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H0273...............................................by REVENUE AND TAXATION
SALES TAX - EXEMPTIONS - Amends existing law to add the Idaho Community
Action Agencies, Idaho Primary Care Association, and community health
centers who are members of the Idaho Primary Care Association to the
definition of health-related entities for the purpose of securing a sales
tax exemption.
02/17 House intro - 1st rdg - to printing
02/18 Rpt prt - to Rev/Tax
03/10 Rpt out - rec d/p - to 2nd rdg
03/11 2nd rdg - to 3rd rdg
03/12 3rd rdg - PASSED - 66-0-4
AYES -- Alltus, Barraclough(Barraclough), Barrett, Bell, Bieter,
Black, Boe, Bruneel, Callister, Campbell, Chase, Crow, Cuddy, Deal,
Denney, Ellsworth, Field(13), Field(20), Gagner, Geddes, Gould,
Hadley, Hammond, Hansen(23), Hansen(29), Henbest, Hornbeck, Jaquet,
Jones, Judd, Kellogg, Kempton, Kendell, Kunz, Lake, Limbaugh,
Linford, Loertscher, Mader, Marley, McKague, Montgomery, Mortensen,
Moyle, Pischner, Pomeroy, Reynolds, Ridinger, Ringo, Robison, Sali,
Schaefer, Sellman, Smith, Smylie, Stevenson, Stoicheff, Stone,
Taylor, Tilman, Trail, Watson, Wheeler, Williams, Wood, Zimmermann
NAYS -- None
Absent and excused -- Clark, Meyer, Tippets, Mr Speaker
Floor Sponsor - Gould
Title apvd - to Senate
03/15 Senate intro - 1st rdg - to Loc Gov
03/17 Rpt out - rec d/p - to 2nd rdg
03/18 2nd rdg - to 3rd rdg
03/19 3rd rdg - PASSED - 27-4-4
AYES--Andreason, Branch, Bunderson, Burtenshaw, Crow, Danielson,
Darrington, Davis, Dunklin, Frasure, Geddes, Hawkins, Ingram, Ipsen,
Keough, King, Lee, McLaughlin, Noh, Richardson, Risch, Sandy,
Schroeder, Sorensen, Stegner, Stennett, Wheeler
NAYS--Boatright, Deide, Riggs, Whitworth
Absent and excused--Cameron, Parry, Thorne, Twiggs
Floor Sponsor - Bunderson
Title apvd - to House - to enrol
03/22 Rpt enrol - Sp signed - Pres signed
03/23 To Governor
03/24 Governor signed
Session Law Chapter 287
Effective: 07/01/99
H0273|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature First Regular Session - 1999IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 273 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO EXEMPTIONS FROM THE SALES TAX; AMENDING SECTION 63-3622O, IDAHO 3 CODE, TO ADD THE IDAHO COMMUNITY ACTION AGENCIES, IDAHO PRIMARY CARE ASSO- 4 CIATION AND COMMUNITY HEALTH CENTERS WHO ARE MEMBERS OF THE IDAHO PRIMARY 5 CARE ASSOCIATION TO THE DEFINITION OF HEALTH-RELATED ENTITIES AND TO MAKE 6 TECHNICAL CORRECTIONS. 7 Be It Enacted by the Legislature of the State of Idaho: 8 SECTION 1. That Section 63-3622O, Idaho Code, be, and the same is hereby 9 amended to read as follows: 10 63-3622O. EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS. (1) There are exempted 11 from the taxes imposed by this chapter: 12 (a) Sales to or purchases by hospitals, health-related entities, educa- 13 tional institutions,forest-protectiveforest protec- 14 tive associations and canal companies which are nonprofit organiza- 15 tions; and 16 (b) Donations to, sales to, and purchases by the Idaho Foodbank Ware- 17 house, Inc.; and 18 (c) Donations to, sales to, and purchases by food banks or soup kitchens 19 of food or other tangible personal property used by food banks or soup 20 kitchens in the growing, storage, preparation or service of food, but not 21 including licensed motor vehicles or trailers; and 22 (d) Sales of clothes to, donations of clothes to, and purchases of 23 clothes by nonsale clothiers; and 24 (e) Sales to or purchases by centers for independent living; and 25 (f) Sales to or purchases by the state of Idaho and its agencies and its 26 political subdivisions. 27 (2) As used in this section, these words shall have the following mean- 28 ings: 29 (a) "Educational institution" shall mean nonprofit colleges, universi- 30 ties, primary and secondary schools, the income of which is devoted solely 31 to education and in which systematic instruction in the usual branches of 32 learning is given. This definition does not include schools primarily 33 teaching business, dancing, dramatics, music, cosmetology, writing, gym- 34 nastics, exercise and other special accomplishments nor parent-teacher 35 associations, parent groups, alumni or other auxiliary organizations with 36 purposes related to the educational function of an institution or collec- 37 tive group of institutions. 38 (b) "Hospital" shall include nonprofit institutions licensed by the state 39 for the care of ill persons. It shall not extend to nursing homes or simi- 40 lar institutions. 41 (c) "Health-related entities" shall mean the Idaho Cystic Fibrosis Foun- 42 dation, Idaho Epilepsy League, Idaho Lung Association, March of Dimes, 43 American Cancer Society, Mental Health Association, The Arc, Idaho Heart 2 1 Association, Idaho Ronald McDonald House, United Cerebral Palsy, Arthritis 2 Foundation, Muscular Dystrophy Foundation, National Multiple Sclerosis 3 Society, Rocky Mountain Kidney Association, American Diabetes Association, 4 Easter Seals, Idaho Community Action Agencies, Idaho Primary Care 5 Association and community health centers who are members of the Idaho Pri- 6 mary Care Association and Idaho Special Olympics, together with 7 said entities' local or regional chapters or divisions. 8 (d) "Canal companies" shall include nonprofit corporations which are 9 incorporated solely for the purpose of operating and maintaining and are 10 engaged solely in operation and maintenance of dams, reservoirs, canals, 11 lateral and drainage ditches, pumps or pumping plants. 12 (e) "Forest protective associations" shall mean associations whose pur- 13 pose is the furnishing, operating and maintaining of a protective system 14 for the detection, prevention and suppression of forest or range fires. 15 Forest protective associations shall include only those associations with 16 which the state of Idaho has contracted or become a member of pursuant to 17 chapter 1, title 38, Idaho Code. 18 (f) "Food banks or soup kitchens" shall mean any nonprofit corporation or 19 association, other than the Idaho Foodbank Warehouse, Inc., one of whose 20 regular activities is the furnishing or providing of food or food products 21 to others without charge. 22 (g) "Nonsale clothier" shall mean any nonprofit corporation or associa- 23 tion one of whose primary purposes is the furnishing or providing of 24 clothes to others without charge. 25 (h) "Clothes" shall mean garments in general, designed or intended to be 26 worn by humans and shall include footwear in addition to wearing apparel. 27 (i) "Center for independent living" shall mean a private, nonprofit, 28non-residentialnonresidential organization in 29 which at least fifty-one percent (51%) of the principal governing board, 30 management and staff are individuals with disabilities and that: 31 (i) Is designed and operated within a local community by individu- 32 als with disabilities; 33 (ii) Provides an array of independent living services and programs; 34 and 35 (iii) Is cross-disability. 36 (j) "Political subdivision" means: 37 (i) A governmental organization which: 38 1. Embraces a certain territory, 39 2. Is organized for public advantage and not in the interest of 40 private individuals or classes, 41 3. Has been delegated functions of government, and 42 4. Has the statutory power to levy taxes; or 43 (ii) A public health district created by section 39-408, Idaho 44 Code; or 45 (iii) A soil conservation district as defined in section 22-2717, 46 Idaho Code; or 47 (iv) A drainage district created pursuant to chapter 29, title 42, 48 Idaho Code; or 49 (v) An irrigation district created pursuant to title 43, Idaho 50 Code; or 51 (vi) A state grazing board created by section 57-1204, Idaho Code; 52 or 53 (vii) A water measurement district created pursuant to section 54 42-705 or 42-706, Idaho Code; or 55 (viii) A ground water management district created pursuant to chapter 3 1 51, title 42, Idaho Code. 2 (ix) An agency of the state of Idaho is an office or organization 3 created by the constitution or statutes of this state and constitut- 4 ing a component part of the executive, judicial or legislative branch 5 of the government of this state. 6 (3) The exemption granted by subsection (1)(f) of this section does not 7 include any association or other organization whose members are political sub- 8 divisions or state agencies unless the organization is expressly created under 9 the joint powers provision of sections 67-2328 through 67-2333, Idaho Code. 10 (4) The exemption granted by subsection (1)(f) of this section does not 11 include the use of tangible personal property by a contractor used to improve 12 real property of an exempt entity when such use is within the definition pro- 13 vided by section 63-3615(b), Idaho Code, whether the use tax liability is 14 included in a contract total or stated separately in a contract. 15 (5) There is exempted from the taxes imposed in this chapter, the renting 16 of a place to sleep to an individual by the Idaho Ronald McDonald House.
STATEMENT OF PURPOSE
RS 08754C2
The purpose of this legislation is to amend section 63-36220,
Idaho Code, relating to exemptions from sales tax, to add the
Idaho Community Action Agencies, Idaho Primary Care Association,
and community health centers who are members of the Idaho Primary
Care Association to the definition of health related entities.
FISCAL NOTE
The approximate fiscal impact for one year is a loss of
$100,000.00.
CONTACT: Representative Celia Gould
332-1000
Bill Foxcroft
345-2335
STATEMENT OF PURPOSE/ FISCAL NOTE Bill No. H 273