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HOUSE BILL NO. 423

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Daily Data Tracking History

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H0423...............................................by REVENUE AND TAXATION
LIQUOR - SALES TAX - Amends existing law to provide that the sales tax
collected on the retail sale of liquor shall be deposited directly to the
General Account.
                                                                        
04/17    House intro - 1st rdg - to printing
04/18    Rpt prt - to Rev/Tax

Bill Text

                                                                        
                                                                        
  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-seventh Legislature                 First Regular Session - 2003
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 423
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO SALES TAX ON LIQUOR; AMENDING SECTION  63-3638A,  IDAHO  CODE,  TO
  3        PROVIDE THAT THE SALES TAX COLLECTED ON THE RETAIL SALE OF LIQUOR SHALL BE
  4        CREDITED DIRECTLY TO THE GENERAL ACCOUNT.
                                                                        
  5    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  6        SECTION  1.  That Section 63-3638A, Idaho Code, be, and the same is hereby
  7    amended to read as follows:
                                                                        
  8        63-3638A.  SALES TAX ON LIQUOR TO BE PAID TO LIQUOR GENERAL ACCOUNT.  Not-
  9    withstanding the provisions of section 63-3638, Idaho Code, the sales tax col-
 10    lected  on the retail sale of liquor by the superintendent of the state liquor
 11    dispensary shall be credited directly to the liquor general account, and shall
 12    not be or become a part of the sales tax account.

Statement of Purpose / Fiscal Impact

                       STATEMENT OF PURPOSE
                             RS 13297
The purpose of the legislation is to require that sales tax on
retail sales of liquor by the state liquor dispensary shall be
collected on the retail shelf price, after all surcharges and
mark-up by the dispensary, and to direct that the sales tax
collected be placed in the general account.  The legislation does
not affect the distribution formula for the liquor account as
provided in section 23-404, Idaho Code.  Funds provided by this
legislation will be in addition to the fixed sum provided to the
general account through the liquor account.
                          FISCAL IMPACT
Based on Fy 2002 gross retail sales by the state liquor
dispensary and without considering increased sales by the
dispensary, this legislation would increase funds to the general
account by $3.7 million dollars at the current sales tax rate.



Contact
Name: Representative Debbie Field 
Phone: 208-332-1000




STATEMENT OF PURPOSE/FISCAL NOTE                         H 423