TRANSACTION PRIVILEGE / USE TAXES
H2069 (Chapter 227)
Use Tax Exemption; School Libraries
Provides transaction privilege tax and use tax exemptions for purchases of printed, photographic, electronic, or digital media materials by schools libraries and other publicly funded libraries.
Effective July 21, 1997; tax exemptions for printed or photographic materials are retroactive for taxable periods beginning from and after August 7, 1985, and tax exemptions for electronic or digital media materials are retroactive for taxable periods from and after July 17, 1994.
H2199 (Chapter 3)
Commercial Lease Sales Tax; Royalties
Provides an exclusion under the commercial lease classification for rights in real property granted or provided which constitute a profit a prendre. These include mining claim leases and leases related to the sale of mineral rights (royalties). The exclusion does not apply to leases of real property that are in addition to and not included in the granting of mineral rights or mining claims.
Note: See procedure for refund claims of tax paid on qualified mineral leases under S1132.
Effective July 21, 1997; provisions apply retroactively to March 22, 1968.
H2353 (Chapter 109)
Gila River Bridge
Establishes distributions of transaction privilege tax revenues to a county that has entered into an intergovernmental agreement with the state by June 30, 1998, for bridge construction to provide direct access to commercial, residential and recreational facilities.
Effective from and after September 30, 1997.
H2555 (Chapter 297)
Stadium District; Multipurpose Facilities
Allows the establishment of a multipurpose facility district by a county or by two or more municipalities in the same county, and authorizes a transaction privilege tax and excise tax for land, construction, financing, maintaining, operating and marketing of the multipurpose facilities (requires voter approval for taxation). Multipurpose facility is defined as a facility located in the district and designed to accommodate sporting and entertainment, cultural, civic, meeting or convention events.
Effective July 21, 1997.
S1018 (Chapter 110)
Light Motor Vehicle Fee
Provides a transaction privilege tax exemption under the transporting classification beginning January 1, 1998, for transporting for hire persons, freight or property by light motor vehicles subject to the annual light motor vehicle fees imposed under Title 28.
Effective July 21, 1997; the provisions become effective from and after September 30, 1997.
S1184 (Chapter 245)
Sales Tax; Nursing Home Campuses
Amends retroactive provisions to allow refunds to residents back to January 1, 1982, for transaction privilege/use taxes paid on tangible personal property installed in an unlicensed residential care facility operated in conjunction with a licensed nursing care institution from December 31, 1981 to July 17, 1993. Refunds are granted regardless of existence of contractual relationship, and must be paid to past, current or future residents of the facility. Establishes rate of interest for refund/credit vouchers as 1% per year until June 30, 1998. Prohibits refunds prior to July 1, 1998. Refunds are capped at $2M, but DOR may issue credit vouchers in excess of $2M.
Includes non-severability clause.
Effective July 21, 1997; retroactive to January 1, 1982.
S1265 (Chapter 165)
Commercial Enhancement Reuse District
Allows a city or town, thru December 31, 2004, to designate a development as a commercial enhancement reuse district if certain qualifications are met, and allows them to issue certificates of qualification to prime contractors. Provides transaction privilege tax and use tax exemptions for prime contractors and sales of materials that are incorporated into such a project.
Effective July 21, 1997; with a delayed repeal date of December 31, 2004.
S1266 (Chapter 116)
Taxation of Wireless Telecommunication
Provides transaction privilege tax and use tax exemptions related to wireless communication equipment sold or furnished as an inducement to purchase telecommunication services. Also provides that a sale of wireless telecommunication equipment to a person who holds the equipment for sale or transfer to a customer as an inducement to enter into or continue a contractor for telecommunication services is a sale for resale.
Effective July 21, 1997; applies retroactively to taxable periods beginning from and after December 31, 1989.
S1354 (Chapter 178)
Used Oil Amendments
Provides an exemption under retail
and utilities classifications for sales of alternative fuel to a
used oil fuel burner who has received a Department of
Environmental Quality permit to burn used oil or used oil fuel.
Provides a similar exemption under use tax.
Effective July 21, 1997.
S1363 (Chapter 75)
Excise Tax Assessments; Limitations
Provides a four year statute of limitations for assessments of use tax against vendors subject to collect the use tax, for retail sales to purchasers who had a transaction privilege tax or use tax license and who filed use tax returns for the period in which the sales were made. A written waiver may extend the period of time to assess the use tax. Also authorizes the department, when issuing a use tax deficiency assessment against a seller, to provide a credit or offset for any use tax, interest and penalty paid by the purchaser, and specifies the criteria for such credits or offsets.
Effective July 21, 1997; applies retroactively to use tax assessments issued after June 1, 1996.
S1441 (Chapter 258) Emergency Provision
Telecommunications Tax; 911 Exchange Excess
Broadens the scope of the telecommunication services excise tax, which is imposed for the purpose of financing emergency 911 service and telecommunication devices for the deaf and the hearing and speech impaired. The tax imposed on wireless providers through June 30, 1999 may not exceed ten cents per month for each activated wireless service, and after June 30, 1999 it may not exceed twenty cents per month. The tax rate is set annually by the Joint Legislative Tax Committee no later than June 15th.
Effective April 29, 1997.
S1452 (Chapter 287 ) Emergency Clause
1997 WQARF Program Amendments
Includes a Title 49 (environment) provision to prohibit a state tax on the sale or purchase of tangible personal property used in environmental response or remediation activities. This legislation also includes a provision to assure $18M available annually for WQARF by transferring $15M, plus any monies needed to offset a deficit in collected fees and appropriations, from the corporate income tax. When corporate income tax is insufficient to supplement collected fees and appropriations, transaction privilege tax revenues are to be used.
Effective April 29, 1997.