H.B. No. 0067

Data processing center-sales/use tax exemption.

 

Sponsored By:     Representative(s) Illoway, Anderson, R., Brown, Buchanan, Byrd, Carson, Madden, Millin, Patton, Pedersen and Throne and Senator(s) Anderson, J., Burns, Cooper, Hunnicutt, Jennings, Larson, Martin and Ross

 

AN ACT relating to taxation and revenue; providing a sales and use tax exemption on certain data processing services centers and equipment as specified; providing definitions; providing qualifications; providing reporting requirements; and providing for an effective date.

 

2/8/2010    Bill Number Assigned

2/9/2010    H Received for Introduction

2/10/2010   H Introduced and Referred to H09

 

ROLL CALL

Ayes:  Representative(s) Anderson, R., Bagby, Barbuto, Berger, Blake, Blikre, Bonner, Brechtel, Brown, Buchanan, Byrd, Cannady, Carson, Childers, Cohee, Connolly, Craft, Davison, Diercks, Edmonds, Esquibel, K., Gilmore, Gingery, Goggles, Hales, Hammons, Harshman, Harvey, Illoway, Jaggi, Jorgensen, Kimble, Lockhart, Lubnau, Madden, McKim, McOmie, Millin, Moniz, Patton, Peasley, Pedersen, Petersen, Quarberg, Roscoe, Semlek, Shepperson, Simpson, Stubson, Teeters, Thompson, Throne, Zwonitzer, Dn. and Zwonitzer, Dv.

Nays:  Representative(s) Landon, Miller, Steward and Wallis

Excused:  Representative(s) Hallinan and Philp

Ayes 54    Nays 4    Excused 2    Absent 0    Conflicts 0

 

2/16/2010   H09 Recommended Amend and Do Pass

 

ROLL CALL

Ayes:  Representative(s) Brechtel, Byrd, Craft, Harvey, Lockhart, Moniz, Roscoe, Stubson and Zwonitzer, Dv.

Ayes 9    Nays 0    Excused 0    Absent 0    Conflicts 0

 

2/16/2010   H Placed on General File

 

HB0067HS001/ADOPTED

Page 1-line 4           After "qualifications;" insert "providing reporting requirements;".

Page 1-line 11          After "(S)" insert "and (b)(intro)".

Page 1-line 12          After "(H)" insert "and (b)(intro)".

Page 4-after line 18    Insert:

                        "(V)  Shall keep adequate written records and documentation in accordance with department rule and regulation to show compliance with the requirements of this subparagraph.  If the purchaser does not meet all the requirements of this subparagraph, any tax owed shall be remitted to the department not later than the end of January immediately following the end of the calendar year in which the requirements were not met.

(b)  The Wyoming business council and the department of revenue shall jointly report to the joint revenue interim committee on or before December 1 of each year that the exemption provided by subparagraph (a)(viii)(O), or (R) or (S) of this section is in effect. The report shall evaluate the cumulative effects of each exemption that is in effect from initiation of the exemption and shall include:".     

Page 6-after line 18    Insert:

"(V)  Shall keep adequate written records and documentation in accordance with department rule and regulation to show compliance with the requirements of this subparagraph.  If the purchaser does not meet all the requirements of this subparagraph, any tax owed shall be remitted to the department not later than the end of January immediately following the end of the calendar year in which the requirements were not met.

(b)  The Wyoming business council and the department of revenue shall jointly report to the joint revenue interim committee on or before December 1 of each year that the exemption provided by subparagraph (a)(viii)(D), or (G) or (H) of this section is in effect.  The report shall evaluate the cumulative effects of each exemption that is in effect from initiation of the exemption and shall include:".  LOCKHART, CHAIRMAN

 

HB0067HW001/ADOPTED

Page 4-After line 9           Insert:

"(IV)  Has received annual certification from the Wyoming business council that the purchaser has created or will create a number of jobs in Wyoming that is appropriate to the size and stage of development of the data servicing center as determined by the Wyoming business council.".

Page 6-After line 9           Insert:

"(IV)  Has received annual certification from the Wyoming business council that the purchaser has created or will create a number of jobs in Wyoming that is appropriate to the size and stage of development of the data servicing center as determined by the Wyoming business council.".

Renumber as necessary.  BYRD, ILLOWAY

 

2/17/2010   H Passed CoW

 

HB0067H2001/FAILED

Page 1-line 3           After "specified;" insert "providing a sunset date for the exemption;".

Page 3-line 5           After "(S)" insert "Until December 31, 2015,".

Page 5-line 5           After "(H)" insert "Until December 31, 2015,".   MADDEN

 

2/18/2010   H Passed 2nd Reading

 

HB0067H3001/FAILED

Delete the Byrd et al. committee of the whole amendment (HB0067HW001/A) entirely.  LANDON

 

2/19/2010   H Passed 3rd Reading

 

ROLL CALL

Ayes:  Representative(s) Anderson, R., Bagby, Barbuto, Berger, Blake, Blikre, Bonner, Brechtel, Brown, Buchanan, Byrd, Cannady, Carson, Childers, Cohee, Connolly, Craft, Davison, Diercks, Edmonds, Esquibel, K., Gilmore, Gingery, Goggles, Hales, Hammons, Harshman, Harvey, Illoway, Jaggi, Jorgensen, Kimble, Lockhart, Lubnau, McKim, McOmie, Miller, Millin, Moniz, Patton, Peasley, Pedersen, Petersen, Quarberg, Roscoe, Semlek, Shepperson, Simpson, Steward, Stubson, Teeters, Thompson, Throne, Zwonitzer, Dn. and Zwonitzer, Dv.

Nays:  Representative(s) Landon, Madden and Wallis.

Excused:  Representative(s) Hallinan and Philp

Ayes 55    Nays 3    Excused 2    Absent 0    Conflicts 0

 

2/22/2010   S Received for Introduction

2/24/2010   S Introduced and Referred to S03

2/25/2010   S03 Recommended Do Pass

 

ROLL CALL

Ayes:  Senator(s) Larson, Martin, Perkins and Schiffer

Nays:  Senator(s) Case

Ayes 4    Nays 1    Excused 0    Absent 0    Conflicts 0

 

2/25/2010   S Placed on General File

 

HB0067SW001/ADOPTED  (TO ENGROSSED COPY)

Page 1-line 2           After "processing" insert "services".

Page 1-line 3           Delete "a definition" insert "definitions".

Page 1-line 9           Delete "a new" insert "new paragraphs (xliv) and (xlv),".

Page 1-line 10          Delete "paragraph (xliv),".

Page 2-line 19          Delete "." insert ";".

Page 2-after line 19    Insert and renumber:

            "(xlv)  "Qualifying computer equipment" means tangible personal property eligible for the exemption provided by W.S. 39-15-105(a)(viii)(S).  The term shall include computers, servers, monitors, keyboards, storage devices and other peripherals, racking systems, cabling and trays necessary for the operation of the data processing services center.".

Page 3-line 7           After "rental of" insert "qualifying".

Page 3-line 18          Delete "exempt" insert "qualifying computer".

Page 3-line 19          Before "equipment" insert "qualifying computer".

Page 4-line 16          Delete "servicing" insert "processing services".

Page 4-line 20          After "qualifying" insert "computer".

Page 6-line 9           Before "computer" insert "qualifying".

Page 6-line 13          After "qualifying" insert "computer".

Page 6-line 20          Delete "exempt" insert "qualifying computer".

Page 6-line 21          Before "equipment" insert "qualifying computer".

Page 7-line 18          Delete "servicing" insert "processing services".

Page 7-line 22          After "qualifying" insert "computer".  LARSON  

 

2/26/2010   S Passed CoW

3/1/2010    S Passed 2nd Reading

3/2/2010    S Passed 3rd Reading

 

ROLL CALL

Ayes:  Senator(s) Anderson, J., Bebout, Burns, Coe, Cooper, Elliott, Esquibel, F., Geis, Hastert, Hunnicutt, Jennings, Johnson, Landen, Larson, Martin, Massie, Meier, Meyer, Perkins, Ross, Scott, Sessions and Townsend

Nays:  Senator(s) Case, Dockstader, Hines, Nicholas, Peterson, Schiffer and Von Flatern

Ayes 23    Nays 7    Excused 0    Absent 0    Conflicts 0

 

3/2/2010    H Received for Concurrence

3/2/2010    H Did Concur

 

ROLL CALL

Ayes:  Representative(s) Anderson, R., Bagby, Barbuto, Berger, Blake, Blikre, Bonner, Brechtel, Brown, Buchanan, Byrd, Cannady, Carson, Cohee, Connolly, Craft, Davison, Diercks, Edmonds, Esquibel, K., Gilmore, Gingery, Goggles, Hales, Hammons, Harshman, Harvey, Illoway, Jaggi, Jorgensen, Kimble, Lockhart, Lubnau, Madden, McKim, McOmie, Miller, Millin, Moniz, Patton, Pedersen, Petersen, Quarberg, Roscoe, Semlek, Shepperson, Simpson, Steward, Stubson, Teeters, Thompson, Throne, Wallis, Zwonitzer, Dn. and Zwonitzer, Dv.

Nays:  Representative(s) Landon

Excused:  Representative(s) Childers, Hallinan, Peasley and Philp

Ayes 55    Nays 1    Excused 4    Absent 0    Conflicts 0

 

3/2/2010    Assigned Number HEA No. 0031

3/3/2010    H Speaker Signed HEA No. 0031

3/3/2010    S President Signed HEA No. 0031

3/5/2010    Governor Signed HEA No. 0031

3/8/2010    Assigned Chapter Number

 

Chapter No. 0050  Session Laws of Wyoming 2010