78th Legislative Session _ 2003

Committee: Senate Taxation
Wednesday, January 22, 2003

                                            P - Present
                                            E - Excused
                                            A - Absent

Roll Call
P    de Hueck
P    Duenwald
P    Kelly
P    Kooistra
P    LaPointe
P    Moore
P    Nachtigal
P    Schoenbeck, Vice-Chair
P    Koskan, Chair

OTHERS PRESENT: See Original Minutes

The meeting was called to order by Senator John Koskan

MOTION:     TO APPROVE THE MINUTES OF 1-17-03

Moved by:    Duenwald
Second by:    Kooistra
Action:    Prevailed by voice vote.

          SB 34: revise certain provisions regarding temporary vendors maintaining records for sales tax collection purposes and to provide a penalty for failure to comply with certain record keeping requirements.

Presented By:    Jack Magee, Chief Legal Counsel, SD Dept. Of Revenue
Proponents:    Scott Peterson, Director of Special Taxes, Revenue

MOTION:     DO PASS SB 34

Moved by:    Schoenbeck

Second by:    Duenwald
Action:    Prevailed by roll call vote.(9-0-0-0)

Voting Yes:    de Hueck, Duenwald, Kelly, Kooistra, LaPointe, Moore, Nachtigal, Schoenbeck, Koskan

MOTION:     PLACE SB 34 ON CONSENT CALENDAR

Moved by:    Schoenbeck
Second by:    Kooistra
Action:    Failed by voice vote.

         SB 35: require retailers to electronically file sales and contractors' excise tax returns and to electronically pay the tax.

Presented By:    Gary Viken, Secretary, South Dakota Department of Revenue
Proponents:    Joan Serfling, Director of Administrative Services, Dept. Of Revenue
        Scott Peterson, Director of Special Taxes, Revenue
Opponents:    Jerry Wheeler, SD Retailers Assn.
        John Brown, Nat'l Federation Of Independent Business

MOTION:     DO PASS SB 35

Moved by:    Schoenbeck
Second by:    Kelly
Action:    Was not acted on.

MOTION:     SUBSTITUTE MOTION AMEND SB 35

35fa
     On page 4, after line 10 of the printed bill, insert:

"
     Section 4. This Act is effective on July 1, 2004.".


Moved by:    Kelly
Second by:    Schoenbeck
Action:    Failed by voice vote.

 MOTION:     AMEND SB 35

35fb
     On page 2, line 6 of the printed bill, before " The " insert " The secretary of revenue shall grant an exception for a period of one year from the requirement to file and pay electronically, if requested by the taxpayer. However, the secretary is not required to grant such exception after July 1, 2004. ".

Moved by:    Schoenbeck
Second by:    Kelly
Action:    Was not acted on.

 MOTION:     AMEND THE AMENDMENT

35fc
     In the previously pending amendment (35fb) delete " one year " and insert " two years " and delete " 2004 " and insert " 2005 ".

Moved by:    Kelly
Second by:    Schoenbeck
Action:    Prevailed by voice vote.

 MOTION:     AMEND SB 35

35fb
     On page 2, line 6 of the printed bill, before " The " insert " The secretary of revenue shall grant an exception for a period of one year from the requirement to file and pay electronically, if requested by the taxpayer. However, the secretary is not required to grant such exception after July 1, 2004. ".

Moved by:    Kelly
Second by:    Schoenbeck
Action:    Prevailed by roll call vote.(5-4-0-0)

Voting Yes:    Duenwald, Kelly, LaPointe, Schoenbeck, Koskan

Voting No:    de Hueck, Kooistra, Moore, Nachtigal

 MOTION:     DO PASS SB 35 AS AMENDED

Moved by:    Schoenbeck
Second by:    Kelly
Action:    Prevailed by roll call vote.(5-4-0-0)


Voting Yes:    Duenwald, Kelly, LaPointe, Schoenbeck, Koskan

Voting No:    de Hueck, Kooistra, Moore, Nachtigal

          SB 36: authorize the Department of Revenue to require fuel tax licensees to electronically file tax returns and to electronically pay the tax.

Presented By:    Debra Hillmer, Director, Division of Motor Vehicles, South Dakota Department of Revenue

MOTION:     AMEND SB 36

36fa
     On page 1, line 11 of the printed bill, after " hardship. " insert "A hardship includes an act of God, an electrical failure, a computer failure, not having access to the internet or a telephone, or such other reason as determined by the secretary.".

Moved by:    Kelly
Second by:    LaPointe
Action:    Prevailed by voice vote.

 MOTION:     DO PASS SB 36 AS AMENDED

Moved by:    Schoenbeck
Second by:    Kelly
Action:    Failed by roll call vote.(3-5-1-0)

Voting Yes:    Kelly, Schoenbeck, Koskan

Voting No:    Duenwald, Kooistra, LaPointe, Moore, Nachtigal

Excused:    de Hueck

 MOTION:     DEFER SB 36 TO THE 41ST LEGISLATIVE DAY

Moved by:    Moore
Second by:    Kooistra
Action:    Failed by roll call vote.(4-4-1-0)

Voting Yes:    Duenwald, Kooistra, Moore, Nachtigal

Voting No:    Kelly, LaPointe, Schoenbeck, Koskan

Excused:    de Hueck

 MOTION:     TO TABLE SB 36

Moved by:    Moore
Second by:    Nachtigal
Action:    Prevailed by roll call vote.(6-2-1-0)

Voting Yes:    Duenwald, Kelly, Kooistra, LaPointe, Moore, Nachtigal

Voting No:    Schoenbeck, Koskan

Excused:    de Hueck

 MOTION:     ADJOURN

Moved by:    Kelly
Second by:    Kooistra
Action:    Prevailed by voice vote.

Dawn Magee

____________________________

Committee Secretary John Koskan, Chair

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