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H0757...............................................by REVENUE AND TAXATION SALES TAX EXEMPTION - Amends existing law to provide that donations to, sales to, or purchases by the Advocates for Survivors of Domestic Violence and Sexual Assault, Inc., a nonprofit corporation, shall be exempt from the sales and use tax. 03/01 House intro - 1st rdg - to printing 03/02 Rpt prt - to Rev/Tax 03/08 Rpt out - rec d/p - to 2nd rdg 03/09 2nd rdg - to 3rd rdg 03/10 3rd rdg - PASSED - 60-4-6 AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer, Bell, Bilbao, Black, Block, Boe, Bolz, Brackett, Bradford, Chadderdon, Clark, Collins, Crow, Denney, Ellsworth, Eskridge, Field(18), Field(23), Garrett, Hart, Henbest, Henderson, Jaquet, Kemp, LeFavour, Loertscher, Martinez, Mathews, McGeachin, Miller, Moyle, Nielsen, Nonini, Pasley-Stuart, Pence, Raybould, Ring, Ringo, Roberts, Rusche, Rydalch, Sali, Sayler, Schaefer, Shepherd(2), Shirley, Skippen, Smith(30), Smith(24), Smylie, Snodgrass, Stevenson, Trail, Wills, Mr. Speaker NAYS -- Cannon, Harwood, Lake, Mitchell Absent and excused -- Bedke, Deal, Edmunson, McKague, Shepherd(8), Wood Floor Sponsor - Jaquet Title apvd - to Senate 03/13 Senate intro - 1st rdg - to Loc Gov 03/22 Rpt out - rec d/p - to 2nd rdg 03/23 2nd rdg - to 3rd rdg 03/28 3rd rdg - PASSED - 26-9-0 AYES -- Andreason, Broadsword, Burkett(Clark), Burtenshaw, Coiner, Corder, Darrington, Davis, Fulcher, Gannon, Geddes, Goedde, Jorgenson, Kelly, Keough, Langhorst, Lodge, Malepeai, Marley, McGee, McKenzie, Pearce, Schroeder, Stennett, Sweet, Williams NAYS -- Brandt, Bunderson, Cameron, Compton, Hill, Little, Richardson, Stegner, Werk Absent and excused -- None Floor Sponsor - Stennett Title apvd - to House 03/29 To enrol 03/30 Rpt enrol - Sp signed 03/31 Pres signed - To Governor 03/31 Governor signed Session Law Chapter 316 Effective: 07/01/06
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-eighth Legislature Second Regular Session - 2006IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 757 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO EXEMPTIONS TO THE SALES AND USE TAX; AMENDING SECTION 63-3622O, 3 IDAHO CODE, TO PROVIDE THAT DONATIONS TO, SALES TO OR PURCHASES BY THE 4 ADVOCATES FOR SURVIVORS OF DOMESTIC VIOLENCE AND SEXUAL ASSAULT, INC., A 5 NONPROFIT CORPORATION, SHALL BE EXEMPT FROM THE SALES AND USE TAX AND TO 6 MAKE TECHNICAL CORRECTIONS. 7 Be It Enacted by the Legislature of the State of Idaho: 8 SECTION 1. That Section 63-3622O, Idaho Code, be, and the same is hereby 9 amended to read as follows: 10 63-3622O. EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS. (1) There are exempted 11 from the taxes imposed by this chapter: 12 (a) Sales to or purchases by hospitals, health-related entities, educa- 13 tional institutions, forest protective associations and canal companies 14 which are nonprofit organizations; and 15 (b) Donations to, sales to, and purchases by the Idaho Foodbank Ware- 16 house, Inc.; and 17 (c) Donations to, sales to, and purchases by food banks or soup kitchens 18 of food or other tangible personal property used by food banks or soup 19 kitchens in the growing, storage, preparation or service of food, but not 20 including motor vehicles or trailers; and 21 (d) Sales of clothes to, donations of clothes to, and purchases of 22 clothes by nonsale clothiers; and 23 (e) Sales to or purchases by centers for independent living; and 24 (f) Sales to or purchases by the state of Idaho and its agencies and its 25 political subdivisions; and 26 (g) Sales to or purchases by volunteer fire departments or licensed emer- 27 gency medical service agencies; and 28 (h) Sales to or purchases by a qualifying senior citizen center; and 29 (i) Sales to or purchases by the Blind Services Foundation, Inc.; and 30 (j) Donations to, sales to or purchases by the Advocates for Survivors of 31 Domestic Violence and Sexual Assault, Inc., a nonprofit corporation. 32 (2) As used in this section, these words shall have the following mean- 33 ings: 34 (a) "Educational institution" shall mean nonprofit colleges, universi- 35 ties, public charter schools organized pursuant to chapter 52, title 33, 36 Idaho Code, and other primary and secondary schools, the income of which 37 is devoted solely to education and in which systematic instruction in the 38 usual branches of learning is given. This definition does not include 39 schools primarily teaching business, dancing, dramatics, music, cosmetol- 40 ogy, writing, gymnastics, exercise and other special accomplishments nor 41 parent-teacher associations, parent groups, alumni or other auxiliary 42 organizations with purposes related to the educational function of an 43 institution or collective group of institutions. 2 1 (b) "Hospital" shall include nonprofit institutions licensed by the state 2 for the care of ill persons. It shall not extend to nursing homes or simi- 3 lar institutions. 4 (c) "Health-related entities" shall mean the Idaho Cystic Fibrosis Foun- 5 dation, Idaho Epilepsy League, Idaho Lung Association, March of Dimes, 6 American Cancer Society, Mental Health Association, The Arc, The 7 Children's Home Society of Idaho, American Heart Association, Idaho Ronald 8 McDonald House, United Cerebral Palsy, Arthritis Foundation, Muscular Dys- 9 trophy Foundation, National Multiple Sclerosis Society, Rocky Mountain 10 Kidney Association, American Diabetes Association, Easter Seals, Idaho 11 Community Action Agencies, Idaho Primary Care Association and community 12 health centers who are members of the Idaho Primary Care Association, the 13 Idaho Diabetes Youth Programs, Special Olympics Idaho, the Idaho Women's 14 and Children's Alliance, and the Family Services Alliance of Southeast 15 Idaho, together with said entities' local or regional chapters or divi- 16 sions. 17 (d) "Canal companies" shall include nonprofit corporations which are 18 incorporated solely for the purpose of operating and maintaining and are 19 engaged solely in operation and maintenance of dams, reservoirs, canals, 20 lateral and drainage ditches, pumps or pumping plants. 21 (e) "Forest protective associations" shall mean associations whose pur- 22 pose is the furnishing, operating and maintaining of a protective system 23 for the detection, prevention and suppression of forest or range fires. 24 Forest protective associations shall include only those associations with 25 which the state of Idaho has contracted or become a member of pursuant to 26 chapter 1, title 38, Idaho Code. 27 (f) "Food banks or soup kitchens" shall mean any nonprofit corporation or 28 association, other than the Idaho Foodbank Warehouse, Inc., one of whose 29 regular activities is the furnishing or providing of food or food products 30 to others without charge. 31 (g) "Nonsale clothier" shall mean any nonprofit corporation or associa- 32 tion, one of whose primary purposes is the furnishing or providing of 33 clothes to others without charge. 34 (h) "Clothes" shall mean garments in general, designed or intended to be 35 worn by humans and shall include footwear in addition to wearing apparel. 36 (i) "Center for independent living" shall mean a private, nonprofit, non- 37 residential organization in which at least fifty-one percent (51%) of the 38 principal governing board, management and staff are individuals with dis- 39 abilities and that: 40 (i) Is designed and operated within a local community by individu- 41 als with disabilities; 42 (ii) Provides an array of independent living services and programs; 43 and 44 (iii) Is cross-disability. 45 (j) "Political subdivision" means: 46 (i) A governmental organization which: 47 1. Embraces a certain territory, 48 2. Is organized for public advantage and not in the interest of 49 private individuals or classes, 50 3. Has been delegated functions of government, and 51 4. Has the statutory power to levy taxes; or 52 (ii) A public health district created by section 39-408, Idaho 53 Code; or 54 (iii) A soil conservation district as defined in section 22-2717, 55 Idaho Code; or 3 1 (iv) A drainage district created pursuant to chapter 29, title 42, 2 Idaho Code; or 3 (v) An irrigation district created pursuant to title 43, Idaho 4 Code; or 5 (vi) A state grazing board created by section 57-1204, Idaho Code; 6 or 7 (vii) A water measurement district created pursuant to section 8 42-705 or 42-706, Idaho Code; or 9 (viii) A ground water management district created pursuant to chapter 10 51, title 42, Idaho Code. 11 (k) "Agency of the state of Idaho" shall mean an office or organization 12 created by the constitution or statutes of this state and constituting a 13 component part of the executive, judicial or legislative branch of the 14 government of this state. 15 (l) "Volunteer fire department" means an entity exempt from federal 16 income taxation pursuant to section 501(c)(3) of the Internal Revenue Code 17 and which primarily provides fire protection, or fire prevention on a not- 18 for-profit basis to surrounding residents. 19 (m) "Licensed emergency medical service agency (EMS)" means an emergency 20 medical service licensed by the EMS bureau of the department of health and 21 welfare and which is exempt from federal income taxation pursuant to sec- 22 tion 501(c)(3) of the Internal Revenue Code and which provides emergency 23 medical services on a not-for-profit basis to surrounding residents. 24 (n) "Qualifying senior citizen center" means an entity exempt from income 25 tax pursuant to section 501(c)(3) of the Internal Revenue Code and which 26 is a community facility for the organization and provision of a broad 27 spectrum of services, which shall include provision of health (including 28 mental health), social, nutritional, and educational services and the pro- 29 vision of facilities for recreational activities for older individuals. 30 (3) The exemption granted by subsection (1)(f) of this section does not 31 include any association or other organization whose members are political sub- 32 divisions or state agencies unless the organization is expressly created under 33 the joint powers provision of sections 67-2328 through 67-2333, Idaho Code. 34 (4) The exemptions granted by subsection (1) of this section do not 35 include the use of tangible personal property by a contractor used to improve 36 real property of an exempt entity when such use is within the definition pro- 37 vided by section 63-3615(b), Idaho Code, whether the use tax liability is 38 included in a contract total or stated separately in a contract. 39 (5) There is exempted from the taxes imposed in this chapter, the renting 40 of a place to sleep to an individual by the Idaho Ronald McDonald House.
STATEMENT OF PURPOSE RS 15503C1 This legislation adds the Advocates for Survivors of Domestic Violence and Sexual Assault, Inc. to the list of charities listed in IC 63-36220, exempting sales tax on purchases. FISCAL NOTE The general fund loss would be less than $7,000. Contact Name: Representative Wendy Jaquet Phone: 332-1130 Representative Donna Pence Phone: 332-1130 Senator Clint Stennett Phone: 332-1351 STATEMENT OF PURPOSE/FISCAL NOTE H 757