Print Friendly

HOUSE BILL NO. 539

View Daily Data Tracking History

View Bill Text

View Statement of Purpose / Fiscal Impact

---

Text to be added within a bill has been marked with Bold and
Underline. Text to be removed has been marked with
Strikethrough and Italic. How these codes are actually displayed will
vary based on the browser software you are using.

This sentence is marked with bold and underline to show added text.

This sentence is marked with strikethrough and italic, indicating
text to be removed.

Daily Data Tracking History

---

H0539...............................................by REVENUE AND TAXATION
CIGARETTES - WHOLESALER'S LICENSE - Amends existing law to specify
requirements for issuance of a cigarette wholesaler's license to a
corporation.

01/28    House intro - 1st rdg - to printing
01/29    Rpt prt - to Rev/Tax
02/10    Rpt out - rec d/p - to 2nd rdg
02/11    2nd rdg - to 3rd rdg
02/17    3rd rdg - PASSED - 66-0-4
      AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Bivens,
      Black(15), Boe, Bruneel, Callister, Campbell, Chase, Clark, Crane,
      Crow, Cuddy, Deal, Denney, Ellsworth, Field(13), Field(20), Gagner,
      Geddes, Gould, 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, Taylor,
      Tilman, Tippets, Trail, Watson, Wheeler, Wood, Zimmermann
      NAYS -- None
      Absent and excused -- Black(23), Stone, Stubbs, Mr Speaker
    Floor Sponsor - Cuddy
    Title apvd - to Senate
02/18    Senate intro - 1st rdg - to Loc Gov
02/24    Rpt out - rec d/p - to 2nd rdg
02/25    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 43
         Effective: 07/01/98

Bill Text

H0539


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

                             IN THE HOUSE OF REPRESENTATIVES

                                    HOUSE BILL NO. 539

                            BY REVENUE AND TAXATION COMMITTEE

 1                                        AN ACT
 2    RELATING TO QUALIFICATIONS FOR CIGARETTE WHOLESALER'S LICENSE;  AMENDING  SEC-
 3        TION  63-2504, IDAHO CODE, TO SPECIFY REQUIREMENTS FOR ISSUANCE OF A CIGA-
 4        RETTE WHOLESALER'S LICENSE TO A CORPORATION AND TO MAKE A  TECHNICAL  COR-
 5        RECTION.

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

 7        SECTION  1.  That  Section 63-2504, Idaho Code, be, and the same is hereby
 8    amended to read as follows:

 9        63-2504.  QUALIFICATIONS OF WHOLESALERS. No wholesaler  may  be  issued  a
10    permit  or  otherwise engage in and carry on business as a wholesaler of ciga-
11    rettes until he first shall qualify under  the  rules    and  regulations
12      promulgated  by  the  state tax commission with reference to financial
13    ability. Such restriction shall not apply to any wholesaler lawfully in  busi-
14    ness  on the date this act is passed and approved. In addition no wholesaler's
15    permit shall be issued unless:
16        (1)  in the case of a natural person, he be an Idaho resident, or
17        (2)  in case of a corporation, it is an Idaho  corporation  or  a  foreign
18    corporation  qualified with   holding a certificate of author-
19    ity issued by  the secretary of state  to do business in Idaho as a
20    foreign  corporation  and  maintaining  a physical business office within this
21    state   and maintaining a registered office  and  registered  agent
22    pursuant  to  the  Idaho  business corporation act, chapter 1, title 30, Idaho
23    Code .

Statement of Purpose / Fiscal Impact

    STATEMENT OF PURPOSE RS07381 The bill updates the Idaho Cigarette Tax laws relating to 
    licensing of cigarette wholesalers. It provides that to obtain cigarette wholesaler's 
    license from the State Tax Commission, a foreign corporation must be authorized to 
    do business in Idaho in accordance with the Idaho Business Corporation Act. The 
    requirement that foreign corporations maintain a physical business office within this 
    state is stricken.
    
    
    FISCAL IMPACT
    
    The bill has no fiscal effect.
    
    CONTACT
    Name: Dan John/Ted Spangler
    Agency: State Tax Commission
    Phone: 334-7530
    Statement of Purpose/Fiscal Impact
    
    H 539