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HOUSE BILL NO. 792

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Daily Data Tracking History

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H0792...............................................by REVENUE AND TAXATION
FUEL - SALES TAX - Adds to existing law to provide legislative intent
regarding sales and use taxes collected for fuel used by logging trucks as
stated in a 1996 enactment.

03/03    House intro - 1st rdg - to printing
03/04    Rpt prt - to Rev/Tax

Bill Text

H0792


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

                             IN THE HOUSE OF REPRESENTATIVES

                                    HOUSE BILL NO. 792

                            BY REVENUE AND TAXATION COMMITTEE

 1                                        AN ACT
 2    RELATING TO EXEMPTIONS TO SALES AND USE TAXES FOR FUEL USED IN LOGGING TRUCKS;
 3        DECLARING LEGISLATIVE INTENT AND PROVIDING  FOR  RETROACTIVE  APPLICATION;
 4        AND DECLARING AN EMERGENCY.

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

 6        SECTION  1.  In  1996,  by  enactment  of House Bill No. 810, now cited as
 7    Chapter 263, Laws of 1996, the Legislature stated that fuel  used  in  logging
 8    trucks  was  to  be exempt from the state's sales and use tax. It was, and is,
 9    legislative intent that this exemption was to be  applied  both  prospectively
10    and retroactively to all affected consumers.

11        SECTION  2.  An  emergency  existing  therefor,  which emergency is hereby
12    declared to exist, this act shall be in full force and effect on and after its
13    passage and approval.

Statement of Purpose / Fiscal Impact

    





                           STATEMENT OF PURPOSE
    
      RS08157
    
    This legislation is to clarify the interpretation of House
    
    Bill 810, Chapter 263 of the Idaho Code passed in 1996.
    
                         FISCAL NOTE
    Possibly a negative $100,000 impact due to a possible
    
    refund.
    
    CONTACT
    
    Name: Rep Cuddy 
    Phone: 332-1000
    
    Bill No. H 792