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H.B. 110

             1     

SALES TAX REFUND FOR QUALIFIED

             2     
EMERGENCY FOOD AGENCIES

             3     
2001 GENERAL SESSION

             4     
STATE OF UTAH

             5     
Sponsor: Judy Ann Buffmire

             6      This act modifies the Sales and Use Tax Act by allowing an association of governments
             7      created under the Interlocal Cooperation Act to claim a sales tax refund as a qualified
             8      emergency food agency, and making technical changes. This act takes effect on July 1, 2001.
             9      This act affects sections of Utah Code Annotated 1953 as follows:
             10      AMENDS:
             11          59-12-901, as enacted by Chapter 264, Laws of Utah 1997
             12      Be it enacted by the Legislature of the state of Utah:
             13          Section 1. Section 59-12-901 is amended to read:
             14           59-12-901. Definitions.
             15          As used in this part:
             16          (1) "Association of governments" means the following created under the authority of Title
             17      11, Chapter 13, Interlocal Cooperation Act:
             18          (a) an association of governments; or
             19          (b) a regional council that acts as an association of governments.
             20          [(1)] (2) "Consumer price index" is as described in Section (1)(f)(4), Internal Revenue
             21      Code, and defined in Section (1)(f)(5), Internal Revenue Code.
             22          [(2)] (3) "Pounds of food donated" means the aggregate number of pounds of food donated
             23      to a qualified emergency food agency:
             24          (a) on or after January 1, 1998; and
             25          (b) for which sales or use tax was paid under Part 1, Tax Collection, by the person
             26      donating the food.
             27          [(3)] (4) "Qualified emergency food agency" means an organization that is:


             28          (a) [is] (i) exempt from federal income taxation under Section 501(c)(3), Internal Revenue
             29      Code; or
             30          (ii) an association of governments;
             31          (b) as part of its activities operates a program[, the] that has as the program's primary
             32      purpose [of which is] to:
             33          (i) warehouse and distribute food to other agencies and organizations providing food to
             34      low-income persons; or
             35          (ii) provide food directly to low-income persons; and
             36          (c) is certified to claim a refund by the Division of Community Development created in
             37      Section 9-4-201 .
             38          Section 2. Effective date.
             39          This act takes effect on July 1, 2001.




Legislative Review Note
    as of 1-18-01 11:45 AM


A limited legal review of this legislation raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel


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