S.B. 27
         AMENDMENTS TO REVENUE AND TAXATION TITLE

Senate Floor Amendments

Amendment 1 February 17, 2012 9:20 AM



Senator Curtis S. Bramble proposes the following amendments:

1.    Page 34, Line 1048 through Page 35, Line 1056 :    

             1048          (c) Notwithstanding Subsection (81)(b)(iii), "prewritten computer software" does not
             1049      include a modification or enhancement described in Subsection (81)(b)(iii) if the charges for
             1050      the modification or enhancement are:
             1051          (i) reasonable; and
             1052          (ii) subject to Subsections 59-12-103 (2)(e)(ii) and (2)(f)(i), separately stated on the
             1053      invoice or other statement of price provided to the purchaser at the time of sale or later, as
             1054      demonstrated by
  :

    (A)  
the books and records the seller keeps at the time of the transaction in the

             1055      regular course of business, including books and records the seller keeps at the time of the
             1056      transaction in the regular course of business for nontax purposes
  ;

    (B) a preponderance of the facts and circumstances at the time of the transaction; and
    (C) the understanding of all of the parties to the transaction  
.


2.    Page 38, Lines 1162 through 1166 :    

             1162          (ii) subject to Subsections 59-12-103 (2)(e)(ii) and (2)(f)(i), the following if separately
             1163      stated on an invoice, bill of sale, or similar document provided to the purchaser at the time of
             1164      sale or later, as demonstrated by the books and records the seller keeps at the time of the
             1165      transaction in the regular course of business, including books and records the seller keeps at the
             1166      time of the transaction in the regular course of business for nontax purposes
  , by a preponderance of the facts and circumstances at the time of the transaction, and by the understanding of all of the parties to the transaction       :

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