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