Print Friendly SENATE BILL NO. 1404 – Food bank donations, sales tax exmp
SENATE BILL NO. 1404
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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
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fourth Legislature Second Regular Session - 1998
IN 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 ( 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-
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;
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;
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
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.
The estimated cost of implementation is a negative $50,000 per year.
CONTACT: Atwell Parry
STATEMENT OF PURPOSE/FISCAL NOTE