Bill Amendment: AZ HB2479 | 2018 | Fifty-third Legislature 2nd Regular
Bill Title: TPT; digital goods and services
Status: 2018-05-01 - Senate read second time [HB2479 Detail]
Download: Arizona-2018-HB2479-SENATE_-_Appropriations.html
Fifty-third Legislature Appropriations
Second Regular Session H.B. 2479
PROPOSED
SENATE AMENDMENTS TO H.B. 2479
(Reference to House engrossed bill)
Page 3, line 41, strike "specified digital goods or"
Page 5, between lines 5 and 6, insert:
"(d) Digital visual works, which mean digital images that can be viewed as still images."
Strike lines 8 through 10
Reletter to conform
Line 27, after "of" strike remainder of line
Line 28, strike "electronically or"
Page 6, strike lines 4 through 8
Reletter to conform
Strike lines 21 and 22
Strike lines 32 through 34
Renumber to conform
Page 7, line 23, after "services" strike remainder of line
Strike lines 24 and 25, insert "is"
Line 27, strike "specified digital good or"
Lines 29 and 30, strike "a specified digital good or"
Line 35, strike "transferred electronically"
Page 8, lines 3 and 4, strike "involving tangible personal property"
Line 42, strike the first comma insert "and"
Line 43, strike "for" insert "the"; after "software" insert "or specified digital goods"
Lines 44 and 45, strike ", and selling, renting or licensing for use of specified digital goods transferred electronically"
Page 9, line 8, after "retail" insert ", including services rendered in addition to selling, renting or licensing the use of prewritten computer software or specified digital goods, regardless of delivery method"
Page 17, between lines 4 and 5, insert:
"61. Sales, rentals or licenses of over-the-top services consisting of audio or video programming services received by the end-user customer by means of an internet connection, regardless of the technology used, that include linear or live programming and that are generally considered to be comparable to programming provided by a radio or television broadcast station regardless of whether the services are provided independently or packaged with other audio or video programming. Over-the-top services do not include pay-per-view audio and video programming services consisting of a system requiring that a customer pay separately for each program viewed regardless of the manner in which the program may be viewed or whether the program is live, scheduled or available on demand."
Page 29, line 38, strike "transferred electronically"
Strike lines 41 and 42
Renumber to conform
Line 45, strike "transferred electronically"
Page 30, lines 21 and 22, strike "transferred electronically"
Lines 25 and 28, strike "transferred electronically"
Line 29, after the period insert "This section does not apply to any purchase of prewritten computer software or specified digital goods if the vendor is subject to transaction privilege tax under articles 1 and 2 of this chapter on the gross receipts from the selling, renting or licensing for use."
Line 34, strike "2021" insert "2041"
Line 42, strike "transferred electronically"
Page 31, lines 10 and 12, strike "transferred electronically"
Lines 16 and 17, strike "transferred electronically"
Line 23, strike "transferred electronically"
Page 32, lines 21 and 32, strike "transferred electronically"
Page 33, line 7, strike "transferred electronically"
Page 33, line 22, after "software" insert "and specified digital goods"; after the second comma strike remainder of line
Line 23, strike "goods transferred electronically,"
Line 25, strike "transferred electronically"
Line 29, after "services" strike remainder of line
Strike line 30, insert "or over‑the‑top services described in section 42‑5061, subsection A, paragraph 61. The"
Line 38, strike the third comma insert "and"
Line 39, strike "and "transferred electronically""
Page 35, line 2, after "software" insert "and specified digital goods"; after the second comma strike remainder of line
Line 3, strike "digital goods that are transferred electronically to the purchaser"
Line 6, after the second comma strike remainder of line
Strike line 7
Between lines 15 and 16, insert:
"C. This act and statutory provisions added by this act are not intended to affect the analysis of a taxpayer's presence in this state for the purposes of the commerce clause of the United States Constitution. It is the intent of the legislature that the nature of the transaction for the purposes of establishing presence remain unchanged."
Amend title to conform
