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HOUSE BILL NO. 556

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Daily Data Tracking History

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H0556...............................................by REVENUE AND TAXATION
SALES TAX - INDIAN RESERVATIONS - Amends existing law to exclude use taxes
on certain tangible personal property from the exemption from sales tax
allowed for sales occurring within the boundaries of an Indian reservation.

01/29    House intro - 1st rdg - to printing
01/30    Rpt prt - to Rev/Tax

Bill Text

H0556


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

                             IN THE HOUSE OF REPRESENTATIVES

                                    HOUSE BILL NO. 556

                            BY REVENUE AND TAXATION COMMITTEE

 1                                        AN ACT
 2    RELATING TO SALES TAX EXEMPTIONS; AMENDING SECTION 63-3622Z,  IDAHO  CODE,  TO
 3        EXCLUDE USE TAXES ON CERTAIN TANGIBLE PERSONAL PROPERTY FROM THE EXEMPTION
 4        FROM  SALES  TAX  ALLOWED  FOR SALES OCCURRING WITHIN THE BOUNDARIES OF AN
 5        INDIAN RESERVATION AND TO MAKE TECHNICAL CORRECTIONS.

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

 7        SECTION 1.  That Section 63-3622Z, Idaho Code, be, and the same is  hereby
 8    amended to read as follows:

 9        63-3622Z.  SALES  BY INDIAN TRIBES  -- EXCEPTION . (1) There is
10    hereby exempted from the taxes imposed by  this chapter   sec-
11    tion 63-3619, Idaho Code,  sales occurring within the boundaries  of  an
12    Indian  reservation located in Idaho when the business or enterprise is wholly
13    owned and operated by an Idaho Indian tribe  identified  in  section  67-4001,
14    Idaho Code.
15        (2)  As used in this section the word "reservation" means lands which are:
16        (a)  Indian  lands  federally declared to be reservations because they are
17        reserved for Indian tribes by treaty between Indian tribes and any  terri-
18        torial  governments,  state  government,  or  the  United  States   G
19         g overnment; or ,  established by acts of the
20        United States congress; or established by formal decision of the executive
21        branch of the United States; or
22        (b)  Held by an Idaho Indian tribe not holding lands which meet the  defi-
23        nition  of  subsection (2)(a) of this section and are tribal lands held in
24        trust by the United States for the use and benefit of such tribe  but  not
25        placed in trust after the effective date of this act.
26          (3)  The  exemption  provided  in this section does not include use
27    taxes under section 63-3621, Idaho Code, on tangible personal  property  which
28    is not used on a reservation or which is used on a reservation by a person who
29    is  not  an enrolled member of the tribe for whom the reservation was created.
30    

Statement of Purpose / Fiscal Impact

    





    STATEMENT OF PURPOSE
    RS07395
    This bill limits the sales and use tax exemption for sales by Indian tribal enterprises on
    reservations by excluding from the exemption use taxes on tangible persona I property
    which is not used on a reservation or which is used on a reservation by a person who is
    not an enrolled member of the tribe for whom the reservation was created.
    
    
    FISCAL IMPACT
    
    
    Estimate additional $5,000 in sales tax revenue.
    
    CONTACT
    Name: Dan John/Ted Spangler
    Agency: State Tax Commission
    Phone: 334-7530
    Statement of Purpose/Fiscal Impact
    
    H 556