H.B. No. 0186

Motor vehicles sales tax adjustment.

 

Sponsored By:                              Representative(s) Childers, Simpson, Thompson and Wostenberg and Senator(s) Cathcart, Geis and Larson

 

AN ACT relating to taxation and revenue; allowing a sales or use tax adjustment to purchasers of motor vehicles who have sold a previously owned vehicle within a specified time of the purchase and registration of a replacement vehicle; and providing for an effective date.

 

1/20/2003         Bill Number Assigned

1/22/2003         H Received for Introduction

1/22/2003         H Introduced and Referred to H03

2/5/2003          H03 Recommended Amend and Do Pass

 

ROLL CALL

Ayes:  Representative(s) Bucholz, Childers, Cohee, Thompson and Wostenberg

Nays:  Representative(s) Anderson, R., Johnson, L., Lockhart and Meyer

Ayes 5    Nays 4    Excused 0    Absent 0    Conflicts 0

 

2/5/2003          H Placed on General File

 

2/7/2003          H Amendments Considered

HB0186HS001/A     ADOPTED

Page 2-line 9                                          Delete "registration and".

Page 2-line 12                                        Delete "vendor" insert "authorized motor vehicle dealer".

Page 2-line 14                                        Delete "notarized bill" insert "sworn affidavit"; after "sale" insert "as prescribed by the department".

Page 2-line 15                                        After "sold," insert "signed and".

Page 2-line 16                                        After "specifying the" insert "selling price of the previously owned vehicle, the".

Page 2-line 17                                        Delete "bill" insert "affidavit".

Page 2-line 18                                        After "before" delete balance of the line.

Page 2-line 19                                        Delete line through "1-2-102" insert "the county treasurer where the sales tax is being paid by the seller on the replacement vehicle with one (1) copy of the affidavit being forwarded to the county treasurer where the buyer intends to pay sales tax on the previously owned vehicle. Any person who files a false or fraudulent sworn affidavit is subject to the provisions of W.S. 6-5-303.".

Page 2-line 21                                        Delete "notarized bill" insert "sworn affidavit".

Page 3-line 20                                        Delete "registration and".  

Page 3-line 23                                        Delete "vendor" insert "authorized motor vehicle dealer".

Page 4-line 1                                          Delete "notarized bill" insert "sworn affidavit"; after "sale" insert "as prescribed by the department".

Page 4-line 2                                          After "sold," insert "signed and".

Page 4-line 3                                          After "specifying the" insert "selling price of the previously owned vehicle, the".

Page 4-line 4                                          Delete "bill" insert "affidavit".

Page 4-line 5                                          After "before" delete balance of the line.

Page 4-line 6                                          Delete line through "1-2-102" insert "the county treasurer where the sales tax is being paid by the seller on the replacement vehicle with one (1) copy of the affidavit being forwarded to the county treasurer where the buyer intends to pay sales tax on the previously owned vehicle. Any person who files a false or fraudulent sworn affidavit is subject to the provisions of W.S. 6-5-303".

Page 4-line 8                                          Delete "notarized bill" insert "sworn affidavit".  COHEE, CHAIRMAN

 

2/7/2003          H Passed CoW

2/10/2003         H Passed 2nd Reading

2/11/2003         H Failed 3rd Reading

 

ROLL CALL

Ayes:  Representative(s) Bagby, Buchanan, Childers, Edwards, Hageman, Harvey, Hinckley, Illoway, Jones, Landon, Law, Luthi, McOmie, Meuli, Miller, D., Nicholas, Olsen, Osborn, Powers, Prosser, Reese, Robinson, Ross, Simpson, Slater, Tipton, Walsh and Wostenberg.

Nays:  Representative(s) Alden, Anderson, R., Baker, Berger, Boswell, Brechtel, Bucholz, Cohee, Cooper, Diercks, Esquibel, Gentile, Gilmore, Harshman, Iekel, Jansen, Johnson, L., Johnson, W., Jorgensen, Latta, Lockhart, Martin, McMurtrey, Meyer, Morgan, Parady, Petersen, Philp, Semlek, Thompson, Warren and Wasserburger.

Ayes 28    Nays 32    Excused 0    Absent 0    Conflicts 0

 

2/12/2003         H Failed 3rd 28-32; Failed Reconsideration

 

ROLL CALL

Ayes:  Representative(s) Alden, Baker, Berger, Brechtel, Buchanan, Childers, Cohee, Diercks, Edwards, Hageman, Harvey, Hinckley, Jones, Landon, Latta, Law, Luthi, McMurtrey, McOmie, Miller, D., Olsen, Petersen, Powers, Prosser, Ross, Simpson, Tipton, Wasserburger and Wostenberg.

Nays:  Representative(s) Anderson, R., Bagby, Boswell, Bucholz, Cooper, Esquibel, Gentile, Gilmore, Harshman, Iekel, Illoway, Jansen, Johnson, L., Johnson, W., Jorgensen, Lockhart, Martin, Meuli, Meyer, Morgan, Nicholas, Parady, Philp, Reese, Robinson, Semlek, Slater, Thompson and Warren.

Excused:  Representative(s) Osborn and Walsh.

Ayes 29    Nays 29    Excused 2    Absent 0    Conflicts 0