Print Friendly HOUSE BILL NO. 792 – Fuel, sales tax, log truck exmptn
HOUSE BILL NO. 792
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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
|||| 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
This legislation is to clarify the interpretation of House
Bill 810, Chapter 263 of the Idaho Code passed in 1996.
Possibly a negative $100,000 impact due to a possible
Name: Rep Cuddy
Bill No. H 792