep. R. Spendlove
Rep. B. Wilson
2. S.B. 37 Sales and Use Tax Exemption Amendments (Stephenson, H.)
Sen. Howard A. Stephenson presented the bill to the committee.
MOTION: Rep. Spendlove moved to pass S.B. 37 out favorably. The motion passed with a vote of 11-0-1.
Yeas - 11Nays-0Abs-1
Rep. J. Briscoe
Rep. S. Eliason
Rep. B. Greene
Rep. K. Ivory
Rep. B. King
Rep. K. Lisonbee
Rep. J. Moss
Rep. T. Quinn
Rep. D. Sagers
Rep. R. Spendlove
Rep. B. Wilson
Rep. G. Froerer
MOTION: Rep. Sagers moved to place S.B. 37 on the Consent Calendar. The motion passed with a vote of 11-0-1.
Yeas - 11Nays-0Abs-1
Rep. J. Briscoe
Rep. S. Eliason
Rep. B. Greene
Rep. K. Ivory
Rep. B. King
Rep. K. Lisonbee
Rep. J. Moss
Rep. T. Quinn
Rep. D. Sagers
Rep. R. Spendlove
Rep. B. Wilson
Rep. G. Froerer
3. H.B. 148 Tax Revisions (Quinn, T.)
Rep. Tim Quinn presented the bill to the committee.
Ms. Rebecca Rockwell, commissioner, Utah State Tax Commission, responded to questions.
Mr. Dave Davis, president, Utah Food Industry Association, spoke in favor of the original bill but in opposition to the substitute bill.
Mr. Art Sutherland, Coalition of Religious Communities, spoke in favor of the bill.
Mr. Bill Germundson, social justice advocate, Make Hunger Visible, spoke in favor of the bill.
Mr. Billy Hesterman, vice president, Utah Taxpayers Association, spoke in opposition to the bill.
Ms. Melissa Jensen, outreach manager, Utahns Against Hunger, spoke in favor of the bill.
Mr. Matthew Weinstein, state priorities partnership director, Voices for Utah Children, spoke in favor of the bill.
Mr. Bill Tibbitts, associate director, Crossroads Urban Center, spoke in favor of the bill.
MOTION: Chair Eliason moved to replace H.B. 148 with 1st Substitute H.B. 148. The motion passed with a vote of 10-0-2.
Yeas - 10Nays-0Abs-2
Rep. J. Briscoe
Rep. S. Eliason
Rep. B. Greene
Rep. B. King
Rep. K. Lisonbee
Rep. J. Moss
Rep. T. Quinn
Rep. D. Sagers
Rep. R. Spendlove
Rep. B. Wilson
Rep. G. Froerer
Rep. K. Ivory
MOTION: Rep. Ivory moved to pass 1st Substitute H.B. 148 out favorably. The motion passed with a vote of 8-3-1.
Yeas - 8Nays-3Abs-1
Rep. J. Briscoe
Rep. S. Eliason
Rep. K. Ivory
Rep. B. King
Rep. K. Lisonbee
Rep. J. Moss
Rep. T. Quinn
Rep. D. Sagers
Rep. B. Greene
Rep. R. Spendlove
Rep. B. Wilson
Rep. G. Froerer
4. H.B. 182 Local Option Sand and Gravel Tax (Nelson, M.)
Rep. Merrill F. Nelson presented the bill to the committee with the assistance of Mr. Shawn Milne, commissioner, Tooele County, and Ms. Jewel Allen, city council member, Granstville City, and representing Utah League of Cities and Towns.
Mr. John Valentine, chair, State Tax Commission, spoke to the bill.
Mr. Dave Kallus, director of communications, Clyde Companies, spoke in opposition to the bill.
Mr. Jacob Goodliffe, employee, Staker & Parson Gravel, spoke in opposition to the bill.
Mr. Paul Larsen, economic development director, Brigham City, spoke in favor of the bill.
Mr. Joe McAllister, general counsel, Lakeview Rock Products, spoke in opposition to the bill.
Mr. Jeff McNeill, citizen, spoke in opposition to the bill.
MOTION: Rep. Froerer moved to adjourn. The motion passed with a vote of 5-3-4.
Yeas - 5Nays-3Abs-4
Rep. S. Eliason
Rep. G. Froerer
Rep. K. Lisonbee
Rep. T. Quinn
Rep. R. Spendlove
Rep. B. Greene
Rep. B. King
Rep. D. Sagers
Rep. J. Briscoe
Rep. K. Ivory
Rep. J. Moss
Rep. B. Wilson
Chair Eliason adjourned the meeting at 6:00 p.m.