H.B. No. 0147

Excise tax-vendor compensation.

 

Sponsored By:        Representative(s) Zwonitzer, Dv. and Senator(s) Peterson

 

AN ACT relating to taxation and revenue; providing for a credit to vendors or direct payers for the collection and payment of sales and use taxes; specifying the source of the funding of the credit; and providing for an effective date.

 

1/13/2011      Bill Number Assigned

1/14/2011      H Received for Introduction

1/17/2011      H Introduced and Referred to H03

1/28/2011      H03 Recommended Amend and Do Pass

 

ROLL CALL

Ayes:  Representative(s) Blikre, Campbell, Childers, Madden, Miller, Petersen and Semlek

Nays:  Representative(s) Vranish

Excused:  Representative(s) Goggles

Ayes 7    Nays 1    Excused 1    Absent 0    Conflicts 0

 

1/28/2011      H Placed on General File

 

HB0147HS001/ADOPTED

Page 1-line 2           After "vendors" insert "or direct payers".

Page 2-line 1           After "vendor" insert "or direct payer".

Page 2-line 5           After "vendor" insert "or direct payer".

Page 2-line 13          Delete "two" insert "one".

Page 2-line 14          Delete "($2,500.00)" insert "($1,500.00)"; after "vendor" insert "or direct payer".

Page 3-line 13          After "vendor" insert "or direct payer".

Page 3-line 17          After "vendor" insert "or direct payer".

Page 4-line 1           Delete "two" insert "one"; delete "($2,500.00)" insert "($1,500.00)".

Page-4 line 2           After "vendor" insert "or direct payer".  CHILDERS, CHAIRMAN

 

HB0147HW001/ADOPTED

Page 2-line 7           Delete "fifty thousand dollars ($50,000.00)" insert "six thousand two hundred fifty dollars ($6,250.00)".

Page 2-line 9           Delete "fifty" insert "six thousand two hundred fifty dollars ($6,250.00)".

Page 2-line 10          Delete the line through "($50,000.00)".

Page 2-line 13          Delete the standing committee amendment (HB0147HS001/A) to this line; after "exceed" delete balance of the line and insert "one thousand dollars ($1,000.00)".

Page 2-line 14          In the standing committee amendment (HB0147HS001/A) to this line delete "($1,500)". 

Page 3-line 19          Delete "fifty thousand dollars ($50,000.00)" insert "six thousand two hundred fifty dollars ($6,250.00)".

Page 3-line 21          Delete "fifty" insert "six thousand two hundred fifty dollars ($6,250.00)".

Page 3-line 22          Delete the line through "($50,000.00)".

Page 4-line 1           Delete the standing committee amendment (HB0147HS001/A) to this line; delete "two thousand five hundred dollars ($2,500.00)" insert "one thousand dollars ($1,000.00)".  MADDEN

 

2/1/2011       H Passed CoW

2/2/2011       H Passed 2nd Reading

2/3/2011       H Passed 3rd Reading

 

ROLL CALL

Ayes:  Representative(s) Barbuto, Berger, Blake, Blikre, Bonner, Botten, Brown, Buchanan, Burkhart, Byrd, Campbell, Cannady, Childers, Connolly, Craft, Davison, Edmonds, Eklund, Esquibel, K., Freeman, Gay, Gingery, Goggles, Greear, Greene, Harshman, Harvey, Hunt, Illoway, Jaggi, Kasperik, Kroeker, Krone, Lockhart, Loucks, Madden, McKim, Moniz, Nicholas, B., Patton, Peasley, Pederson, Petersen, Petroff, Quarberg, Roscoe, Semlek, Shepperson, Steward, Stubson, Throne, Wallis, Zwonitzer, Dn. and Zwonitzer, Dv.

Nays:  Representative(s) Brechtel, Lubnau, McOmie, Miller, Teeters and Vranish

Ayes 54    Nays 6    Excused 0    Absent 0    Conflicts 0

 

2/4/2011       S Received for Introduction

2/4/2011       S Introduced and Referred to S03

2/16/2011      S03 Recommended Amend and Do Pass

 

ROLL CALL

Ayes:  Senator(s) Barnard, Emerich and Perkins

Nays:  Senator(s) Case and Hines

Ayes 3    Nays 2    Excused 0    Absent 0    Conflicts 0

 

2/16/2011      S Placed on General File

 

HB0147SS001/ADOPTED  (TO ENGROSSED COPY)

Page 5-line 1           Delete "July 1, 2011" insert "January 1, 2012".  HINES, CHAIRMAN

 

HB0147SW001/ADOPTED  (TO ENGROSSED COPY)

Page 1-line 4           After "credit;" insert "providing an appropriation;".

Page 4-after line 23    Insert and renumber:

"Section 2.  There is appropriated one hundred sixty thousand dollars ($160,000.00) from the general fund to the department of revenue.  This appropriation shall be for the period beginning with the effective date of this section and ending June 30, 2012.  This appropriation shall be expended only for the purpose of implementing the tax credit provided by this act.  Notwithstanding any other provision of law, this appropriation shall not be transferred or expended for any other purpose and any unexpended, unobligated funds remaining from this appropriation shall revert as provided by law on June 30, 2012.  This appropriation shall not be included in the department of revenues' 2013-2014 standard biennial budget request.".

Page 5-line 1           Delete "2." insert "3.  (a)  Section 1 of".

Page 5-after line 1     Insert:

"(b)  Section 2 of this act is effective immediately upon completion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constitution.".  PETERSON

 

2/25/2011      S Passed CoW

 

HB0147S2001/ADOPTED  (TO ENGROSSED COPY)

Page 2-line 8           After "taxes." delete balance of line.

Page 2-line 9           Delete through "($6,250.00),".

Page 2-line 11          After "due" delete balance of line.

Page 2-line 12          Delete.

Page 2-line 13          Delete through "due".

Page 2-line 15          Delete "one thousand dollars ($1,000.00)" insert "two hundred forty-five dollars ($245.00)".

Page 3-line 22          After "taxes." delete balance of line.

Page 3-line 23          Delete through "($6,250.00),".

Page 4-line 1           After "due" delete balance of line.

Page 4-line 2           Delete.

Page 4-line 3           Delete through "due".

Page 4-line 5           Delete "one thousand dollars" insert "two hundred forty-five dollars ($245.00)".

Page 4-line 6           Delete "($1,000.00)".  MEIER, NICHOLAS

 

HB0147S2002/FAILED  (TO ENGROSSED COPY)

Page 1-line 3           Delete "and use".

Page 1-line 10          After "(xi)" delete "," insert "and"; after "39‑15‑111(b)(i)" delete balance of line.

Page 1-line 11          Delete through "39‑16‑111(b)(i)".

Page 2-line 14                Delete "and W.S. 39‑16‑107(b)(viii)".

Page 3-lines 12 through 24    Delete.

Page 4-lines 1 through 23     Delete.  MEIER

 

HB0147S2003/ADOPTED  (TO ENGROSSED COPY)

Delete the First Meier Second Reading Amendment (HB0147S2001/AE) and the Second Meier Second Reading Amendment (HB0147S2002/AE) entirely and further amend as follows:

Page 2-lines 8 through 13     Delete and insert:  "taxes. For the first six thousand two hundred fifty dollars ($6,250.00) of tax due, the credit is equal to one and ninety-five hundredths percent (1.95%) of the amount of tax due.  For any tax due in excess of six thousand two hundred fifty dollars ($6,250.00), the credit for that additional amount shall be one percent (1%) of that amount, provided that the total credit".

Page 2-line 15          Delete "one thousand dollars ($1,000.00)" insert "five hundred dollars ($500.00)".

Page 3-lines 22 through 24    Delete and insert:  "reporting of taxes. For the first six thousand two hundred fifty dollars ($6,250.00) of tax due, the credit is equal to one and ninety-five hundredths percent (1.95%) of the amount of tax due.  For any tax due in excess of six thousand two hundred fifty dollars ($6,250.00), the credit for that additional amount shall be one percent (1%) of that amount, provided that".

Page 4-lines 1 through 3      Delete.

Page 4-line 5                 Delete "one thousand dollars" insert "five hundred dollars ($500.00)".

Page 4-line 6           Delete "($1,000.00)". BEBOUT

 

ROLL CALL

Ayes:  Senator(s) Anderson, Bebout, Christensen, Coe, Cooper, Emerich, Esquibel, F., Geis, Hicks, Jennings, Johnson, Landen, Perkins, Peterson and Schiffer

Nays:  Senator(s) Barnard, Burns, Case, Dockstader, Driskill, Hastert, Hines, Martin, Meier, Nicholas, P., Nutting, Rothfuss, Scott and Von Flatern

Conflicts:  Senator(s) Ross

Ayes 15    Nays 14    Excused 0    Absent 0    Conflicts 1

 

2/28/2011      S Passed 2nd Reading

 

HB0147S3001/FAILED  (TO ENGROSSED COPY)

Page 1-line 3           After "taxes;" insert "providing an exception;".

Page 2-line 2           After "(xi)" insert "Except as otherwise provided in this paragraph,".

Page 2-line 15          Delete the Bebout Second Reading Amendment (HB0147S2003/AE) to this line and further amend as follows: delete "one thousand dollars ($1,000.00)" insert "four hundred dollars ($400.00)".

Page 2-line 20          After "39‑15‑111(b)(i)." insert "No credit shall be allowed under this paragraph for any month if the total credit as determined under this paragraph would exceed four hundred dollars ($400.00) in any month.".

Page 3-line 16          After "(viii)" insert "Except as otherwise provided in this paragraph,".

Page 4-line 5           Delete the Bebout Second Reading Amendment (HB0147S2003/AE) to this line and further amend as follows: delete "one thousand dollars" insert "four hundred dollars ($400.00)".

Page 4-line 10          After "39‑16‑111(b)(i)." insert "No credit shall be allowed under this paragraph for any month if the total credit as determined under this paragraph would exceed four hundred dollars ($400.00) in any month.".  MEIER

 

3/1/2011       S Passed 3rd Reading

 

ROLL CALL

Ayes:  Senator(s) Anderson, Barnard, Bebout, Burns, Christensen, Coe, Cooper, Dockstader, Driskill, Emerich, Esquibel, F., Geis, Hicks, Jennings, Johnson, Landen, Martin, Meier, Nutting, Perkins, Peterson, Schiffer and Scott

Nays:  Senator(s) Case, Hastert, Hines, Nicholas, P., Rothfuss and Von Flatern

Conflicts:  Senator(s) Ross

Ayes 23    Nays 6    Excused 0    Absent 0    Conflicts 1

 

3/1/2011       H Received for Concurrence

3/2/2011       H Did Concur

 

ROLL CALL

Ayes:  Representative(s) Barbuto, Berger, Blake, Blikre, Bonner, Botten, Brown, Burkhart, Byrd, Campbell, Cannady, Childers, Connolly, Craft, Davison, Edmonds, Eklund, Esquibel, K., Freeman, Gingery, Goggles, Greear, Greene, Harshman, Harvey, Illoway, Jaggi, Kasperik, Kroeker, Krone, Lockhart, Loucks, Madden, McKim, McOmie, Miller, Moniz, Nicholas, B., Patton, Peasley, Petersen, Petroff, Quarberg, Roscoe, Semlek, Shepperson, Steward, Stubson, Teeters, Throne, Wallis, Zwonitzer, Dn. and Zwonitzer, Dv.

Nays:  Representative(s) Brechtel, Buchanan, Gay, Hunt, Lubnau and Vranish

Excused:  Representative(s) Pederson

Ayes 53    Nays 6    Excused 1    Absent 0    Conflicts 0

 

3/2/2011       Assigned Number HEA No. 0096

3/3/2011       H Speaker Signed HEA No. 0096

3/3/2011       S President Signed HEA No. 0096

3/10/2011      Governor Signed HEA No. 0096

3/10/2011      Assigned Chapter Number

 

Chapter No. 0183  Session Laws of Wyoming 2011