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Bills · 2011-2012 Regular Session

AB 49

Died at session end Official bill text Atom feed

including snowmaking in the definition of manufacturing for sales and use tax purposes.

  1. Introduced, stopped here
  2. Passes Assembly, not reached
  3. Passes Senate, not reached
  4. Governor signs, not reached
  5. Law, not reached

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

Under current law, the sale of machines and equipment used exclusively and

directly by a manufacturer in manufacturing tangible personal property is exempt

from the sales and use tax. For sales and use tax purposes, "manufacturing" includes

all of the following:

1. Crushing, washing, grading, and blending sand, rock, gravel, and other

minerals.

2. Ore dressing.

3. Conveying work in progress directly from one manufacturing process to

another in the same plant.

4. Testing or inspecting a new article of tangible personal property that is being

manufactured.

5. Storing work in progress in the same plant where the manufacturing occurs.

6. Assembling finished units of tangible personal property.

7. Packaging a new article of tangible personal property.

Under this bill, for sales and use tax purposes, "manufacturing" also includes

snowmaking and snow-grooming operations at ski hills, ski slopes, and ski trails.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: August (R) , Ballweg (R) , Kerkman (R) , LeMahieu (R) , Mursau (R) , Pridemore (R) , Severson (R) , Spanbauer (R) , Strachota (R)

3 cosponsors

Grothman (R) , Kedzie (R) , Olsen (R)

Full history

  1. Mar 15, 2011 · Assembly

    Introduced by Representatives LeMahieu, Severson, Mursau, August, Ballweg, Kerkman, Pridemore, Strachota and Spanbauer;Cosponsored by Senators Grothman, Olsen and Kedzie

  2. Mar 15, 2011 · Assembly

    Read first time and referred to committee on Tourism, Recreation and State Properties

  3. Apr 15, 2011 · Assembly

    Fiscal estimate received

  4. Jun 1, 2011 · Assembly

    Public hearing held

  5. Jun 2, 2011 · Assembly

    Assembly amendment 1 offered by Representative LeMahieu

  6. Mar 23, 2012 · Assembly

    Failed to pass pursuant to Senate Joint Resolution 1