Bill
Number: S.B. 1546
Fann
Floor Amendment
Reference
to: printed bill
Amendment
drafted by: Leg Council
FLOOR
AMENDMENT EXPLANATION
1. Allows a city or town
to continue to levy an existing transaction privilege tax (TPT) that was levied
on or before May 1, 2019, from the sales of certain propagative materials,
implants used as growth promotants and injectable medicines, and neat animals, horses,
asses, sheep, ratites, swine or goats used as breeding or production stock. A
city or town may not continue to levy a TPT on these items:
a)
for
a city or town with a population of 50,000 persons or less, from and after June
30, 2021; and
b)
for
a city or town with a population of more than 50,000 persons, from and after
December 31, 2019.
2. Allows a city or town
to continue to levy TPT that was levied on or before May 1, 2019, on livestock
and poultry feed, salts, vitamins and other additives for livestock or poultry
consumption.
3. Allows a city or town
to levy TPT on the gross proceeds of sales or gross income derived from the
sale of a motor vehicle to:
a) a nonresident if the
purchaser's state of residence does not allow a corresponding use tax exemption
and if the nonresident has secured a special 90-day permit; and
b) an enrolled member of
an Indian tribe who resides on the Indian reservation established for that
tribe, except if possession of the vehicle is received on the enrolled member's
Indian reservation.
4. Allows a taxpayer and
the taxpayer's spouse who does not file a return, in addition to dependents, to
claim the dependent tax credit and the credit for increased TPT or excise tax
paid for education.
5. Allows a part-year
dependent tax credit in the percentage that the taxpayer's Arizona gross income
is of the federal adjusted gross income.
6. Defines terms.
Page
68, strike lines 16 through 25, insert:
"3. Notwithstanding section 42‑5061, subsection A,
paragraph 33, paragraph 42, subdivision (b) and paragraph
43 and subsection B, paragraph 5, continue to levy an existing transaction
privilege tax that was levied on or before May 1, 2019 on the gross proceeds of
sales or gross income derived from the sales of:
(a) propagative
materials to persons who use those items to commercially produce agricultural,
horticultural, viticultural or floricultural crops in this state. This
subdivision does not apply and a city or town may not continue to levy a
transaction privilege tax pursuant to this subdivision as follows:
(i) For a
city or town with a population of fifty thousand persons or less, from and
after June 30, 2021.
(ii) For
a city or town with a population of more than fifty thousand persons, from and
after December 31, 2019.
(b) Livestock
and poultry feed, salts, vitamins and other additives for livestock or poultry
consumption that are sold to persons for use or consumption by their own
livestock or poultry, for use or consumption in the businesses of farming,
ranching and producing or feeding livestock, poultry, or livestock or poultry
products or for use or consumption in noncommercial boarding of livestock.
(c) Implants
used as growth promotants and injectable medicines, not already exempt under
section 42‑5061, subsection A, paragraph 8, for livestock or poultry
owned by or in possession of persons who are engaged in producing livestock,
poultry, or livestock or poultry products or who are engaged in feeding
livestock or poultry commercially. This subdivision does not apply and a city
or town may not continue to levy a transaction privilege tax pursuant to this
subdivision as follows:
(i) For a
city or town with a population of fifty thousand persons or less, from and
after June 30, 2021.
(ii) For
a city or town with a population of more than fifty thousand persons, from and
after December 31, 2019.
(d) Neat
animals, horses, asses, sheep, ratites, swine or goats used or to be used as
breeding or production stock, including sales of breedings or ownership shares
in such animals used for breeding or production. This subdivision does not
apply and a city or town may not continue to levy a transaction privilege tax
pursuant to this subdivision as follows:
(i) For a
city or town with a population of fifty thousand persons or less, from and
after June 30, 2021.
(ii) For
a city or town with a population of more than Fifty thousand persons, from and
after December 31, 2019."
Page 68,
between lines 34 and 35, insert:
"6. Notwithstanding section 42-5061, subsection A, paragraph
28, levy a transaction privilege tax on the gross proceeds of sales or gross
income derived from the sale of a motor vehicle to:
(a) A
nonresident of this state if the purchaser's state of residence does not allow
a corresponding use tax exemption to the tax imposed by chapter 5, article 1 of
this title and if the nonresident has secured a special ninety day nonresident
registration permit for the vehicle as prescribed by sections 28-2154 and
28-2154.01. This subdivision does not apply if the purchaser takes
possession of the vehicle outside of this state.
(b) An
enrolled member of an Indian tribe who resides on the Indian reservation
established for that tribe, except if possession of the vehicle is
received on the enrolled member's Indian reservation."
Renumber to
conform
Page
69, between lines 5 and 6, insert:
"3. "Poultry" includes ratites.
4. "propagative
materials":
(a) Includes
seeds, seedlings, roots, bulbs, liners, transplants, cuttings, soil and plant
additives, agricultural minerals, auxiliary soil and plant substances,
micronutrients, fertilizers, insecticides, herbicides, fungicides, soil
fumigants, desiccants, rodenticides, adjuvants, plant nutrients and plant
growth regulators.
(b) Except
for use in commercially producing industrial hemp as defined in section 3-311,
does not include any propagative materials used in producing any part,
including seeds, of any plant of the genus cannabis."
Renumber to
conform
Page 73,
line 33, strike "43‑1089.01" insert
"43‑1073.01"
Page 91,
line 7, after "is" insert "either
the taxpayer, the taxpayer's spouse who does not file a return or"
Page 92,
line 21, after "is" insert "either the taxpayer, the taxpayer's spouse who does not file a return
or"
Page
93, between lines 12 and 13, insert:
"D. In the case of a nonresident or part‑year resident
taxpayer, the credit allowed under this section is allowed in the percentage
that the taxpayer's Arizona gross income is of the federal adjusted gross
income."
Amend title to conform