View Daily Data Tracking History
View Bill Text
View Statement of Purpose / Fiscal Impact
S1404......................................by LOCAL GOVERNMENT AND TAXATION
FOOD BANK DONATIONS - Amends existing law to expand the sales tax exemption
for donations to, sales and purchases by food banks or soup kitchens.
02/05 Senate intro - 1st rdg - to printing
02/06 Rpt prt - to Loc Gov
02/17 Rpt out - rec d/p - to 2nd rdg
02/18 2nd rdg - to 3rd rdg
02/20 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, Sorensen, Stennett,
Sweeney, Thorne, Wheeler, Whitworth
NAYS--None
Absent and excused--Twiggs
Floor Sponsor - Parry
Title apvd - to House
02/23 House intro - 1st rdg - to Rev/Tax
03/13 Rpt out - rec d/p - to 2nd rdg
03/16 2nd rdg - to 3rd rdg
03/17 3rd rdg - PASSED - 67-1-2
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), Geddes,
Gould, Hadley, 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, Stone, Stubbs, Taylor,
Tilman, Tippets, Trail, Watson, Wheeler, Wood, Zimmermann, Mr Speaker
NAYS -- Black(23)
Absent and excused -- Gagner, Hansen,
Floor Sponsor - Clark
Title apvd - to Senate
03/18 To enrol
03/19 Rpt enrol - Pres signed - Sp signed
03/20 To Governor
03/20 Governor signed
Session Law Chapter 182
Effective: 03/20/98
S1404|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fourth Legislature Second Regular Session - 1998IN THE SENATE SENATE BILL NO. 1404 BY LOCAL GOVERNMENT AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO SALES TAX EXEMPTIONS; AMENDING SECTION 63-3622O, IDAHO CODE, TO 3 EXPAND THE SALES TAX EXEMPTION FOR DONATIONS TO, SALES AND PURCHASES BY 4 FOOD BANKS OR SOUP KITCHENS TO INCLUDE GROWING OF FOOD AND TO MAKE TECHNI- 5 CAL CORRECTIONS; AND DECLARING AN EMERGENCY. 6 Be It Enacted by the Legislature of the State of Idaho: 7 SECTION 1. That Section 63-3622O, Idaho Code, be, and the same is hereby 8 amended to read as follows: 9 63-3622O. EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS. (1) There are exempted 10 from the taxes imposed by this chapter: 11 (a) Sales to or purchases by hospitals, health-related entities, educa- 12 tional institutions, forest-protective associations and canal companies 13 which are nonprofit organizations; and 14 (b) Donations to, sales to, and purchases by the Idaho Foodbank Ware- 15 house, Inc.; and 16 (c) Donations to, sales to, and purchases by food banks or soup kitchens 17 of food or other tangible personal property used by food banks or soup 18 kitchens in the growing, storage, preparation or service of 19 food, but not including licensed motor vehicles or trailers; and 20 (d) Sales of clothes to, donations of clothes to, and purchases of 21 clothes by nonsale clothiers; and 22 (5e ) Sales to or purchases by centers for inde- 23 pendent living ; and 24 (ef ) Sales to or purchases by the state of 25 Idaho and its agencies and its political subdivisions. 26 (2) As used in this section, these words shall have the following mean- 27 ings: 28 (a) "Educational institution" shall mean nonprofit colleges, universi- 29 ties, primary and secondary schools, the income of which is devoted solely 30 to education and in which systematic instruction in the usual branches of 31 learning is given. This definition does not include schools primarily 32 teaching business, dancing, dramatics, music, cosmetology, writing, gym- 33 nastics, exercise and other special accomplishments nor parent-teacher 34 associations, parent groups, alumni or other auxiliary organizations with 35 purposes related to the educational function of an institution or collec- 36 tive group of institutions. 37 (b) "Hospital" shall include nonprofit institutions licensed by the state 38 for the care of ill persons. It shall not extend to nursing homes or simi- 39 lar institutions. 40 (c) "Health-related entities" shall mean the Idaho Cystic Fibrosis Foun- 41 dation, Idaho Epilepsy League, Idaho Lung Association, March of Dimes, 42 American Cancer Society, Mental Health Association, The Arc, Idaho Heart 43 Association, Idaho Ronald McDonald House, United Cerebral Palsy, Arthritis 2 1 Foundation, Muscular Dystrophy Foundation, National Multiple Sclerosis 2 Society, Rocky Mountain Kidney Association, American Diabetes Association, 3 Easter Seals, and Idaho Special Olympics, together with said entities' 4 local or regional chapters or divisions. 5 (d) "Canal companies" shall include nonprofit corporations which are 6 incorporated solely for the purpose of operating and maintaining and are 7 engaged solely in operation and maintenance of dams, reservoirs, canals, 8 lateral and drainage ditches, pumps or pumping plants. 9 (e) "Forest protective associations" shall mean associations whose pur- 10 pose is the furnishing, operating and maintaining of a protective system 11 for the detection, prevention and suppression of forest or range fires. 12 Forest protective associations shall include only those associations with 13 which the state of Idaho has contracted or become a member of pursuant to 14 chapter 1, title 38, Idaho Code. 15 (f) "Food banks or soup kitchens" shall mean any nonprofit corporation or 16 association, other than the Idaho Foodbank Warehouse, Inc., one of whose 17 regular activities is the furnishing or providing of food or food products 18 to others without charge. 19 (g) "Nonsale clothier" shall mean any nonprofit corporation or associa- 20 tion one of whose primary purposes is the furnishing or providing of 21 clothes to others without charge. 22 (h) "Clothes" shall mean garments in general, designed or intended to be 23 worn by humans and shall include footwear in addition to wearing apparel. 24 (9i ) "Center for independent living" shall mean 25 a private, nonprofit, non-residential organization in which at least fif- 26 ty-one percent (51%) of the principal governing board, management and 27 staff are individuals with disabilities and that: 28 (i) Is designed and operated within a local community by individu- 29 als with disabilities; 30 (ii) Provides an array of independent living services and programs; 31 and 32 (iii) Is cross-disability. 33 (ij ) "Political subdivision" means: 34 (i) A governmental organization which: 35 1. Embraces a certain territory, 36 2. Is organized for public advantage and not in the interest of 37 private individuals or classes, 38 3. Has been delegated functions of government, and 39 4. Has the statutory power to levy taxes; or 40 (ii) A public health district created by section 39-408, Idaho 41 Code; or 42 (iii) A soil conservation district as defined in section 22-2717, 43 Idaho Code; or 44 (iv) A drainage district created pursuant to chapter 29, title 42, 45 Idaho Code; or 46 (v) An irrigation district created pursuant to title 43, Idaho 47 Code; or 48 (vi) A state grazing board created by section 57-1204, Idaho Code; 49 or 50 (vii) A water measurement district created pursuant to section 51 42-705 or 42-706, Idaho Code; or 52 (viii) A ground water management district created pursuant to chapter 53 51, title 42, Idaho Code. 54 (ix) An agency of the state of Idaho is an office or organization 55 created by the constitution or statutes of this state and constitut- 3 1 ing a component part of the executive, judicial or legislative branch 2 of the government of this state. 3 (3) The exemption granted by subsection (1)(ef ) 4 of this section does not include any association or other organization whose 5 members are political subdivisions or state agencies unless the organization 6 is expressly created under the joint powers provision of sections 67-2328 7 through 67-2333, Idaho Code. 8 (4c) The exemption granted by subsection (1)(e9f ) of this section does not include the use of tangible 10 personal property by a contractor used to improve real property of an exempt 11 entity when such use is within the definition provided by section 63-3615(b), 12 Idaho Code, whether the use tax liability is included in a contract total or 13 stated separately in a contract. 14 (5) There is exempted from the taxes imposed in this chapter, the renting 15 of a place to sleep to an individual by the Idaho Ronald McDonald House. 16 SECTION 2. An emergency existing therefor, which emergency is hereby 17 declared to exist, this act shall be in full force and effect on and after its 18 passage and approval.
STATEMENT OF PURPOSE
RS 07534
The purpose of this legislation is to amend section 63-36220, Idaho
Code, to expand the sales tax exemption for donations to sales and
purchases by food banks or soup kitchens to include growing of food.
FISCAL NOTE
The estimated cost of implementation is a negative $50,000 per year.
CONTACT: Atwell Parry
334-4735
STATEMENT OF PURPOSE/FISCAL NOTE
S 1404