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___________________ moved that SB 35 be amended as follows:

     On the Senate Taxation Committee engrossed bill, delete everything after the enacting clause and insert:

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     Section 1. That chapter 10-45 be amended by adding thereto a NEW SECTION to read as follows:

     Any rebate, buy down, credit, or other payment received by a retailer from a manufacturer, wholesaler, or other person who is not the purchaser of the sale of a product or service does not constitute gross receipts subject to the tax imposed by this chapter.

     Section 2. That chapter 10-45 be amended by adding thereto a NEW SECTION to read as follows:

     Any payment, including money, credits, property, or other consideration from a wholesaler, manufacturer, or other person for preferential display or placement of a service or a product does not constitute gross receipts subject to the tax imposed by this chapter.

     Section 3. That chapter 10-46 be amended by adding thereto a NEW SECTION to read as follows:

     Any rebate, buy down, credit, or other payment received by a retailer from a manufacturer, wholesaler, or other person who is not the purchaser of the sale of a product or service does not constitute gross receipts subject to the tax imposed by this chapter.

     Section 4. That chapter 10-46 be amended by adding thereto a NEW SECTION to read as follows:

     Any payment, including money, credits, property, or other consideration from a wholesaler, manufacturer, or other person for preferential display or placement of a service or a product does not constitute gross receipts subject to the tax imposed by this chapter."