HOUSE BILL 583

48th legislature - STATE OF NEW MEXICO - second session, 2008

INTRODUCED BY

Gail Chasey

 

 

 

 

 

AN ACT

RELATING TO TAXATION; IMPOSING AN EXCISE TAX ON TELEVISIONS, VIDEO GAMES AND VIDEO GAME EQUIPMENT; MAKING AN APPROPRIATION.

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

     Section 1. [NEW MATERIAL] SHORT TITLE.--Sections 1 through 8 of this act may be cited as the "Leave No Child Inside Act".

     Section 2. [NEW MATERIAL] DEFINITIONS.--As used in the Leave No Child Inside Act:

          A. "department" means the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully delegated to that employee by the secretary;

          B. "retailer" means a person that sells televisions, video games or video game equipment to a consumer in New Mexico, which sale is not for resale;

          C. "television" means an electronic device for receiving and reproducing the images and sounds of a combined audio and visual signal, but does not include televisions as an installed component in a vehicle or airplane, computers or other types of recorded-media players;

          D. "video game" means an electronic or computerized game played by manipulating images on a video display or television screen, but does not include computer software, recorded video or television programs or software used on cellular phones or hand-held electronic devices; and

          E. "video game equipment" means an electronic instrumentality needed to play a video game, but does not include cellular phones or hand-held electronic devices.

     Section 3. [NEW MATERIAL] EXCISE TAX ON TELEVISIONS, VIDEO GAMES AND VIDEO GAME EQUIPMENT.--An excise tax is imposed on the sale of a television, video game or any video game equipment in the amount of one percent of the sale price. The excise tax shall be paid by the retailer. The excise tax imposed by this section is in addition to the gross receipts tax and any other applicable state or federal tax and shall be known as the "television tax".

     Section 4. [NEW MATERIAL] DEDUCTIONS.--A retailer may deduct the value of televisions, video games and any video game equipment sold and shipped to a person in another state from the units of televisions, video games and video game equipment subject to the tax imposed by the Leave No Child Inside Act; provided that the department may require the retailer to submit evidence satisfactory to the department that the units have been sold and shipped to a person in another state.

     Section 5. [NEW MATERIAL] EXEMPTIONS.--Exempt from the tax imposed by the Leave No Child Inside Act are televisions, video games and any video game equipment sold by an instrumentality of the armed forces of the United States engaged in retail activities.

     Section 6. [NEW MATERIAL] DATE PAYMENT DUE.--The television tax shall be paid by the retailer on or before the twenty-fifth day of the month following the month in which the taxable event occurs.

     Section 7. [NEW MATERIAL] INTERPRETATION OF ACT--ADMINISTRATION AND ENFORCEMENT OF TAX.--

          A. The department shall interpret the provisions of the Leave No Child Inside Act.

          B. The department shall administer and enforce the collection of the television tax, and the Tax Administration Act applies to the administration and enforcement of the tax.

     Section 8. [NEW MATERIAL] FUND CREATED.--

          A. The "leave no child inside fund" is created in the state treasury. The fund shall consist of appropriations, gifts, grants, donations and bequests. Money in the fund and income produced by the fund are appropriated to the energy, minerals and natural resources department for its state parks division, in conjunction with the public education department, to:

                (1) develop curriculum-based programs for teachers to use on public lands and at other outdoor learning sites for outdoor education initiatives;

                (2) develop hands-on teaching materials for children for use in outdoor education programs;

                (3) provide transportation for children to experience outdoor education programs;

                (4) provide substantial and frequent outdoor experiences for children; and

                (5) increase outdoor nature-oriented physical activity programs for school-age children.

          B. Money in the fund shall not revert at the end of a fiscal year. The fund shall be administered by the energy, minerals and natural resources department and shall be expended upon warrants issued by the secretary of finance and administration upon vouchers signed by the secretary of energy, minerals and natural resources.

     Section 9. A new section of the Tax Administration Act is enacted to read:

     "[NEW MATERIAL] DISTRIBUTION--TELEVISION TAX.--Pursuant to the provisions of Section 7-1-6.1 NMSA 1978:

          A. ninety-five percent of net receipts from the television tax shall be distributed to the leave no child inside fund and invested by the state treasurer as general fund revenues are invested; and

          B. five percent of the net receipts from the television tax shall be retained by the department to defray the costs of administering the provisions of the Leave No Child Inside Act."

     Section 10. EFFECTIVE DATE.--The effective date of the provisions of this act is January 1, 2009.

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