View Bill Status
View Bill Text
View Statement of Purpose / Fiscal Impact
H0796...............................................by REVENUE AND TAXATION SALES TAX EXEMPTION - POLLUTION CONTROL EQUIPMENT - Amends existing law to revise the tax exemption applicable to pollution control equipment. 03/10 House intro - 1st rdg - to printing 03/13 Rpt prt - to 2nd rdg 03/14 2nd rdg - to 3rd rdg 03/15 3rd rdg - PASSED - 57-5-8 AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bedke, Bell, Bilbao, Black, Block, Boe, Bolz, Brackett, Bradford, Chadderdon, Clark, Collins, Deal, Denney, Eskridge, Field(18), Field(23), Garrett, Hart, Harwood, Henbest, Henderson, Jaquet, Kemp, Lake, Loertscher, Martinez, Mathews, McGeachin, McKague, Miller, Moyle, Nielsen, Nonini, Pasley-Stuart, Pence, Raybould, Ring, Rydalch, Sayler, Schaefer, Shepherd(2), Shepherd(8), Shirley, Smith(30), Smylie, Snodgrass, Stevenson, Trail, Wills, Wood, Mr. Speaker NAYS -- Cannon, LeFavour, Mitchell, Ringo, Rusche Absent and excused -- Bayer, Crow, Edmunson, Ellsworth, Roberts, Sali, Skippen, Smith(24) Floor Sponsor - Denney Title apvd - to Senate 03/16 Senate intro - 1st rdg - to Loc Gov 03/24 Rpt out - rec d/p - to 2nd rdg 03/27 2nd rdg - to 3rd rdg 03/28 3rd rdg - PASSED - 33-1-1 AYES -- Andreason, Brandt, Broadsword, Burkett(Clark), Burtenshaw, Cameron, Coiner, Compton, Corder, Darrington, Davis, Fulcher, Gannon, Geddes, Goedde, Hill, Jorgenson, Kelly, Keough, Langhorst, Little, Lodge, Malepeai, Marley, McGee, McKenzie, Pearce, Richardson, Schroeder, Stegner, Stennett, Werk, Williams NAYS -- Bunderson Absent and excused -- Sweet Floor Sponsor - Williams 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 326 Effective: 07/01/05
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-eighth Legislature Second Regular Session - 2006IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 796 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO TAXATION; AMENDING SECTION 63-3622X, IDAHO CODE, TO REVISE THE 3 EXEMPTION APPLICABLE TO POLLUTION CONTROL EQUIPMENT; DECLARING AN EMER- 4 GENCY AND PROVIDING A RETROACTIVE EFFECTIVE DATE. 5 Be It Enacted by the Legislature of the State of Idaho: 6 SECTION 1. That Section 63-3622X, Idaho Code, be, and the same is hereby 7 amended to read as follows: 8 63-3622X. POLLUTION CONTROL EQUIPMENT. There is hereby exempted from the 9 taxes imposed by this chapter the sale, use or purchase of tangible personal 10 property, which property is pollution control equipment required to meet air 11 and water quality standards of a state or federal agency having authority to 12 regulate and set air and water quality emission standards. 13 This exemption applies to the purchase of dry cleaning equipment that is 14 designed to protect employees from exposure to perchloroethylene as well as 15 retaining the fluid in the machine in order to protect sewer systems and air 16 quality standards. Dry cleaning machines meeting these standards are referred 17 to as "dry to dry transfer systems." 18 This exemption applies to the purchase of a liner or reagent required to 19 meet water quality standards, rules or regulations of a state or federal 20 agency having authority to regulate and set water quality standards regardless 21 of whether the liner or reagent later becomes or is intended to become a com- 22 ponent of any real property or improvement or fixture thereto. 23 This exemption does not include motor vehicles or aircraft, without regard 24 to the use to which such motor vehicles or aircraft are put. 25 SECTION 2. An emergency existing therefor, which emergency is hereby 26 declared to exist, this act shall be in full force and effect on and after its 27 passage and approval, and retroactively to July 1, 2005.
REPRINT REPRINT REPRINT REPRINT REPRINT STATEMENT OF PURPOSE RS 16230 This bill clarifies that the sales tax exemption for pollution control equipment is available for liners and reagents intended to protect ground water. Under current Tax Commission rulings, the exemption would be denied because the liners and reagents would be considered improvements to real property. FISCAL NOTE Approximately $5.5 million of liners and reagents will be installed or used in FY 2006 that would not be considered eligible for the sales tax exemption by the Tax Commission. This bill would make the purchase of those liners and reagents exempt from $275,000 of sales tax in FY 2006. The fiscal impact of this bill beyond FY 2006 will depend on the value of liners and reagents, if any, that are installed or used but are not considered eligible for the sales tax exemption under current Tax Commission rulings. That fiscal impact is expected to be less than $300,000 in FY 2007. CONTACT: Jack Lyman Idaho Mining Association 342-0031 Brent Olmstead Milk Producers of Idaho 345-1190 STATEMENT OF PURPOSE/FISCAL NOTE H 796