|
H.B. No. 0117 |
Data processing services centers-tax exemptions. |
Sponsored By: Representative(s) Illoway,
Berger, Brown, Buchanan, Byrd, Lubnau, Nicholas, B., Patton, Pedersen and
Throne and Senator(s) Burns, Cooper, Emerich, Martin, Nicholas, P. and Ross
AN ACT relating to sales and
use taxes; modifying the requirements for an exemption
from sales and use taxes for computer software of data processing services
centers; providing for additional sales and use tax exemptions for data
processing services centers; specifying requirements for the exemptions;
requiring reports; and providing for an effective date.
1/11/2011 Bill
Number Assigned
1/12/2011 H
Received for Introduction
1/13/2011 H
Introduced and Referred to H03
1/19/2011 H03
Recommended Amend and Do Pass
ROLL CALL
Ayes:
Representative(s) Blikre, Campbell, Childers, Madden, Miller, Petersen, Semlek
and Vranish
Excused:
Representative(s) Goggles
Ayes 8 Nays 0 Excused 1 Absent
0 Conflicts 0
1/19/2011 H Placed on General File
HB0117HS001/ADOPTED
Page 3-lines 11 through 14 Delete entirely.
Page 3-line 16 Delete "(IV)" insert "(III)".
Page 3-line
17 Delete ", (II) and" insert "and (II)".
Page 3-line
18 Delete "(III)".
Page 4-line
17 Delete "or (III)".
Page 4-line 21 Delete "The".
Page 4-lines 22
through 24 Delete
entirely.
Page 6-After line 8 Insert:
"(IV) For the purpose of claiming the exemptions in
subdivisions (I) and (II) of this subparagraph, for data centers where more
than one (1) entity occupies the facility but offer data services as a single
entity, the purchaser shall demonstrate that all the requirements of
subdivision (III) are met in the aggregate by the entities occupying the
facility regardless of multiple ownerships of equipment and buildings.".
Page 10-After line
11 Insert:
"(IV) For the purpose of claiming the exemptions in
subdivisions (I) and (II) of this subparagraph, for data centers where more
than one (1) entity occupies the facility but offer data services as a single
entity, the purchaser shall demonstrate that all the requirements of
subdivision (III) are met in the aggregate by the entities occupying the
facility regardless of multiple ownerships of equipment and buildings.". CHILDERS, CHAIRMAN
1/20/2011 H Passed CoW
1/21/2011 H Passed 2nd
1/24/2011 H Passed 3rd
ROLL CALL
Ayes:
Representative(s) Barbuto, Berger, Blake, Blikre, Bonner, Botten,
Brechtel, Brown, Buchanan, Burkhart, Byrd, Campbell, Cannady, Childers,
Connolly, Craft, Davison, Edmonds, Eklund, Esquibel, K., Freeman, Gingery,
Greear, Greene, Harshman, Harvey, Illoway, Jaggi, Kasperik, Kroeker, Krone,
Lockhart, Loucks, Lubnau, Madden, McKim, Miller, Moniz, Nicholas, B., Patton,
Pederson, Petersen, Petroff, Quarberg, Roscoe, Shepperson, Stubson, Throne,
Vranish, Wallis, Zwonitzer, Dn. and Zwonitzer, Dv.
Nays:
Representative(s) Gay, McOmie, Peasley, Semlek, Steward and Teeters
Excused:
Representative(s) Goggles
Absent:
Representative(s) Hunt
Ayes 52 Nays 6 Excused
1 Absent 1 Conflicts
0
1/26/2011 S
Received for Introduction
1/27/2011 S
Introduced and Referred to S03
2/8/2011 S03
Recommended Do Pass
ROLL CALL
Ayes: Senator(s)
Barnard, Emerich, Hines and Perkins
Nays: Senator(s)
Case
Ayes 4 Nays 1 Excused
0 Absent 0 Conflicts 0
2/8/2011 S
Placed on General File
HB0117SW001/FAILED (TO ENGROSSED
COPY)
Page 1-line 6 After "exemptions;" insert "providing
for repeal of the exemptions as specified;".
Page 10-after line 20 Insert and renumber:
"Section
2. W.S. 39‑15‑105(a)(vii)(S) and 39‑16‑105(a)(viii)(H) are
repealed five (5) years after the date on which the data processing service
center commences operations. The repeal
of the exemptions as provided in this section shall not be effective if the
governor and the joint revenue interim committee certify to the legislature
that the recipient of the tax exemption has demonstrated that it has provided
the benefits projected in the
2/9/2011 S Passed CoW
HB0117S2001/FAILED (TO ENGROSSED
COPY)
Page 1-line 6 After "exemptions;" insert "providing
for payment and refund of the taxes as specified; requiring reports;".
Page 1-line 10 After "39‑15‑105(a)(viii)(S)"
delete "and" insert ", 39‑15‑107(b) by creating a
new paragraph (xi), 39‑15‑109(c) by creating a new paragraph (iii),".
Page 1-line 11 Before "are" insert ",
39‑16‑107(b) by creating a new paragraph
(viii) and 39‑15‑109(c) by creating a new paragraph (ii)".
Page 6-after line 9 Insert and renumber:
"39-15-107.
Compliance; collection procedures.
(b) Payment. The following shall apply:
(xi) For the sales tax
exemption granted under W.S. 39‑15‑105(a)(viii)(S),
any qualifying purchase made shall be subject to the sales tax which shall be
paid as provided by this section, subject to the refund provisions of W.S. 39‑15‑109(c)(iii). Upon payment of the tax, the department of
revenue shall transfer the tax to the state treasurer who shall deposit the tax
into the "data processing services excise tax account" which is
hereby created. The amounts within the
account shall accrue interest at an annual rate of four percent (4%).
39-15-109. Taxpayer remedies.
(c) Refunds. The following shall apply:
(iii) Each data
processing services center qualifying for the sales tax exemption granted under
W.S. 39‑15‑105(a)(viii)(S) shall be
entitled to a full refund of all sales taxes paid plus any accrued interest as
provided by W.S. 39‑15‑107(b)(xi).
A refund under this paragraph shall be paid every fifth year of
continuous operation of the center in this state from the account created by
W.S. 39‑15‑107(b)(xi).".
Page 10-after line 20 Insert and renumber:
"39-16-107.
Compliance; collection procedures.
(b) Payment. The following shall apply:
(viii) For the use tax
exemption granted under W.S. 39‑16‑105(a)(viii)(H),
any qualifying purchase made shall be subject to the use tax which shall be
paid as provided by this section, subject to the refund provisions of W.S. 39‑16‑109(c)(ii). Upon payment of the tax, the department of
revenue shall transfer the tax to the state treasurer who shall deposit the tax
into the "data processing services excise tax account" created by
W.S. 39‑15‑107(b)(xi). The amounts within the account shall accrue
interest at an annual rate of four percent (4%).
39‑16‑109. Taxpayer remedies.
(c) Refunds. The following shall apply:
(ii) Each data
processing services center qualifying for the use tax exemption granted under
W.S. 39‑16‑105(a)(viii)(H) shall be
entitled to a full refund of all use taxes paid plus any accrued interest as
provided by W.S. 39‑16‑107(b)(viii). A refund under this paragraph shall be paid every fifth year
of continuous operation of the center in this state from the account referenced
in W.S. 39‑16‑107(b)(viii).".
Page 11-before line 1 Insert and renumber:
"Section 2.
(a) The
(i) A history of employment in terms of numbers of
employees, full-time and part-time employees and rates of turnover classified
by the 2007 edition of the North American Industry Classification System
(NAICS) code, as amended, manufacturing
section 31 – 33 from information collected by the department of employment;
(ii) A history of employment in terms of numbers of
employees, full-time and part-time employees and rates of turnover;
(iii) A comprehensive history of
taxes paid to the state of
2/10/2011 S Passed 2nd
HB0117S3001/ADOPTED (TO ENGROSSED
COPY)
Page 1-line 6 After "exemptions;" insert "requiring
reports;".
Page 11-before line 1 Insert and renumber:
"Section 2.
(a) If requested by the
department of revenue, any person utilizing the exemption shall report to the
department annually the amount of excise tax exempted under W.S. 39‑15‑105(a)(viii)(S) and 39‑16‑105(a)(viii)(H). The department shall report the total dollars
under this exemption to the
(i) A history of employment in terms of numbers of
employees, full-time and part-time employees and rates of turnover classified
by the 2007 edition of the North American Industry Classification System
(NAICS) code, as amended, data
processing section 518210 from information collected by the department of employment;
(ii) A history of employment in terms of numbers of
employees, full-time and part-time employees and rates of turnover;
(iii) A comprehensive history of
taxes paid to the state of
2/11/2011 S Passed 3rd
ROLL CALL
Ayes: Senator(s)
Anderson, Bebout, Burns, Christensen, Coe, Cooper, Dockstader, Driskill,
Emerich, Esquibel, F., Hastert, Hines,
Nays: Senator(s)
Case, Geis, Hicks, Schiffer and Von Flatern
Excused:
Senator(s) Barnard
Ayes 24 Nays 5 Excused
1 Absent 0 Conflicts 0
2/11/2011 H
Received for Concurrence
2/14/2011 H Did
Concur
ROLL CALL
Ayes:
Representative(s) Barbuto, Berger, Blake, Blikre, Bonner, Botten,
Brechtel, Brown, Buchanan, Burkhart, Byrd, Campbell, Cannady, Childers,
Connolly, Craft, Davison, Edmonds, Eklund, Esquibel, K., Gay, Gingery, Goggles,
Greear, Greene, Harshman, Harvey, Hunt, Illoway, Jaggi, Kasperik, Kroeker, Krone,
Lockhart, Loucks, Lubnau, Madden, McKim, McOmie, Miller, Moniz, Nicholas, B.,
Patton, Pederson, Petersen, Petroff, Quarberg, Roscoe, Semlek, Shepperson,
Steward, Stubson, Teeters, Throne, Vranish, Wallis, Zwonitzer, Dn. and
Zwonitzer, Dv.
Nays: Representative(s)
Peasley
Excused:
Representative(s) Freeman
Ayes 58 Nays 1 Excused
1 Absent 0 Conflicts 0
2/14/2011 Assigned
Number HEA No. 0017
2/14/2011 H
Speaker Signed HEA No. 0017
2/15/2011 S
President Signed HEA No. 0017
2/18/2011 Governor
Signed HEA No. 0017
2/18/2011 Assigned
Chapter Number
Chapter No. 0048 Session Laws of Wyoming 2011