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MINUTES OF THE

HOUSE REVENUE AND TAXATION

STANDING COMMITTEE

Room 445 - State Capitol

February 17, 2012

MEMBERS PRESENT:     Rep. Patrick Painter, Chair
                Rep. David Butterfield, Vice Chair
                Rep. Stewart Barlow
                Rep. Joel Briscoe                
                 Rep. Tim Cosgrove                 
                Rep. John Dougall                
                Rep. Susan Duckworth
                Rep. Steve Eliason                              
                Rep. Gage Froerer
                Rep. Francis Gibson
                Rep. Wayne Harper                          
                 Rep. Eric Hutchings                         
                Rep. Brian King
                Rep. Merlynn Newbold
                Rep. Jim Nielson     

MEMBERS EXCUSED:     Rep. Mel Brown

STAFF PRESENT:        Mr. Phil Dean, Policy Analyst
                Ms. An Bradshaw, Secretary
                    
Note:    A list of visitors and a copy of handouts are filed with the committee minutes.

Chair Painter called the meeting to order at 8:13 a.m.

MOTION:    Sen. Butterfield moved to approve the minutes of Feb. 13, 2012. The motion passed unanimously with Rep. Cosgrove, Rep. Gibson, and Rep. Hutchings absent for the vote.

H.B. 385    Sales and Use Tax - Seller Notice Requirements (Rep. W. Harper)

Rep. Harper introduced the bill to the committee.

MOTION:    Rep. Newbold moved to amend the bill as follows:

1.    Page 2, Line 58 through Page 3, Line 64 :    

             58          (3) The notice required by this section shall state that the:
             59          (a) noncollecting seller did not collect a sales or use tax on the sale;
  and      


             60
         (b)
{   sale may be subject to sales or use taxation;

             61          (c) sale is not exempt from sales or use taxation because it is made over the Internet or
             62      by other remote means; and
             63          (d)  
}
purchaser should consult the tax laws of the state in which the sale is made to
             64      determine whether the sale is subject to sales or use taxation.

The motion to amend passed unanimously.

Spoke for the bill:        Ms. Betsy Burton, The King's English Bookshop

Spoke against the bill:    Mr. Jonathan Johnson, Overstock.com, Inc.

MOTION:    Rep. Newbold moved to pass the bill out favorably as amended. The motion failed with Rep. Cosgrove, Rep. Eliason, Rep. Harper, Rep. Newbold, and Rep. Painter voting in favor of the motion.

Chair Painter relinquished the chair to Vice Chair Butterfield.

H.B. 174    Sales and Use Tax Allocations for Water Resources Construction Fund (Rep. P. Painter)

Rep. Painter introduced the bill to the committee with the assistance of Mr. Dennis Strong, Utah Division of Water Resources, who spoke for the bill.

Spoke for the bill:        Mr. Fred Finlinson, Utah Water Coalition

Spoke against the bill:    Mr. Royce Van Tassell, Utah Taxpayers Association
                Ms. Allison Rowland, Voices for Utah Children
                Ms. Christi Nuffer, Citizens for Dixie's Future

MOTION:    Rep. Froerer moved to pass the bill out favorably. The motion passed with Rep. Briscoe, Rep. Cosgrove, Rep. Dougall, Rep. King, and Rep. Newbold voting in opposition. Rep. Harper was absent for the vote.

H.B. 41    Property Taxation of Business Personal Property (Rep. P. Painter)

MOTION:    Rep. Painter moved to replace HB41 with 1st Sub. HB41. The motion passed unanimously with Rep. Briscoe and Rep. Harper absent for the vote.


1st Sub. H.B. 41    Property Taxation of Business Personal Property (Rep. P. Painter)

Rep. Painter introduced the bill to the committee.

Spoke for the bill:        Ms. Candace Daly, National Federation of Independent Businesses

Spoke against the bill:    Ms. Kathleen Howell, Cache County Assessor's Office
                Mr. Lee Gardner, Salt Lake County Assessor's Office
                Ms. Allison Rowland, Voices for Utah Children

MOTION:    Rep. Newbold moved to pass the bill out favorably. The motion passed with Rep. Briscoe and Rep. Cosgrove voting in opposition. Rep. Harper was absent for the vote.
    
H.B. 401    Off-highway Vehicle Revisions (Rep. P. Painter)

Rep. Painter introduced the bill to the committee.

Spoke for the bill:    Mr. Chris Haller, Utah State Parks

MOTION:    Rep. Dougall moved to pass the bill out favorably. The motion passed unanimously with Rep. Harper absent for the vote.

S.B. 58    Property Tax Valuation Amendments (Sen. W. Niederhauser)

This bill was not heard.

Chair Painter resumed the chair.

MOTION:    Rep. Dougall moved to adjourn the meeting. The motion passed unanimously with Rep. Harper absent for the vote.

Chair Painter adjourned the meeting at 9:53 a.m.







                            __________________________
                            Rep. Patrick Painter, Chair