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Show COMPLETE TEXT OF INITIATIVE B V TAX REDUCTIONS (The People's Tax Reduction Act) AN ACT REDUCING THE RATE OF STATE INCOME, SALES, MOTOR FUEL, AND TOBACCO PRODUCTS TAXES TO 1986 LEVELS; PROVIDING AN EFFECTIVE DATE. BE IT ENACTED BY THE LEGISLATURE OR BY THE PEOPLE OF THE STATE OF UTAH: SECTION 1. Section 59-10-104, Utah Code Annotated 1953, as renumbered and amended by Chapter 2, Laws of Utah 1987, is repealed and re-enacted to read: 59-10-104. A tax is hereby imposed on the state taxable income, as defined in Sections 59-10-111 and 59-10-112, of every resident individual, determined: (1) In the case of every individual, other than a husband and wife or head of household required to use the tax table set forth in Subsection (2), a tax in accordance with the following table: If the state taxable income is: The tax is: Not over $750 2 of the state taxable income Over $750 but not over $1,500 $15, plus 3 of excess over $750 Over $1,500 but not over $2,250 $38, plus 4 of excess over $1,500 Over $2,250 but not over $3,000 $68, plus 5 of excess over $2,250 Over $3,000 but not over $3,750 $105, plus 6 of excess over $3,000 Over $3,750 $150, plus 7 of excess over $3,750 (2) In the case of a husband and wife filing a single return jointly, or a head of a household (as defined in section 2(b), Internal Revenue Code of 1954, as hereafter amended, redesignated, or re-enacted) re-enacted) filing a single return, a tax in accordance with the following table: If the state taxable income is: The tax is: Not over $1,500 2 of the state taxable income Over $1,500 but not over $3,000 $30, plus 3 of excess over $1,500 Over $3,000 but not over $4,500 $87, plus iX of excess over $3,000 Over $4,500 but not over $6,000 $147, plus 5 of excess over $4,500 Over $6,000 but not over $7,500 $222, plus 6 of excess over $6,000 Over $7,500 $312, plus 7 of excess over $7,500 SECTION 2. Section 59-12-103, Utah Code Annotated 1953, as last amended by Chapter 148 and 221, Laws of Utah 1987, is repealed and re-enacted to read: 59-12-103. (1) There is levied a tax on the purchaser for the amount paid or charged for the following: (a) retail sales of tangible personal property made within the state; (b) amount paid to common carriers or to telephone or telegraph corporations as defined by Section 64-2-1, whether the corporations are municipally or privately owned, for all transportation, transpor-tation, telephone service or telegraph service; (c) gas, electricity, heat, coal, fuel oil, or other fuels sold or furnished for commercial consumption; (d) gas, electricity, heat, coal, fuel oil, or other fuels sold or furnished for residential use; (e) meals sold; (0 admission to any place of amusement, entertainment, or recreation, including seats and tables reserved or otherwise, and other similar accommodations; (g) services for repairs or renovations of tangible personal property or services to install tangible personal property in connection with other tangible personal property; (h) cleaning or washing of tangible personal property; (i) tourist home, hotel, motel, or trailer court accommodations and services for less than 30 consecutive days; ft (j) laundry and dry cleaning services; (k) leases and rentals of tangible personal property f 1 property situs is in this state, if the lessee took possession? state, or if the property is stored, used, or otherwise consumed i" state; and '" (1) tangible personal property stored, used, or consumed in k-state. k-state. 11111 (2) Except for subsection (1) (d), the rates of the tax I under Subsection (1) shall be: (a) 5-332 from July 1, 1986, through December3l 19s (b) 4-12 from and after January 1,1990. ' (3) The rates of the tax levied under Subsection (1) U) sh , (a) 2-332 from July 1, 1986, through December31 19 (b) 1-12 from and after January 1, 1990. ' ,w- SECTION 3. Section 59-13-201, as last amended by Chapter fia 139, Laws of Utah 1987, is repealed and re-enacted to read: W' 1 59-13-201. (1) A tax is imposed at the rate of 14 cents pertati I upon all motor fuel that is sold, used, or received for sale or use S1 state. (2) No tax is imposed upon: (a) motor fuel which is brought into and sold in this sty original packages as purely interstate commerce sales; f l: (b) motor fuel which is exported from this state, if proofl actual exportation on forms prescribed by the commission is n.l within 180 days afterexportation. The commission mayeithercoli' no tax or upon application refund the tax paid; S: (c) motor fuel which is sold to the United States, this state the political subdivisions of this state, where sale and deliver made in quantities of 750 gallons or more; or ' 'i (d) motor fuel or components of motor fuel, which is sold I used in this state and distilled from coal, oil shale, rock asDhji. ! bituminous sand, or solid hydrocarbons located in this state, j (3) All revenue received by the commission under this part sk ! be deposited daily with the state treasurer and credited to Transportation Fund. All of the state's increase of such revenue this part shall be used for the reconstruction and repair of highwiw roads, and streets. An appropriation from the Transportation rV shall be made to the commission to cover expenses incurred in administration and enforcement of this part and the collection o!ti' motor fuel tax. i (4) The Division of Finance shall place an amount equal ton amount received from the sale or use of motorfuel used in motorfct registered under the provisions of the State Boating Act, determined by the commission, as a restricted revenue account ii it. General Fund of the state. The funds from this account shall be for the construction, improvement, operation, and maintenance-; state-owned boating facilities and for the payment of the costs expenses of the Division of Parks and Recreation in administer: and enforcing the State Boating Act. "': (5) (a) The State Tax Commission shall refund annually into-';' Off-Highway Vehicle Account in the General Fund an amount eqaj-the eqaj-the lesser of the following: (i) .3 of the motor fuel tax revec -collected under Section 41-1 1-6, or (ii) $250,000. (b) This amount shall be used as provided in Section 4i f.v SECTION 4. Section 59-13-301, as last amended by Chapterl39,Lirf of Utah 1987, is repealed and re-enacted to read: 59-13-301. (1) A tax is imposed at the rate of 14 cents pergi! on the sale or use of special fuel. (2) No tax is imposed upon special fuel which: ! (a) is sold or used for any purpose other than to operae. propel a motor vehicle upon the public highways of the state, bur: exemption applies only in those cases where the purchases or the users of special fuel establish to the satisfaction of the commission : that the special fuel was used for purposes other than to operate a motor vehicle upon the public highways of the state; r(b) is sold to the United States Government or any of its instrumentalities of this state or any of its political subdivisions; or (c) is sold and delivered into a motor vehicle for which the ) owner or operator possesses an unexpired special fuel tax exemption ' certificate issued to that owner or operator by the commission as provided in Section 59-1 3-304 for vehicles powered by certain special fUe'S(3) The special fuel tax shall be paid by the user-dealer in all cases where the special fuel is sold within the state and delivered directly into the fuel supply tank of a motor vehicle unless the motor vehicle has a current special fuel permit or a special fuel exemption permit as provided in Sections 59-13-303 and 59-13-304. In all other cases, the tax shall be paid by the user of the special fuel and shall be computed on the amount of fuel used which shall be calculated from the average number of miles per gallon obtained by the user's vehicles. (4) All revenue received by the commission from taxes and license fees under this part shall be deposited daily with the state treasurer and credited to the Transportation Fund. All of the state's i 1 ) increase of such revenue under this part shall be used for the reconstruction and repair of highways, roads, and streets. An appropriation from the Transportation Fund shall be made to the commission to cover expenses incurred in the administration and enforcement of this part and the collection of the special fuel tax. SECTION 5. Section 59-14-204, Utah Code Annotated 1953, as renumbered and amended by Chapter 2 and 79, Laws of Utah 1 987, is repealed and re-enacted to read: 59-1 4-204. ( 1 ) There is levied a tax upon the sale, use, or storage of cigarettes in the state. The rates of the tax levied under Subsection (1) are: (a) .6 cents on each cigarette, for all cigarettes weighing not more than three pounds per thousand cigarettes; and (b) 1.2 cents on each cigarette, for all cigarettes weighing in excess of three pounds per thousand cigarettes. (2) The tax levied under Subsection (1) shall be paid by the manufacturer, jobber, distributor, wholesaler, retailer, user, or consumer. (3) The tax rates specified in this section shall be increased by the State Tax Commission by the same amount as any future reduction in the federal excise tax on cigarettes. SECTION 6. This act shall take effect on December 31, 1989. |
