The following motion was carried at the March 29, 2004 meeting of the Sales and Use Tax Review Commission. The procedure applies to any bill pre-filed for introduction in the 2004-2005 Legislative Session that has been reviewed by the Commission in the 2002-2003 Legislative Session.

During the 2002-2003 legislative session, the Sales and Use Tax Review Commission provided its recommendations on 50 bills to the Legislature.

Many of these proposals have been or will be reintroduced for the 2004-2005 legislative session. In view of the volume of legislation certified to the Commission, and in recognition of its obligation to provide advisory recommendations to the Legislature in a timely manner, the Commission hereby reconfirms the recommendations offered during the 2002-2003 session and deems them applicable to the substantially identical measures reintroduced in the 2004-2005 legislative session.

The Commission is cognizant that changed circumstances, significant amendments or additional information may provide a basis for a reconsideration of a prior recommendation. The Commission will undertake an appropriate review of any previously considered bill when such circumstances or information is brought to its attention or the bill previously reviewed has been so significantly amended as to require additional consideration.