1998 Legislation
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SENATE BILL NO. 1404 – Food bank donations, sales tax exmp


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Daily Data Tracking History

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
      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

Bill Text


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

                                      IN THE SENATE

                                   SENATE BILL NO. 1404


 1                                        AN ACT

 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        ( 5  e )  Sales to or purchases by centers for inde-
23        pendent living ; and 
24        ( e  f )  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


 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        ( 9  i )  "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        ( i  j )  "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-


 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)( e  f )
 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        (4  c  )  The  exemption  granted  by  subsection  (1)(  e
 9      f  )  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 / Fiscal Impact


                   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
    S 1404