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
2/3/2011 H Passed 3rd
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
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,
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
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
ROLL CALL
Ayes: Senator(s)
Anderson, Barnard, Bebout, Burns, Christensen, Coe, Cooper, Dockstader,
Driskill, Emerich, Esquibel, F., Geis, Hicks,
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