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Bills · 2015-2016 Regular Session

AB 313

Died at session end Official bill text Atom feed

Relating to: a sales and use tax exemption for building materials that become a part of a facility for a local unit of government or nonprofit organization. (FE)

Legislature — Tax exemptions, joint survey committee on Municipality Municipality — Annexation Organization, miscellaneous Public building Sales tax — Exemption Sanitation and sewerage management

  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 this bill, the sale of tangible personal property that becomes a component

of a facility in this state that is owned by a county, municipality, school district, or

nonprofit organization is exempt from the sales tax and the use tax. The exemption

applies to tangible personal property purchased by a construction contractor who

transfers the property to the county, municipality, school district, or nonprofit

organization as part of constructing the facility.

Under current law, counties, municipalities, school districts, and nonprofit

organizations are exempt from paying the sales tax and the use tax on purchases of

tangible personal property. Currently, a construction contractor hired by the county,

municipality, school district, or nonprofit organization may not receive the

exemption for property purchased by the contractor to be used for a county,

municipality, school district, or nonprofit organization construction project.

Because this bill relates to an exemption from state or local taxes, it may be

referred to the Joint Survey Committee on Tax Exemptions for a report to be printed

as an appendix to the bill.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Ballweg (R) , Bernier (R) , E. Brooks (R) , Jacque (R) , Kooyenga (R) , Kulp (R) , Novak (R) , Tranel (R)

8 cosponsors

Gudex (R) , Harsdorf (R) , Jarchow (R) , Kahl (D) , Krug (R) , Marklein (R) , Petrowski (R) , Shankland (D)

Votes

Assembly: Report of joint survey committee on Tax Exemptions received, Ayes 9, Noes 0

Passed 9–0 Oct 29, 2015 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: Report Assembly Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 13, Noes 0

Passed 13–0 Nov 13, 2015 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: Report passage as amended recommended by Committee on Ways and Means, Ayes 13, Noes 0

Passed 13–0 Nov 13, 2015 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Full history

  1. Aug 21, 2015 · Assembly

    Introduced by Representatives Kulp, Jacque, Tranel, Bernier, Kooyenga, E. Brooks, Novak and Ballweg; cosponsored by Senators Marklein, Gudex, Harsdorf and Petrowski

  2. Aug 21, 2015 · Assembly

    Read first time and referred to Committee on Ways and Means

  3. Aug 26, 2015 · Assembly

    Representative Jarchow added as a coauthor

  4. Aug 31, 2015 · Assembly

    Fiscal estimate received

  5. Sep 28, 2015 · Assembly

    Representative Kahl added as a coauthor

  6. Oct 8, 2015 · Assembly

    Public hearing held

  7. Oct 16, 2015 · Assembly

    Assembly Amendment 1 offered by Representatives Spiros and Kulp

  8. Oct 20, 2015 · Assembly

    Referred to joint survey committee on Tax Exemptions pursuant to Assembly Rule 42 (1)(b)

  9. Oct 22, 2015 · Assembly

    Executive action taken by joint survey committee on Tax Exemptions

  10. Oct 22, 2015 · Assembly

    Executive action taken by committee on Ways and Means

  11. Oct 29, 2015 · Assembly

    Report of joint survey committee on Tax Exemptions received, Ayes 9, Noes 0

  12. Nov 13, 2015 · Assembly

    Report Assembly Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 13, Noes 0

  13. Nov 13, 2015 · Assembly

    Report passage as amended recommended by Committee on Ways and Means, Ayes 13, Noes 0

  14. Nov 13, 2015 · Assembly

    Referred to committee on Rules

  15. Nov 16, 2015 · Assembly

    Representative Shankland added as a coauthor

  16. Dec 9, 2015 · Assembly

    Representative Krug added as a coauthor

  17. Apr 13, 2016 · Assembly

    Failed to pass pursuant to Senate Joint Resolution 1