IN SB0131 | 2019 | Regular Session
Status
Spectrum: Slight Partisan Bill (Republican 9-3)
Status: Enrolled on April 11 2019 - 75% progression, died in chamber
Action: 2019-04-17 - House advisors appointed: Miller D, Stutzman, Errington and Harris
Text: Latest bill text (Engrossed) [PDF]
Status: Enrolled on April 11 2019 - 75% progression, died in chamber
Action: 2019-04-17 - House advisors appointed: Miller D, Stutzman, Errington and Harris
Text: Latest bill text (Engrossed) [PDF]
Summary
Sales tax on recreational vehicles. Removes the expiration of the provision in current law that provides that the sales tax rate on certain cargo trailers or recreational vehicles is the rate of the other state or other country in which the cargo trailer or recreational vehicle will be titled or registered under certain circumstances. (This provision was set to expire on June 30, 2019.)
Amends the provision to apply only to sales that are made before July 1, 2019, or after June 30, 2024, to a resident of a nonreciprocal state or a foreign country. Provides a five year exemption from the state gross retail tax for cargo trailers and recreational vehicles sold to residents of nonreciprocal states and foreign countries beginning July 1, 2019, and ending June 30, 2024.
Requires the legislative services agency (LSA) to evaluate the economic and fiscal impact of the exemption. Authorizes the LSA to request information from certain officials, governmental entities, and organizations. Requires the officials, governmental entities, and organizations to cooperate with the LSA in providing the requested information. Repeals the provision that authorizes the department of state revenue to enter into reciprocal agreements with other states concerning a sales tax exemption for cargo trailers and recreational vehicles that will be purchased in a state by a nonresident and then titled in another state.
Title
Sales tax on recreational vehicles. Removes the expiration of the provision in current law that provides that the sales tax rate on certain cargo trailers or recreational vehicles is the rate of the other state or other country in which the cargo trailer or recreational vehicle will be titled or registered under certain circumstances. (This provision was set to expire on June 30, 2019.)
Amends the provision to apply only to sales that are made before July 1, 2019, or after June 30, 2024, to a resident of a nonreciprocal state or a foreign country. Provides a five year exemption from the state gross retail tax for cargo trailers and recreational vehicles sold to residents of nonreciprocal states and foreign countries beginning July 1, 2019, and ending June 30, 2024.
Requires the legislative services agency (LSA) to evaluate the economic and fiscal impact of the exemption. Authorizes the LSA to request information from certain officials, governmental entities, and organizations. Requires the officials, governmental entities, and organizations to cooperate with the LSA in providing the requested information. Repeals the provision that authorizes the department of state revenue to enter into reciprocal agreements with other states concerning a sales tax exemption for cargo trailers and recreational vehicles that will be purchased in a state by a nonresident and then titled in another state.
Sponsors
Roll Calls
2019-04-09 - House - House - Third reading (Y: 81 N: 15 NV: 1 Abs: 3) [PASS]
2019-04-03 - House - House - Committee Vote (Y: 13 N: 4 NV: 0 Abs: 7) [PASS]
2019-02-25 - Senate - Third reading (Y: 49 N: 0 NV: 0 Abs: 1) [PASS]
2019-02-19 - Senate - Senate - Committee Vote (Y: 14 N: 0 NV: 0 Abs: 0) [PASS]
2019-04-03 - House - House - Committee Vote (Y: 13 N: 4 NV: 0 Abs: 7) [PASS]
2019-02-25 - Senate - Third reading (Y: 49 N: 0 NV: 0 Abs: 1) [PASS]
2019-02-19 - Senate - Senate - Committee Vote (Y: 14 N: 0 NV: 0 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2019-04-17 | House | House advisors appointed: Miller D, Stutzman, Errington and Harris |
| 2019-04-17 | House | House conferees appointed: Cherry and Pryor |
| 2019-04-16 | Senate | Senate advisors appointed: Rogers, Melton and Walker |
| 2019-04-16 | Senate | Senate conferees appointed: Doriot and Niezgodski |
| 2019-04-16 | Senate | Senate dissented from House amendments |
| 2019-04-16 | Senate | Motion to dissent filed |
| 2019-04-16 | Senate | Concurrence withdrawn |
| 2019-04-15 | Senate | Motion to concur filed |
| 2019-04-11 | House | Returned to the Senate with amendments |
| 2019-04-09 | House | Third reading: passed; Roll Call 430: yeas 81, nays 15 |
| 2019-04-08 | House | Representative Wesco added as cosponsor |
| 2019-04-08 | House | Amendment #1 (Huston) prevailed; voice vote |
| 2019-04-08 | House | Amendment #2 (Porter) failed; voice vote |
| 2019-04-08 | House | Second reading: amended, ordered engrossed |
| 2019-04-04 | House | Committee report: amend do pass, adopted |
| 2019-03-04 | House | First reading: referred to Committee on Ways and Means |
| 2019-02-26 | Senate | Referred to the House |
| 2019-02-25 | Senate | Cosponsors: Representatives Miller and Stutzman |
| 2019-02-25 | Senate | House sponsor: Representative Cherry |
| 2019-02-25 | Senate | Third reading: passed; Roll Call 182: yeas 49, nays 0 |
| 2019-02-25 | Senate | Senator Melton added as coauthor |
| 2019-02-21 | Senate | Senator Niezgodski added as coauthor |
| 2019-02-21 | Senate | Second reading: ordered engrossed |
| 2019-02-19 | Senate | Committee report: amend do pass, adopted |
| 2019-02-05 | Senate | Senator Houchin added as coauthor |
| 2019-02-05 | Senate | Senators Buck and Taylor G added as coauthors |
| 2019-02-05 | Senate | Senator Walker added as third author |
| 2019-01-24 | Senate | Senator Rogers added as second author |
| 2019-01-03 | Senate | First reading: referred to Committee on Tax and Fiscal Policy |
| 2019-01-03 | Senate | Authored by Senator Doriot |
