HOUSE BILL NO. 159

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H0159...............................................by REVENUE AND TAXATION
SALES TAX - FOOD - Amends existing law to delete the grocery tax credit for
state income tax purposes; to provide an exemption from sales and use tax
on certain food sold for human consumption; and to provide for an increase
in the percentage of appropriated funds distributed to the Revenue Sharing
Account.
                                                                        
02/06    House intro - 1st rdg - to printing
02/07    Rpt prt - to Rev/Tax

Bill Text


                                                                        
                                                                        
  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-sixth Legislature                  First Regular Session - 2001
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 159
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO CERTAIN CREDITS AND REFUNDS AND SALES AND USE TAX; REPEALING  SEC-
  3        TION  63-3024A,  IDAHO CODE; AMENDING SECTION 63-3619, IDAHO CODE, TO PRO-
  4        VIDE AN EXEMPTION FROM SALES TAX FOR CERTAIN FOOD SOLD FOR HUMAN  CONSUMP-
  5        TION  AND  TO  MAKE TECHNICAL CORRECTIONS; AMENDING SECTION 63-3621, IDAHO
  6        CODE, TO PROVIDE AN EXEMPTION FROM USE TAX FOR CERTAIN FOOD SOLD FOR HUMAN
  7        CONSUMPTION AND TO MAKE TECHNICAL CORRECTIONS; AMENDING  SECTION  63-3638,
  8        IDAHO  CODE,  TO PROVIDE FOR AN INCREASE IN THE PERCENTAGE OF APPROPRIATED
  9        FUNDS DISTRIBUTED TO THE REVENUE SHARING ACCOUNT  AND  TO  MAKE  TECHNICAL
 10        CORRECTIONS;  AMENDING SECTION 63-3029F, IDAHO CODE, TO DELETE A CODE REF-
 11        ERENCE; DECLARING AN EMERGENCY AND PROVIDING A RETROACTIVE EFFECTIVE DATE.
                                                                        
 12    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
 13        SECTION 1.  That Section 63-3024A, Idaho Code, be, and the same is  hereby
 14    repealed.
                                                                        
 15        SECTION  2.  That  Section 63-3619, Idaho Code, be, and the same is hereby
 16    amended to read as follows:
                                                                        
 17        63-3619.  IMPOSITION AND RATE OF THE SALES TAX. An excise  tax  is  hereby
 18    imposed  upon each sale at retail at the rate of five per cent percent (5%) of
 19    the sales price of all retail sales subject to taxation under this chapter and
 20    such amount with the exception of food sold for human consumption which  shall
 21    be  exempt  from sales taxation. The types and kinds of food products eligible
 22    for sales tax exemption shall be the same types and  kinds  of  food  products
 23    that  are  eligible  for  purchases made with coupons issued under the federal
 24    food stamp act of 1977 and the food security act of 1985 and  do  not  include
 25    restaurant sales of food. The excise tax as set forth herein shall be computed
 26    monthly on all sales at retail within the preceding month.
 27        (a)  The tax shall apply to, be computed on, and collected for all credit,
 28    instalment  installment,  conditional or similar sales at the time of the sale
 29    or, in the case of rentals, at the time the rental is charged.
 30        (b)  The tax hereby imposed shall be collected by the  retailer  from  the
 31    consumer.
 32        (c)  The  state  tax  commission shall provide schedules for collection of
 33    the tax on sales which involve a fraction of a dollar. The retailer shall cal-
 34    culate the tax upon the entire amount of the purchases of the consumer made at
 35    a particular time and not separately upon each item  purchased.  The  retailer
 36    may  retain  any amount collected under the bracket system prescribed which is
 37    in excess of the amount of tax for which he is liable to the state during  the
 38    period as compensation for the work of collecting the tax.
 39        (d)  It  is unlawful for any retailer to advertise or hold out or state to
 40    the public or to any customer, directly or indirectly, that  the  tax  or  any
 41    part  thereof  will be assumed or absorbed by the retailer or that it will not
 42    be added to the selling price of the property sold or that if added it or  any
                                                                        
                                           2
                                                                        
  1    part thereof will be refunded. Any person violating any provision of this sec-
  2    tion is guilty of a misdemeanor.
  3        (e)  The  tax  commission may by rule provide that the amount collected by
  4    the  retailer from the customer in reimbursement of the tax be displayed sepa-
  5    rately from the list price, the price advertised on the premises,  the  marked
  6    price, or other price on the sales slip or other proof of sale.
  7        (f)  The  taxes  imposed  by this chapter shall apply to the sales to con-
  8    tractors purchasing for use in the performance of contracts  with  the  United
  9    States.
                                                                        
 10        SECTION  3.  That  Section 63-3621, Idaho Code, be, and the same is hereby
 11    amended to read as follows:
                                                                        
 12        63-3621.  IMPOSITION AND RATE OF THE USE TAX -- EXEMPTIONS. An excise  tax
 13    is  hereby  imposed on the storage, use, or other consumption in this state of
 14    tangible personal property acquired on or after July  1,  1965,  for  storage,
 15    use,  or  other  consumption in this state at the rate of five percent (5%) of
 16    the value of the property, and with the exception of food sold for human  con-
 17    sumption  which shall be exempt from use taxation. The types and kinds of food
 18    products eligible for use tax exemption shall be the same types and  kinds  of
 19    food  products  that are eligible for purchases made with coupons issued under
 20    the federal food stamp act of 1977 and the food security act of  1985  and  do
 21    not  include restaurant sales of food. Aa recent sales price shall be presump-
 22    tive evidence of the value of the property unless  the  property  is  wireless
 23    telecommunications equipment, in which case a recent sales price shall be con-
 24    clusive evidence of the value of the property.
 25        (a)  Every  person  storing, using, or otherwise consuming, in this state,
 26    tangible personal property is liable for the tax. His liability is not  extin-
 27    guished until the tax has been paid to this state except that a receipt from a
 28    retailer  maintaining a place of business in this state or engaged in business
 29    in this state given to the purchaser is sufficient to  relieve  the  purchaser
 30    from  further  liability  for  the tax to which the receipt refers. A retailer
 31    shall not be considered to have stored, used or consumed wireless telecommuni-
 32    cations equipment by virtue of giving, selling or otherwise transferring  such
 33    equipment at a discount as an inducement to a consumer to commence or continue
 34    a contract for telecommunications service.
 35        (b)  Every retailer engaged in business in this state, and making sales of
 36    tangible  personal property for the storage, use, or other consumption in this
 37    state, not exempted under section 63-3622, Idaho Code, shall, at the  time  of
 38    making  the  sales  or,  if storage, use, or other consumption of the tangible
 39    personal property is not then taxable hereunder, at the time the storage, use,
 40    or other consumption becomes taxable, collect the tax from the  purchaser  and
 41    give  to the purchaser a receipt therefor in the manner and form prescribed by
 42    the state tax commission.
 43        (c)  The provisions of this section shall not apply when the retailer pays
 44    sales tax on the transaction and collects reimbursement  for  such  sales  tax
 45    from the customer.
 46        (d)  Every  retailer  engaged  in  business in this state or maintaining a
 47    place of business in this state shall register with the state  tax  commission
 48    and give the name and address of all agents operating in this state, the loca-
 49    tion  of all distributions or sales houses or offices or other places of busi-
 50    ness in this state, and such other information as the state tax commission may
 51    require.
 52        (e)  For the purpose of the proper administration of this act and to  pre-
 53    vent  evasion  of the use tax and the duty to collect the use tax, it shall be
                                                                        
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  1    presumed that tangible personal property sold by any person  for  delivery  in
  2    this  state  is sold for storage, use, or other consumption in this state. The
  3    burden of proving the sale is tax exempt is upon the person who makes the sale
  4    unless he obtains from the purchaser a resale certificate to the  effect  that
  5    the  property    is  purchased for resale or rental. It shall be presumed that
  6    sales made to a person who has completed a resale certificate for the seller's
  7    records are not taxable and the seller need not collect  sales  or  use  taxes
  8    unless the tangible personal property purchased is taxable to the purchaser as
  9    a matter of law in the particular instance claimed on the resale certificate.
 10        A  seller  may  accept  a resale certificate from a purchaser prior to the
 11    time of sale, at the time of sale, or at any reasonable time  after  the  sale
 12    when necessary to establish the privilege of the exemption. The resale certif-
 13    icate  relieves  the person selling the property from the burden of proof only
 14    if taken from a person who is engaged in the business of  selling  or  renting
 15    tangible  personal  property  and who holds the permit provided for by section
 16    63-3620, Idaho Code, or who is a retailer not  engaged  in  business  in  this
 17    state,  and  who,  at  the  time of purchasing the tangible personal property,
 18    intends to sell or rent it in the regular course of business or is  unable  to
 19    ascertain at the time of purchase whether the property will be sold or will be
 20    used for some other purpose. Other than as provided elsewhere in this section,
 21    when  a resale certificate, properly executed, is presented to the seller, the
 22    seller has no duty or obligation to collect sales or use taxes  in  regard  to
 23    any  sales transaction so documented regardless of whether the purchaser prop-
 24    erly or improperly claimed an exemption. A seller so relieved of  the  obliga-
 25    tion  to  collect  tax  is also relieved of any liability to the purchaser for
 26    failure to collect tax or for making any report or disclosure  of  information
 27    required or permitted under this chapter.
 28        The  resale  certificate shall bear the name and address of the purchaser,
 29    shall be signed by the purchaser or his agent, shall indicate  the  number  of
 30    the  permit  issued to the purchaser, or that the purchaser is an out-of-state
 31    retailer, and shall indicate the general character of  the  tangible  personal
 32    property sold by the purchaser in the regular course of business. The certifi-
 33    cate  shall be substantially in such form as the state tax commission may pre-
 34    scribe.
 35        (f)  If a purchaser who gives a resale certificate makes  any  storage  or
 36    use of the property other than retention, demonstration or display while hold-
 37    ing  it for sale in the regular course of business, the storage or use is tax-
 38    able as of the time the property is first so stored or used.
 39        (g)  Any person violating any provision of this section  is  guilty  of  a
 40    misdemeanor  and  punishable  by  a  fine not in excess of one hundred dollars
 41    ($100), and each violation shall constitute a separate offense.
 42        (h)  It shall be presumed  that  tangible  personal  property  shipped  or
 43    brought  to  this  state  by  the purchaser was purchased from a retailer, for
 44    storage, use, or other consumption in this state.
 45        (i)  It shall be presumed that tangible personal property  delivered  out-
 46    side  this state to a purchaser known by the retailer to be a resident of this
 47    state was purchased from a retailer for storage, use, or other consumption  in
 48    this  state.  This presumption may be controverted by evidence satisfactory to
 49    the state tax commission that the property was not purchased for storage, use,
 50    or other consumption in this state.
 51        (j)  When the tangible personal property subject to use tax has been  sub-
 52    jected  to  a  general  retail sales or use tax by another state of the United
 53    States in an amount equal to or greater than the amount of the Idaho tax,  and
 54    evidence  can  be  given  of such payment, the property will not be subject to
 55    Idaho use tax. If the amount paid the other state was less, the property  will
                                                                        
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  1    be subject to use tax to the extent that the Idaho tax exceeds the tax paid to
  2    the  other state. For the purposes of this subsection, a registration certifi-
  3    cate or title issued by another state or subdivision thereof for a vehicle  or
  4    trailer or a vessel as defined in section 67-7003, Idaho Code, shall be suffi-
  5    cient evidence of payment of a general retail sales or use tax.
  6        (k)  The  use  tax herein imposed shall not apply to the use by a nonresi-
  7    dent of this state of a motor vehicle which is registered  or  licensed  under
  8    the laws of the state of his residence and is not used in this state more than
  9    a  cumulative  period  of  time  totaling  ninety (90) days in any consecutive
 10    twelve (12) months, and which is not required to  be  registered  or  licensed
 11    under the laws of this state.
 12        (l)  The  use  tax  herein imposed shall not apply to the use of household
 13    goods and personal effects by a resident of this state, if such articles  were
 14    acquired  by  such  person in another state while a resident of that state and
 15    primarily for use outside this state and if such use was actual  and  substan-
 16    tial,  but  if an article was acquired less than three (3) months prior to the
 17    time he entered this state, it will be presumed that the article was  acquired
 18    for  use  in this state and that its use outside this state was not actual and
 19    substantial. For purposes of this subsection, "resident" shall be  as  defined
 20    in section 63-3013 or 63-3013A, Idaho Code.
 21        (m)  The  use  tax  herein imposed shall not apply to the storage, use, or
 22    other consumption of tangible personal property which is or will  be  incorpo-
 23    rated  into  real  property  and  which has been donated to and has become the
 24    property of:
 25        (1)  A nonprofit organization as defined in section 63-3622O, Idaho  Code;
 26        or
 27        (2)  The state of Idaho; or
 28        (3)  Any political subdivision of the state.
 29    This  exemption applies whether the tangible personal property is incorporated
 30    in real property by the donee, a contractor or subcontractor of the donee,  or
 31    any other person.
                                                                        
 32        SECTION  4.  That  Section 63-3638, Idaho Code, be, and the same is hereby
 33    amended to read as follows:
                                                                        
 34        63-3638.  SALES TAX -- DISTRIBUTION. All moneys collected under this chap-
 35    ter, except as may otherwise be required in section 63-3203, Idaho Code, shall
 36    be distributed by the tax commission as follows:
 37        (1)  An amount of money shall be distributed to the state  refund  account
 38    sufficient  to  pay  current  refund claims. All refunds authorized under this
 39    chapter by the commission shall be paid through the state refund account,  and
 40    those moneys are continuously appropriated.
 41        (2)  Five  million dollars ($5,000,000) per year is continuously appropri-
 42    ated and shall be distributed to the permanent building fund, provided by sec-
 43    tion 57-1108, Idaho Code.
 44        (3)  Four million eight hundred thousand dollars ($4,800,000) per year  is
 45    continuously appropriated and shall be distributed to the water pollution con-
 46    trol account established by section 39-3605, Idaho Code.
 47        (4)  An  amount  equal to the sum required to be certified by the chairman
 48    of the Idaho housing and finance association to the state tax commission  pur-
 49    suant  to  section 67-6211, Idaho Code, in each year is continuously appropri-
 50    ated and shall be paid to any capital reserve fund, established by  the  Idaho
 51    housing  and finance association pursuant to section 67-6211, Idaho Code. Such
 52    amounts, if any, as may be appropriated hereunder to the capital reserve  fund
 53    of  the Idaho housing and finance association shall be repaid for distribution
                                                                        
                                           5
                                                                        
  1    under the provisions of this section, subject to  the  provisions  of  section
  2    67-6215,  Idaho Code, by the Idaho housing and finance association, as soon as
  3    possible, from any moneys available therefor and  in  excess  of  the  amounts
  4    which the association determines will keep it self-supporting.
  5        (5)  An  amount  equal  to  the  sum required by the provisions of section
  6    63-709, Idaho Code, is continuously appropriated and shall be paid as provided
  7    by section 63-709, Idaho Code.
  8        (6)  An amount required by the provisions of chapter 53, title  33,  Idaho
  9    Code. of this section
 10        (7)  One  dollar  ($1.00)  on each application for certificate of title or
 11    initial application for registration of  a  motor  vehicle,  snowmobile,  all-
 12    terrain vehicle or other vehicle processed by the county assessor or the Idaho
 13    transportation  department  excepting those applications in which any sales or
 14    use taxes due have been previously collected by a retailer, shall be a fee for
 15    the services of the assessor of the county or the Idaho transportation depart-
 16    ment in collecting such taxes, and shall be paid into the current expense fund
 17    of the county or state highway account established in  section  40-702,  Idaho
 18    Code.
 19        (8)  Thirteen  Sixteen  and three-quarters two-tenths percent (13.7516.2%)
 20    is continuously appropriated and shall be distributed to the  revenue  sharing
 21    account  which is created in the state treasury, and the moneys in the revenue
 22    sharing account will be paid by the tax commission as follows:
 23        (a)  Twenty-eight and two-tenths percent (28.2%) shall be paid to the var-
 24        ious cities as follows:
 25             (i)   Fifty percent (50%) of such amount shall be paid to the various
 26             cities, and each city shall be entitled to an amount in  the  propor-
 27             tion  that the population of that city bears to the population of all
 28             cities within the state; and
 29             (ii)  Fifty percent (50%) of such amount shall be paid to the various
 30             cities, and each city shall be entitled to an amount in  the  propor-
 31             tion  that  the preceding year's market value for assessment purposes
 32             for that city bears to the preceding year's market value for  assess-
 33             ment purposes for all cities within the state.
 34        (b)  Twenty-eight and two-tenths percent (28.2%) shall be paid to the var-
 35        ious counties as follows:
 36             (i)   One  million three hundred twenty thousand dollars ($1,320,000)
 37             shall be distributed one forty-fourth (1/44) to each of  the  various
 38             counties; and
 39             (ii)  The  balance  of such amount shall be paid to the various coun-
 40             ties, and each county shall be entitled to an amount in  the  propor-
 41             tion  that  the  population of that county bears to the population of
 42             the state;
 43        (c)  Thirty-five and nine-tenths percent (35.9%) of the  amount  appropri-
 44        ated in this subsection (8) shall be paid to the several counties for dis-
 45        tribution to the cities and counties as follows:
 46             (i)   Each  city and county which received a payment under the provi-
 47             sions of section 63-3638(e), Idaho Code, during the fourth quarter of
 48             calendar year 1999, shall be entitled to a like  amount  during  suc-
 49             ceeding calendar quarters.
 50             (ii)  If  the  dollar amount of money available under this subsection
 51             (8)(c) in any quarter does not equal the amount paid  in  the  fourth
 52             quarter of calendar year 1999, each city's and county's payment shall
 53             be reduced proportionately.
 54             (iii) If  the  dollar amount of money available under this subsection
 55             (8)(c) in any quarter exceeds the amount paid in the  fourth  quarter
                                                                        
                                           6
                                                                        
  1             of  calendar  year  1999, each city and county shall be entitled to a
  2             proportionately increased payment, but such increase shall not exceed
  3             one hundred five percent (105%) of the  total  payment  made  in  the
  4             fourth quarter of calendar year 1999.
  5             (iv)  If  the  dollar amount of money available under this subsection
  6             (8)(c)  in any quarter exceeds one hundred five percent (105%) of the
  7             total payment made in the fourth quarter of calendar year  1999,  any
  8             amount  over  and above such one hundred five percent (105%) shall be
  9             paid fifty percent (50%) to the various cities in the proportion that
 10             the population of the city bears to  the  population  of  all  cities
 11             within  the state, and fifty percent (50%) to the various counties in
 12             the proportion that the population of a county bears to  the  popula-
 13             tion of the state; and
 14        (d)  Seven  and  seven-tenths percent (7.7%) of the amount appropriated in
 15        this subsection (8) shall be paid to the several counties for distribution
 16        to special purpose taxing districts as follows:
 17             (i)   Each such district which received a payment  under  the  provi-
 18             sions of section 63-3638(e), Idaho Code, during the fourth quarter of
 19             calendar  year  1999,  shall be entitled to a like amount during suc-
 20             ceeding calendar quarters.
 21             (ii)  If the dollar amount of money available under  this  subsection
 22             (8)(d)  in any quarter exceeds the amount distributed under paragraph
 23             (i) of this subsection (8)(d), each special purpose  taxing  district
 24             shall  be  entitled  to a share of the excess based on the proportion
 25             each such district's current property tax budget bears to the sum  of
 26             the  current property tax budgets of all such districts in the state.
 27             The state tax commission shall calculate  district  current  property
 28             tax budgets to include any unrecovered foregone amounts as determined
 29             under section 63-802(1)(e), Idaho Code. When a special purpose taxing
 30             district  is situated in more than one (1) county, the tax commission
 31             shall determine the portion attributable to the special purpose  tax-
 32             ing district from each county in which it is situated.
 33             (iii) If  special  purpose  taxing  districts  are  consolidated, the
 34             resulting district is entitled to a base amount equal to the  sum  of
 35             the  base amounts which were received in the last calendar quarter by
 36             each district prior to the consolidation.
 37             (iv)  If  a  special  purpose  taxing  district   is   dissolved   or
 38             disincorporated, the state tax commission shall continuously distrib-
 39             ute  to the board of county commissioners an amount equal to the last
 40             quarter's distribution prior to dissolution or disincorporation.  The
 41             board  of  county commissioners shall determine any redistribution of
 42             moneys so received.
 43             (v)   Taxing districts formed after January 1, 2001, are not entitled
 44             to a payment under the provisions of this subsection (8)(d).
 45             (vi)  For purposes of this subsection (8)(d), a special purpose  tax-
 46             ing  district is any taxing district which is not a city, a county or
 47             a school district.
 48        (9)  Any moneys remaining over and  above  those  necessary  to  meet  and
 49    reserve for payments under other subsections of this section shall be distrib-
 50    uted to the general account fund.
                                                                        
 51        SECTION  5.  That Section 63-3029F, Idaho Code, be, and the same is hereby
 52    amended to read as follows:
                                                                        
 53        63-3029F.  SPECIAL CREDIT AVAILABLE -- NEW  EMPLOYEES.  (1)  Any  taxpayer
                                                                        
                                           7
                                                                        
  1    shall  be  allowed  a  credit, in an amount determined under subsection (2) of
  2    this section, against the tax imposed by this  chapter,  other  than  the  tax
  3    imposed  by section 63-3082, Idaho Code, for any taxable year during which the
  4    taxpayer's employment of new employees, as defined under section  63-3029E(1),
  5    Idaho  Code, increases above the taxpayer's average employment for either: (a)
  6    the prior taxable year, or (b) the average of three (3) prior  taxable  years,
  7    whichever  is higher. No credit shall be allowed under this section unless the
  8    number of new employees equals or exceeds one (1) person.
  9        (2)  The credit authorized in subsection (1) of this section shall be five
 10    hundred dollars ($500) per new employee, but the total  credit  allowed  shall
 11    not  exceed  three  and  one-quarter  percent  (3.25%)  of net income from the
 12    taxpayer's corporate, proprietorship, partnership, small business  corporation
 13    or limited liability company revenue-producing enterprise in which the employ-
 14    ment  occurred.  Additionally, the total of this and all other credits allowed
 15    under this chapter except for the credits  allowed  under  sections  63-3024A,
 16    63-3025D  and  63-3029,  Idaho  Code,  taken during any taxable year shall not
 17    exceed forty-five percent (45%) of the tax otherwise imposed on  the  taxpayer
 18    for the taxable year for which such credit is allowed.
 19        (3)  If  the  sum of the credit carryovers from the credit allowed by sub-
 20    section (2) of this section and the amount of credit for the taxable year from
 21    the credit allowed by subsection (2) of this  section  exceed  the  limitation
 22    imposed  by  subsection  (2) of this section for the current taxable year, the
 23    excess attributable to the current taxable year's credit  shall  be  a  credit
 24    carryover  to  the  three  (3)  succeeding taxable years. The entire amount of
 25    unused credit shall be carried forward  to  the  earliest  of  the  succeeding
 26    years, wherein the oldest available unused credit shall be used first, so long
 27    as the employment level for which the credit was granted is still maintained.
                                                                        
 28        SECTION  6.  An  emergency  existing  therefor,  which emergency is hereby
 29    declared to exist, Sections 1 and 5 of this act shall be  in  full  force  and
 30    effect  on and after its passage and approval, and retroactively to January 1,
 31    2001.

Statement of Purpose / Fiscal Impact


                       STATEMENT OF PURPOSE


                            RS10820C1

This legislation repeals sales tax on food. Section 1: Repeals grocery tax credit. Section
2: Sales tax exemption on food. Section 3: Use tax on food.

Section 4: Adjustment to distribution to counties offset loss of revenue via sales
tax.

Section 5: An emergency clause and retroactive date for section 1 regarding
grocery tax credit(others effective 7 1-01).




                          FISCAL IMPACT

125.4   million approximately. Recovering 18 million from grocery tax credit leaving a
negative impact on the general fund of 107.4 million.







STATEMENT OF PURPOSE/FISCAL NOTE          H 159




Contact
      Name:   Sen. Boatright
      Phone:
      332 1407