Full Text of SB2326 98th General Assembly
SB2326ham001 98TH GENERAL ASSEMBLY | Rep. Barbara Flynn Currie Filed: 5/15/2013
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| 1 | | AMENDMENT TO SENATE BILL 2326
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 2326 by replacing | 3 | | lines 23 through 26 on page 6 and lines 1 through 15 on page 7 | 4 | | with the following: | 5 | | " (e) For aircraft and watercraft purchased on or after | 6 | | January 1, 2014, "use as rolling stock moving in interstate | 7 | | commerce" in paragraphs (b) and (c) of Section 3-55 occurs | 8 | | when, during a 12-month period, the rolling stock has carried | 9 | | persons or property for hire in interstate commerce for greater | 10 | | than 50% of its total trips for that period or for greater than | 11 | | 50% of its total miles for that period. The person claiming the | 12 | | exemption shall make an election at the time of purchase to use | 13 | | either the trips or mileage method and document that election | 14 | | in their books and records. If no election is made under this | 15 | | subsection to use the trips or mileage method, the person shall | 16 | | be deemed to have chosen the mileage method. For aircraft, | 17 | | flight hours may be used in lieu of recording miles in |
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| 1 | | determining whether the aircraft meets the mileage test in this | 2 | | subsection. For watercraft, nautical miles or trip hours may be | 3 | | used in lieu of recording miles in determining whether the | 4 | | watercraft meets the mileage test in this subsection. | 5 | | Notwithstanding any other provision of law to the contrary, | 6 | | property purchased on or after January 1, 2014 for the purpose | 7 | | of being attached to aircraft or watercraft as a part thereof | 8 | | qualifies as rolling stock moving in interstate commerce only | 9 | | if the aircraft or watercraft to which it will be attached | 10 | | qualifies as rolling stock moving in interstate commerce under | 11 | | the test set forth in this subsection (e), regardless of when | 12 | | the aircraft or watercraft was purchased. Persons who purchased | 13 | | aircraft or watercraft prior to January 1, 2014 shall make an | 14 | | election to use either the trips or mileage method and document | 15 | | that election in their books and records for the purpose of | 16 | | determining whether property purchased on or after January 1, | 17 | | 2014 for the purpose of being attached to aircraft or | 18 | | watercraft as a part thereof qualifies as rolling stock moving | 19 | | in interstate commerce under this subsection (e). "; and
| 20 | | by replacing lines 22 through 26 on page 12 and lines 1 through | 21 | | 16 on page 13 with the following:
| 22 | | " (e) For aircraft and watercraft purchased on or after | 23 | | January 1, 2014, "use as rolling stock moving in interstate | 24 | | commerce" in (i) paragraphs (4) and (4a) of the definition of |
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| 1 | | "sale of service" in Section 2 and (ii) subsection (b) of | 2 | | Section 3-45 occurs when, during a 12-month period, the rolling | 3 | | stock has carried persons or property for hire in interstate | 4 | | commerce for greater than 50% of its total trips for that | 5 | | period or for greater than 50% of its total miles for that | 6 | | period. The person claiming the exemption shall make an | 7 | | election at the time of purchase to use either the trips or | 8 | | mileage method and document that election in their books and | 9 | | records. If no election is made under this subsection to use | 10 | | the trips or mileage method, the person shall be deemed to have | 11 | | chosen the mileage method. For aircraft, flight hours may be | 12 | | used in lieu of recording miles in determining whether the | 13 | | aircraft meets the mileage test in this subsection. For | 14 | | watercraft, nautical miles or trip hours may be used in lieu of | 15 | | recording miles in determining whether the watercraft meets the | 16 | | mileage test in this subsection. | 17 | | Notwithstanding any other provision of law to the contrary, | 18 | | property purchased on or after January 1, 2014 for the purpose | 19 | | of being attached to aircraft or watercraft as a part thereof | 20 | | qualifies as rolling stock moving in interstate commerce only | 21 | | if the aircraft or watercraft to which it will be attached | 22 | | qualifies as rolling stock moving in interstate commerce under | 23 | | the test set forth in this subsection (e), regardless of when | 24 | | the aircraft or watercraft was purchased. Persons who purchased | 25 | | aircraft or watercraft prior to January 1, 2014 shall make an | 26 | | election to use either the trips or mileage method and document |
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| 1 | | that election in their books and records for the purpose of | 2 | | determining whether property purchased on or after January 1, | 3 | | 2014 for the purpose of being attached to aircraft or | 4 | | watercraft as a part thereof qualifies as rolling stock moving | 5 | | in interstate commerce under this subsection (e). "; and | 6 | | by replacing lines 22 through 26 on page 18 and lines 1 through | 7 | | 15 on page 19 with the following: | 8 | | " (e) For aircraft and watercraft purchased on or after | 9 | | January 1 2014, "use as rolling stock moving in interstate | 10 | | commerce" in paragraphs (d) and (d-1) of the definition of | 11 | | "sale of service" in Section 2 occurs when, during a 12-month | 12 | | period, the rolling stock has carried persons or property for | 13 | | hire in interstate commerce for greater than 50% of its total | 14 | | trips for that period or for greater than 50% of its total | 15 | | miles for that period. The person claiming the exemption shall | 16 | | make an election at the time of purchase to use either the | 17 | | trips or mileage method and document that election in their | 18 | | books and records. If no election is made under this subsection | 19 | | to use the trips or mileage method, the person shall be deemed | 20 | | to have chosen the mileage method. For aircraft, flight hours | 21 | | may be used in lieu of recording miles in determining whether | 22 | | the aircraft meets the mileage test in this subsection. For | 23 | | watercraft, nautical miles or trip hours may be used in lieu of | 24 | | recording miles in determining whether the watercraft meets the |
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| 1 | | mileage test in this subsection. | 2 | | Notwithstanding any other provision of law to the contrary, | 3 | | property purchased on or after January 1, 2014 for the purpose | 4 | | of being attached to aircraft or watercraft as a part thereof | 5 | | qualifies as rolling stock moving in interstate commerce only | 6 | | if the aircraft or watercraft to which it will be attached | 7 | | qualifies as rolling stock moving in interstate commerce under | 8 | | the test set forth in this subsection (e), regardless of when | 9 | | the aircraft or watercraft was purchased. Persons who purchased | 10 | | aircraft or watercraft prior to January 1, 2014 shall make an | 11 | | election to use either the trips or mileage method and document | 12 | | that election in their books and records for the purpose of | 13 | | determining whether property purchased on or after January 1, | 14 | | 2014 for the purpose of being attached to aircraft or | 15 | | watercraft as a part thereof qualifies as rolling stock moving | 16 | | in interstate commerce under this subsection (e). "; and | 17 | | by replacing lines 19 through 26 on page 24 and lines 1 through | 18 | | 11 on page 25 with the following: | 19 | | " (e) For aircraft and watercraft purchased on or after | 20 | | January 1, 2014, "use as rolling stock moving in interstate | 21 | | commerce" in paragraphs (12) and (13) of Section 2-5 occurs | 22 | | when, during a 12-month period, the rolling stock has carried | 23 | | persons or property for hire in interstate commerce for greater | 24 | | than 50% of its total trips for that period or for greater than |
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| 1 | | 50% of its total miles for that period. The person claiming the | 2 | | exemption shall make an election at the time of purchase to use | 3 | | either the trips or mileage method and document that election | 4 | | in their books and records. If no election is made under this | 5 | | subsection to use the trips or mileage method, the person shall | 6 | | be deemed to have chosen the mileage method. For aircraft, | 7 | | flight hours may be used in lieu of recording miles in | 8 | | determining whether the aircraft meets the mileage test in this | 9 | | subsection. For watercraft, nautical miles or trip hours may be | 10 | | used in lieu of recording miles in determining whether the | 11 | | watercraft meets the mileage test in this subsection. | 12 | | Notwithstanding any other provision of law to the contrary, | 13 | | property purchased on or after January 1, 2014 for the purpose | 14 | | of being attached to aircraft or watercraft as a part thereof | 15 | | qualifies as rolling stock moving in interstate commerce only | 16 | | if the aircraft or watercraft to which it will be attached | 17 | | qualifies as rolling stock moving in interstate commerce under | 18 | | the test set forth in this subsection (e), regardless of when | 19 | | the aircraft or watercraft was purchased. Persons who purchased | 20 | | aircraft or watercraft prior to January 1, 2014 shall make an | 21 | | election to use either the trips or mileage method and document | 22 | | that election in their books and records for the purpose of | 23 | | determining whether property purchased on or after January 1, | 24 | | 2014 for the purpose of being attached to aircraft or | 25 | | watercraft as a part thereof qualifies as rolling stock moving | 26 | | in interstate commerce under this subsection (e). ".
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