Cc42A

REPORT OF CONFERENCE COMMITTEE

MR. PRESIDENT:
MR. SPEAKER:

The Conference Committee respectfully reports that it has considered SB 42 and the amendments thereto made by the House, and the disagreement of the two houses thereon, and recommends that SB 42 be amended as follows:

     On page 1, after line 14 of the House engrossed bill, insert:

"      Section 2. That chapter 10-59 be amended by adding thereto a NEW SECTION to read as follows:

     Any claim for refund by a taxpayer that is based upon or arose because of the South Dakota Supreme Court's decision in In the Matter of the Sales Tax Liability of James Pirmantgen & Patricia Carlson, 2008 SD 127 (December 23, 2008), must be filed with the owner of a mini-storage or self- storage facility on or before September 15, 2009. Each owner of a mini-storage or self-storage facility is immune from any sales tax liability to the taxpayer after September 15, 2009. However, if any sales taxes is refunded by the Department of Revenue and Regulation to the owner, the owner is not immune until the owner has refunded the sales taxes to the taxpayer.".

Respectfully submitted,             Respectfully submitted,

____________________________        ____________________________
Kristi Noem                    Tom Hansen
House Committee Chair            Senate Committee Chair