MINUTES OF THE
SENATE REVENUE AND TAXATION STANDING COMMITTEE MEETING
Room 250, State Capitol
February 26, 2013
Members Present:
Sen. Deidre Henderson, Chair
Sen. J. Stuart Adams
Sen. Curtis S. Bramble
Sen. Jim Dabakis
Sen. Gene Davis
Sen. Wayne A. Harper
Sen. Scott K. Jenkins
Sen. Howard A. Stephenson
Members Absent:
Sen. John L. Valentine
Staff Present: Mr. Phillip V. Dean, Policy Analyst
Ms. Nancy A. Skidmore, Committee Secretary
A list of visitors and a copy of handouts are filed with the committee minutes.
Chair Henderson called the meeting to order at 8:07 a.m.
Approval of Minutes
There were no minutes to approve.
S.B. 226 Sales and Use Tax Amendments (W. Harper)
Sen. Harper introduced and explained the bill.
MOTION: Sen. Harper moved to amend S.B. 226 as follows:
1. Page
15, Lines 450 through 460
:
450
(d)
(i)
"Online advertising"
{
includes:
}
means advertising that is
anonymous and passive in nature.
(ii) "Online advertising includes:
451
{
(i)
}
(A)
{
email communication,
}
advertising
generated as a
result of generic algorithmic functions
{
that are
452
anonymous and passive in nature
}
;
453
{(ii)
}
(B)
an advertisement tied to an Internet search engine;
454
{
(iii)
}
(C)
a banner advertisement;
455
{
(iv)
}
(D)
a click-through advertisement;
456
{
(v)
}
(E)
a cost-per-action advertisement;
457
{
(vi)
}
(F)
a link to a seller's website; or
458
{
(vii)
}
(G)
an online advertising service similar to Subsections
(1)(d)
{
(i)
}
(ii)(A)
through
{
(vi)
}
(F)
as the
459
commission may define by rule made in accordance with Title 63G, Chapter 3, Utah
460
Administrative Rulemaking Act.
The motion passed unanimously, with Sens. Adams, Bramble, Davis, and Stephenson absent for
the vote.
Spoke in favor of the bill: Mr. Royce Van Tassell, Vice President, Utah Taxpayers
Association
Mr. Aaron Schubach, Chief Executive Officer, Standard Optical
Mr. Scott L. Hymas, Chief Executive Officer, RC Willey Mr. Roger Tew, Utah League of Cities and Towns
Mr. Dave Davis, Vice President and General Counsel,
Utah Retail Merchants Association
MOTION: Sen. Jenkins moved to pass S.B. 226, as amended, out favorably. The motion
passed unanimously.
S.B. 84 Sales and Use Tax Exemption for Short-term Lodging Consumables (J. S.
Adams)
Sen. Adams introduced and explained the bill.
MOTION: Sen. Adams moved to amend S.B. 84 as follows:
1. Page
124, Lines 3814 through 3815
:
3814
(75) purchases
{
or sales
}
of a short-term lodging consumable
{
to or
}
by
a business that
3815
provides accommodations and services described in Subsection
59-12-103
(1)(i).
The motion passed unanimously, with Sen. Harper absent for the vote.
MOTION: Sen. Adams moved to pass S.B. 84, as amended, out favorably. The motion
passed unanimously.
H.B. 234 Corporate Franchise and Income Tax Fine and Penalty Amendments (B.
Greene)
Rep. Greene introduced and explained the bill.
MOTION: Sen. Bramble moved to pass H.B. 234 out favorably. The motion passed
unanimously, with Sen. Adams absent for the vote.
MOTION: Sen. Bramble moved that H.B. 234 be placed on the Consent Calendar. The
motion passed unanimously, with Sen. Adams absent for the vote.
1ST SUB H.B. 62 Display of Prisoner of War and Missing in Action Flag (J. Westwood)
Rep. Westwood introduced and explained the bill.
Spoke in favor
of bill: Mr. Ron Lewis, Retired Navy Captain
Spoke against the bill: Mr. Peter Cannon, Retired Army Lieutenant Colonel
MOTION: Sen. Bramble moved to pass 1st Sub. H.B. 62 out with a favorably. The motion
passed unanimously, with Sen. Adams absent for the vote.
MOTION: H.B. 246 was not considered.
MOTION: Sen. Davis moved to adjourn the meeting. The motion passed unanimously, with
Sen. Adams absent for the vote.
Chair Henderson adjourned the meeting at 9:09 a.m.