1999 Legislation
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HOUSE BILL NO. 273 – Sales tax exmpt/hlth-related entity


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Daily Data Tracking History

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

Bill Text


 ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
Fifty-fifth Legislature                 First Regular Session - 1999

                             IN THE HOUSE OF REPRESENTATIVES

                                    HOUSE BILL NO. 273

                            BY REVENUE AND TAXATION COMMITTEE

 1                                        AN ACT

 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-protective   forest 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


 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,
28          non-residential    nonresidential  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


 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 / Fiscal Impact

                       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

CONTACT:  Representative Celia Gould
        Bill Foxcroft