| Members Present: Rep. Steve Eliason, Chair Sen. Lincoln Fillmore Sen. Stephanie Pitcher Sen. Chris H. Wilson Rep. Brady Brammer Rep. Jennifer Dailey-Provost Rep. Joseph Elison Rep. Marsha Judkins Rep. Jason B. Kyle Rep. Rosemary T. Lesser Rep. Phil Lyman Rep. Robert M. Spendlove | Rep. Norman K Thurston Members Absent: Sen. Daniel McCay, Chair Sen. Curtis S. Bramble Rep. Stewart E. Barlow Rep. Jefferson Moss Rep. Keven J. Stratton Staff Present: Alex R. Janak, Managing Policy Analyst Christine R. Gilbert, Deputy General Counsel Lorna Wells, Committee Secretary |
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Note: A copy of related materials and an audio recording of the meeting can be found at www.le.utah.gov.
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| Rep. Brammer called the meeting to order at 1:38 p.m. |
| 1.Committee Business |
| MOTION:Rep. Lesser moved to approve the minutes of the May 17, 2023 meeting.The motion passed with a vote of 11-0-7. | |||
| Yeas - 11 | Nays- 0 | Abs- 7 | |
| Rep. B. Brammer Rep. J. Dailey-Provost Rep. S. Eliason Rep. J. Elison Sen. L. Fillmore Rep. M. Judkins Rep. J. Kyle Rep. R. Lesser Rep. R. Spendlove Rep. N. Thurston Sen. C. Wilson | Rep. S. Barlow Sen. C. Bramble Rep. P. Lyman Sen. D. McCay Rep. J. Moss Sen. S. Pitcher Rep. K. Stratton |
| 2.Sales Tax Remote Sales Transaction Test Draft Legislation |
| Alex Janak gave a presentation with some background information about the bill and explained the bill. |
| 2 - Remote Seller Nexus Thresholds Presentation |
| Rebecca Rockwell, Commissioner, Utah State Tax Commission, explained the bill and answered questions. |
| 3.Mineral Production Tax Withholding Draft Legislation |
| Christine Gilbert explained the bill. |
| Commissioner Rockwell explained the bill and answered questions. |
| Committee discussion took place regarding the process of considering committee bills when they have fiscal notes. |
| 4.Short-Term Rental Definition Durations |
| Commissioner Rockwell explained the issues and answered questions. |
| 5.Property Tax Exclusive Use Exemption |
| Commissioner Rockwell explained the issue and answered questions. |
| MOTION:Rep. Judkins moved to moved to open a committee bill file regarding the property tax exclusion use exemption.The motion passed with a vote of 12-0-6. | |||
| Yeas - 12 | Nays- 0 | Abs- 6 | |
| Rep. B. Brammer Rep. J. Dailey-Provost Rep. S. Eliason Rep. J. Elison Sen. L. Fillmore Rep. M. Judkins Rep. J. Kyle Rep. R. Lesser Rep. P. Lyman Rep. R. Spendlove Rep. N. Thurston Sen. C. Wilson | Rep. S. Barlow Sen. C. Bramble Sen. D. McCay Rep. J. Moss Sen. S. Pitcher Rep. K. Stratton |
| 2 - Sales and Use Tax Revisions (2024FL-0526-003) |
| MOTION:Rep. Eliason moved to favorably recommend the draft legislation "Sales and Use Tax Revisions" as a committee bill.The motion passed with a vote of 11-1-6. | |||
| Yeas - 11 | Nays- 1 | Abs- 6 | |
| Rep. B. Brammer Rep. S. Eliason Rep. J. Elison Sen. L. Fillmore Rep. M. Judkins Rep. J. Kyle Rep. R. Lesser Rep. P. Lyman Rep. R. Spendlove Rep. N. Thurston Sen. C. Wilson | Rep. J. Dailey-Provost | Rep. S. Barlow Sen. C. Bramble Sen. D. McCay Rep. J. Moss Sen. S. Pitcher Rep. K. Stratton |
| 3 - Mineral Production Tax Withholding Amendments (2024FL-0527-005) |
| MOTION:Rep. Eliason moved to moved to favorably recommend the draft Legislation "Mineral Production Tax Withholding Amendments" as a committee bill.The motion passed with a vote of 11-1-6. | |||
| Yeas - 11 | Nays- 1 | Abs- 6 | |
| Rep. B. Brammer Rep. J. Dailey-Provost Rep. S. Eliason Rep. J. Elison Sen. L. Fillmore Rep. M. Judkins Rep. J. Kyle Rep. R. Lesser Rep. P. Lyman Rep. R. Spendlove Sen. C. Wilson | Rep. N. Thurston | Rep. S. Barlow Sen. C. Bramble Sen. D. McCay Rep. J. Moss Sen. S. Pitcher Rep. K. Stratton |
| MOTION:Rep. Lyman moved to open a bill file changing language for the vehicle tax duration definition to match the transient room tax duration definition. The motion passed with a vote of 12-0-6. | |||
| Yeas - 12 | Nays- 0 | Abs- 6 | |
| Rep. B. Brammer Rep. J. Dailey-Provost Rep. S. Eliason Rep. J. Elison Sen. L. Fillmore Rep. M. Judkins Rep. J. Kyle Rep. R. Lesser Rep. P. Lyman Rep. R. Spendlove Rep. N. Thurston Sen. C. Wilson | Rep. S. Barlow Sen. C. Bramble Sen. D. McCay Rep. J. Moss Sen. S. Pitcher Rep. K. Stratton |
| 6.Modifications to Provisions Related to the Tobacco Master Settlement Agreement |
| Commissioner Rockwell explained the issue and answered questions. |
| Shane Duvall answered questions about this possible legislation. |
| MOTION:Rep. Eliason moved to open a committee bill to examine this issue.The motion passed with a vote of 12-0-6. | |||
| Yeas - 12 | Nays- 0 | Abs- 6 | |
| Rep. B. Brammer Rep. J. Dailey-Provost Rep. S. Eliason Rep. J. Elison Sen. L. Fillmore Rep. M. Judkins Rep. J. Kyle Rep. R. Lesser Rep. P. Lyman Rep. R. Spendlove Rep. N. Thurston Sen. C. Wilson | Rep. S. Barlow Sen. C. Bramble Sen. D. McCay Rep. J. Moss Sen. S. Pitcher Rep. K. Stratton |
| 7.Sunset Review: Provisions Related to the State Tax Commission |
| Alex Janak discussed the background of this Sunset Review. |
| Commissioner Rockwell discussed this Sunset Review. |
| MOTION:Rep. Thurston moved to open a committee bill file for the purpose of extending the sunset date for Section 59-1-213.1 for 10 years and repealing the provisions in Section 59-1-213.2 entirely.The motion passed with a vote of 12-0-6. | |||
| Yeas - 12 | Nays- 0 | Abs- 6 | |
| Rep. B. Brammer Rep. J. Dailey-Provost Rep. S. Eliason Rep. J. Elison Sen. L. Fillmore Rep. M. Judkins Rep. J. Kyle Rep. R. Lesser Rep. P. Lyman Rep. R. Spendlove Rep. N. Thurston Sen. C. Wilson | Rep. S. Barlow Sen. C. Bramble Sen. D. McCay Rep. J. Moss Sen. S. Pitcher Rep. K. Stratton |
| 8.Sunset Review: Provisions Related to the State Tax Commission's Consideration of Confidential Tax |
| Alex Janak discussed the background of this Sunset Review. |
| Commissioner Rockwell explained the issue and answered questions. |
| MOTION:Rep. Thurston moved to open a committee bill file to make the two provisions permanent. |
| SUBSTITUTE MOTION:Sen. Wilson made a substitute motion to open a committee bill file to extend the sunset date by 10 years for the two code sections.The substitute motion passed with a vote of 12-0-6. | |||
| Yeas - 12 | Nays- 0 | Abs- 6 | |
| Rep. B. Brammer Rep. J. Dailey-Provost Rep. S. Eliason Rep. J. Elison Sen. L. Fillmore Rep. M. Judkins Rep. J. Kyle Rep. R. Lesser Rep. P. Lyman Rep. R. Spendlove Rep. N. Thurston Sen. C. Wilson | Rep. S. Barlow Sen. C. Bramble Sen. D. McCay Rep. J. Moss Sen. S. Pitcher Rep. K. Stratton |
| 9.Income Tax Refunds |
| Commissioner Rockwell explained the issue and answered questions. |
| MOTION:Rep. Lesser moved to open a committee bill file to address the issues as presented with regard to Income Tax Refunds.The motion passed with a vote of 12-0-6. | |||
| Yeas - 12 | Nays- 0 | Abs- 6 | |
| Rep. B. Brammer Rep. J. Dailey-Provost Rep. S. Eliason Rep. J. Elison Sen. L. Fillmore Rep. M. Judkins Rep. J. Kyle Rep. R. Lesser Rep. P. Lyman Rep. R. Spendlove Rep. N. Thurston Sen. C. Wilson | Rep. S. Barlow Sen. C. Bramble Sen. D. McCay Rep. J. Moss Sen. S. Pitcher Rep. K. Stratton |
| 10.Tax Commission Authority to Share Taxpayer Information with Division of Finance |
| Commissioner Rockwell explained the issue and answered questions. |
| Todd Darrington, Dispersement Supervisor, Division of Finance, explained the need for the legislation and answered questions from committee members. |
| Rep. Spendlove assumed the chair. |
| MOTION:Rep. Lesser moved to open a committee bill file to address the issue of granting authority of the Utah State Tax Commission to share limited information with the Division of Finance to support current processes. |
| SUBSTITUTE MOTION:Rep. Lyman moved to move on to the next item on the agenda.The substitute motion failed with a vote of 7-4-7. | |||
| Yeas - 7 | Nays- 4 | Abs- 7 | |
| Rep. S. Eliason Rep. J. Elison Sen. L. Fillmore Rep. J. Kyle Rep. P. Lyman Rep. R. Spendlove Rep. N. Thurston | Rep. M. Judkins Rep. R. Lesser Sen. S. Pitcher Sen. C. Wilson | Rep. S. Barlow Sen. C. Bramble Rep. B. Brammer Rep. J. Dailey-Provost Sen. D. McCay Rep. J. Moss Rep. K. Stratton |
| Rep. Lesser's original motion passed with a vote 9-2-7. | |||
| Yeas - 9 | Nays- 2 | Abs- 7 | |
| Rep. S. Eliason Rep. J. Elison Sen. L. Fillmore Rep. M. Judkins Rep. J. Kyle Rep. R. Lesser Sen. S. Pitcher Rep. R. Spendlove Sen. C. Wilson | Rep. P. Lyman Rep. N. Thurston | Rep. S. Barlow Sen. C. Bramble Rep. B. Brammer Rep. J. Dailey-Provost Sen. D. McCay Rep. J. Moss Rep. K. Stratton |
| MOTION:Rep. Lesser moved to adjourn.The motion passed with a vote of 13-0-5. | |||
| Yeas - 13 | Nays- 0 | Abs- 5 | |
| Rep. B. Brammer Rep. J. Dailey-Provost Rep. S. Eliason Rep. J. Elison Sen. L. Fillmore Rep. M. Judkins Rep. J. Kyle Rep. R. Lesser Rep. P. Lyman Sen. S. Pitcher Rep. R. Spendlove Rep. N. Thurston Sen. C. Wilson | Rep. S. Barlow Sen. C. Bramble Sen. D. McCay Rep. J. Moss Rep. K. Stratton |