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HOUSE BILL NO. 523

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Daily Data Tracking History

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H0523...............................................by REVENUE AND TAXATION
SALES TAX - PAYMENT - Amends existing law to extend personal liability for
payment of sales and use taxes owed or collected by a corporation to the
officer, member or partner of a partnership or limited liability company
who makes the payment on behalf of the corporation, partnership or limited
liability company.

01/27    House intro - 1st rdg - to printing
01/28    Rpt prt - to Rev/Tax
02/10    Rpt out - rec d/p - to 2nd rdg
02/11    2nd rdg - to 3rd rdg
02/16    3rd rdg - PASSED - 66-1-3
      AYES -- Alltus, Barraclough, Bell, Bieter, Bivens, Black(15),
      Black(23), Boe, Callister, Campbell, Chase, Clark, Crane, Crow,
      Cuddy, Deal, Denney, Ellsworth, Field(13), Field(20), Gagner, Geddes,
      Hadley, Hansen, Henbest, Hornbeck, Jaquet, Jones(9), Jones(22),
      Jones(20), Judd, Kellogg, Kempton, Kendell, Kjellander, Kunz, Lake,
      Linford, Loertscher, Mader, Marley, McKague, Meyer, Miller,
      Mortensen, Newcomb, Pischner, Pomeroy, Reynolds, Richman, Ridinger,
      Robison, Sali, Schaefer, Stevenson, Stoicheff, Stubbs, Taylor,
      Tilman, Tippets, Trail, Watson, Wheeler, Wood, Zimmermann, Mr Speaker
      NAYS -- Bruneel
      Absent and excused -- Barrett, Gould, Stone
    Floor Sponsor - Ridinger
    Title apvd - to Senate
02/17    Senate intro - 1st rdg - to Loc Gov
02/19    Rpt out - rec d/p - to 2nd rdg
02/20    2nd rdg - to 3rd rdg
03/10    3rd rdg - PASSED - 34-0-1
      AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
      Crow, Danielson, Darrington, Deide, Dunklin, Frasure, Geddes, Hansen,
      Hawkins, Ingram, Ipsen, Keough, King, Lee, McLaughlin, Noh, Parry,
      Richardson, Riggs, Risch, Sandy, Schroeder, Stennett, Sweeney,
      Thorne, Twiggs, Wheeler, Whitworth
      NAYS--None
      Absent and excused--Sorensen
    Floor Sponsor - Ipsen
    Title apvd - to House
03/11    To enrol
03/12    Rpt enrol - Sp signed
03/13    Pres signed
03/16    To Governor
03/17    Governor signed
         Session Law Chapter 45
         Effective: 07/01/98

Bill Text

H0523


                                                                        
 ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
Fifty-fourth Legislature                 Second Regular Session - 1998
                                                                        

                             IN THE HOUSE OF REPRESENTATIVES

                                    HOUSE BILL NO. 523

                            BY REVENUE AND TAXATION COMMITTEE

 1                                        AN ACT
 2    RELATING TO SALES AND USE TAXES; AMENDING SECTION 63-3627, IDAHO CODE, TO PRO-
 3        VIDE RESPONSIBILITY FOR PAYMENT OF TAXES IMPOSED UPON OR COLLECTED BY  ANY
 4        CORPORATION,  PARTNERSHIP OR LIMITED LIABILITY COMPANY AND TO MAKE TECHNI-
 5        CAL CORRECTIONS.

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

 7        SECTION 1.  That Section 63-3627, Idaho Code, be, and the same  is  hereby
 8    amended to read as follows:

 9        63-3627.  RESPONSIBILITY FOR TAXES -- CORPORATIONS , PARTNERSHIPS AND
10    LIMITED  LIABILITY COMPANIES . (a) Every person with the duty to account
11    for and pay over any tax  imposed by   which is  imposed  upon
12    or required to be collected by any corporation, partnership or limited liabil-
13    ity  company under  this  act   chapter  on behalf
14    of  a   such  corporation , partnership or  limited
15    liability    as an officer , member  or employee of  the
16      such  corporation ,   or  on  behalf  of  a
17     partnership  as a member or employee of a partnership  
18    or limited liability company,  shall be personally liable for payment of
19    such tax, plus penalties and interest, if he fails to carry out his duty.
20        (b)  Any  such individual required to collect, truthfully account for, and
21    pay over any tax imposed by this  title   chapter    who
22    wilfully  fails  to  collect  such tax, or truthfully account for and pay over
23    such tax, or wilfully attempts in any manner to evade or defeat any  such  tax
24    or the payment thereof, shall, in addition to other penalties provided by law,
25    be  liable  to  a  penalty equal to the total amount of the tax evaded, or not
26    collected, or not accounted for and paid over. No  penalty  shall  be  imposed
27    under  section  63-3046 (b) , Idaho Code,  for any offense to which
28    this subsection (b) is applicable.

Statement of Purpose / Fiscal Impact

    





    STATEMENT OF PURPOSE
    RS07371
    Under present law, any person with a duty to account for and pay over sales taxes for a
    corporation who fails to do so may be held personally liable for the tax. This bill adds
    limited liability companies and partnerships to the entities to which this provision applies.
    It states that responsible persons may be liable for any tax that is imposed upon or
    required to be collected by any corporation, partnership or limited liability company.
    
    
    FISCAL IMPACT
    
    Additional $25,000 of sales tax revenue.
    
    CONTACT
    Name: Dan John/Ted Spangler
    Agency: State Tax Commission
    Phone: 334-7530
    Statement of Purpose/Fiscal Impact
    
    H 523