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SENATE CONCURRENT RESOLUTION NO. 113

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SCR113.....................................by LOCAL GOVERNMENT AND TAXATION
CONTRACTORS - SALES TAX - Stating findings of the Legislature and
authorizing the Legislative Council to appoint a committee to undertake and
complete a study of the sales and use tax on contractors and subcontractors
of state, local and federal governmental entities.

02/11    Senate intro - 1st rdg - to printing
02/12    Rpt prt - to Loc Gov
03/02    Rpt out - rec d/p - to 10th Ord
03/03    10th Ord - ADOPTED - 29-2-4
      AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
      Darrington, Davis, Deide, Dunklin, Frasure, Geddes, Hawkins, Ingram,
      Ipsen, Keough, Lee, Noh, Richardson, Risch, Sandy, Schroeder,
      Sorensen, Stegner, Stennett, Thorne, Twiggs, Wheeler, Whitworth
      NAYS--Danielson, King
      Absent and excused--Crow, McLaughlin, Parry, Riggs
    Floor Sponsor - Hawkins
    Title apvd - to House
03/04    House intro - 1st rdg - to W/M

Bill Text

SCR113


                                                                        
 ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
Fifty-fifth Legislature                 First Regular Session - 1999
                                                                        

                                      IN THE SENATE

                           SENATE CONCURRENT RESOLUTION NO. 113

                        BY LOCAL GOVERNMENT AND TAXATION COMMITTEE

 1                               A CONCURRENT RESOLUTION
 2    STATING LEGISLATIVE  FINDINGS  AND  AUTHORIZING  THE  LEGISLATIVE  COUNCIL  TO
 3        APPOINT A COMMITTEE TO UNDERTAKE AND COMPLETE A STUDY OF THE SALES AND USE
 4        TAX  ON CONTRACTORS AND SUBCONTRACTORS OF STATE, LOCAL AND FEDERAL GOVERN-
 5        MENTAL ENTITIES.

 6    Be It Resolved by the Legislature of the State of Idaho:

 7        WHEREAS, there is a state constitutional prohibition of taxing  state  and
 8    local units of government; and
 9        WHEREAS,  school districts that face a facilities problem end up having to
10    pay more for buildings and repairs because their contractors  and  subcontrac-
11    tors have to pay the use tax on tangible personal property utilized by them in
12    the project; and
13        WHEREAS, the paying of the use tax by these contractors and subcontractors
14    seems  to  be moving money from one fund to another with no resultant benefit;
15    and
16        WHEREAS, contractors for state and local units  of  government  are  being
17    subject to the use tax so that federal contractors will be required to pay the
18    sales and  use tax that statute has imposed upon them and to not subject state
19    and  local government contractors to the tax could render the taxation of fed-
20    eral contractors void because of equal protection problems; and
21        WHEREAS, to eliminate the use tax to contractors of school districts could
22    be a start toward remedying the school facilities problems our state faces.
23        NOW, THEREFORE, BE IT RESOLVED by the members of the First Regular Session
24    of the Fifty-fifth Idaho Legislature, the Senate and the House of  Representa-
25    tives  concurring  therein,  that  the  Legislative  Council  is authorized to
26    appoint a committee to undertake and complete a study of the sales and use tax
27    and its application to governmental contractors and  the  taxpayers  of  those
28    governmental  entities.  The  committee shall consist of ten legislators, with
29    five from the Senate and five from the House of Representatives. The  Legisla-
30    tive Council shall authorize the committee to receive input, advice and assis-
31    tance from interested and affected parties who are not members of the Legisla-
32    ture.
33        BE IT FURTHER RESOLVED that the cochairmen of this committee shall consult
34    and  coordinate  with the representatives of federal, state and local units of
35    government affected by the use tax, contractors paying the use tax and  repre-
36    sentatives of the State Tax Commission.
37        BE IT FURTHER RESOLVED that nonlegislative members of the committee may be
38    appointed  by  the cochairs of the committee who are appointed by the Legisla-
39    tive Council. Nonlegislative members of the advisory committee  shall  not  be
40    reimbursed  from legislative funds for per diem, mileage or other expenses and
41    shall not have voting privileges regarding the committee's recommendations  or
42    proposed legislation.
43        BE  IT  FURTHER  RESOLVED that the committee shall make a report detailing
44    its findings, recommendations and proposed legislation, if any, to the  Second


                                          2

 1    Regular Session of the Fifty-fifth Idaho Legislature.

Statement of Purpose / Fiscal Impact

                      STATEMENT OF PURPOSE

                             RS09014

This legislation establishes a study committee to address whether
local entities of Government should continue to pay sales and use
tax through contractors and subcontractors providing goods and
services to them







                           FISCAL NOTE

Estimated costs of committee operations range between $5,000 to
$10,000 depending on extent of the study.









CONTACT:  Senator Stan Hawkins
         332-1325
         

STATEMENT OF PURPOSE/ FISCAL NOTE     SCR113