AMENDMENT FOR SENATE STATE AFFAIRS COMMITTEE ENGROSSED BILL
195ff
___________________ moved that SB 195 be amended as follows:
On page 5, between lines 15 and 16 of the Senate State Affairs Committee engrossed bill,
insert:
"
Subdivisions (2), (3), and (4) of this section do not apply to any project that is a pipeline for the
transmission or distribution of water, natural gas, crude oil, oil, or refined petroleum products.".
On page 7, between lines 4 and 5, insert:
"
This section does not apply to any project that is a pipeline for the transmission or distribution
of water, natural gas, crude oil, oil, or refined petroleum products.".
On page 10, after line 4, insert:
" Section 19. That § 10-45B-1.1 be amended to read as follows:
10-45B-1.1. For the purposes of this chapter, the term, new business facility, means a new
building or structure or the expansion of an existing building or structure, including a power
generation facility, the construction of which is subject to the contractor's excise tax pursuant to
chapter 10-46A or 10-46B. A new business facility does not include any building or structure:
(1) Used predominantly for the sale of products at retail, other than the sale of electricity at
retail, to individual consumers;
(2) Used predominantly for residential housing or transient lodging;
(3) Used predominantly to provide health care services; or
(4) That is not subject to ad valorem real property taxation or equivalent taxes measured by
gross receipts; or
(5) That is a pipeline for the transmission or distribution of water, natural gas, crude oil, oil,
or refined petroleum products.
Section 20. That chapter 10-45B be amended by adding thereto a NEW SECTION to read as
follows:
Notwithstanding any provision of chapter 10-45B or this Act, no refund may be paid under this
chapter based on project costs paid after July 1, 2010, for any project that is a pipeline for the
transmission or distribution of water, natural gas, crude oil, oil, or refined petroleum products.".