1999 Legislation
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HOUSE BILL NO. 283 – Literature/certain/exmpt sales tax

HOUSE BILL NO. 283

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Daily Data Tracking History



H0283...............................................by REVENUE AND TAXATION
LITERATURE - Amends existing law relating to exemptions from the sales and
use tax to further define literature to include alternative forms of
information.

02/19    House intro - 1st rdg - to printing
02/22    Rpt prt - to Rev/Tax
02/24    Rpt out - rec d/p - to 2nd rdg
02/25    2nd rdg - to 3rd rdg
02/26    3rd rdg - PASSED - 53-5-12
      AYES -- Alltus, Barraclough, Barrett, Bell, Black, Bruneel,
      Callister, Chase, Clark, Cuddy, Deal, Denney, Ellsworth, Field(13),
      Field(20), Gagner, Hadley, Hammond, Hansen(23), Henbest, Hornbeck,
      Jaquet, Jones, Judd, Kempton, Kunz, Lake, Limbaugh, Loertscher,
      Mader, Marley, McKague, Montgomery, Mortensen, Moyle, Pischner,
      Pomeroy, Reynolds, Ridinger, Ringo, Robison, Sali, Schaefer, Sellman,
      Smith, Smylie, Stevenson, Taylor(Taylor), Tilman, Tippets, Watson,
      Wheeler, Zimmermann
      NAYS -- Bieter, Crow, Geddes, Kendell, Williams
      Absent and excused -- Boe, Campbell, Gould, Hansen(29), Kellogg,
      Linford, Meyer, Stoicheff, Stone, Trail, Wood, Mr Speaker
    Floor Sponsor - Hornbeck
    Title apvd - to Senate
03/01    Senate intro - 1st rdg - to Loc Gov
03/11    Rpt out - rec d/p - to 2nd rdg
03/12    2nd rdg - to 3rd rdg
03/16    3rd rdg - PASSED - 31-0-4
      AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
      Crow, Danielson, Darrington, Deide, Dunklin, Geddes, Hawkins, Ingram,
      Ipsen, Keough, King, Lee, McLaughlin, Noh, Richardson, Riggs, Risch,
      Sandy, Schroeder, Sorensen, Stegner, Stennett, Thorne, Twiggs,
      Whitworth
      NAYS--None
      Absent and excused--Davis, Frasure, Parry, Wheeler
    Floor Sponsor - Ipsen
    Title apvd - to House
03/17    To enrol
03/18    Rpt enrol - Sp signed - Pres signed
03/19    To Governor
03/23    Governor signed
         Session Law Chapter 220
         Effective: 07/01/99

Bill Text


H0283


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

                             IN THE HOUSE OF REPRESENTATIVES

                                    HOUSE BILL NO. 283

                            BY REVENUE AND TAXATION COMMITTEE

 1                                        AN ACT
 2    RELATING TO SALES AND USE TAXES; AMENDING SECTION  63-3622I,  IDAHO  CODE,  TO
 3        FURTHER DEFINE LITERATURE.

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

 5        SECTION  1.  That Section 63-3622I, Idaho Code, be, and the same is hereby
 6    amended to read as follows:

 7        63-3622I.  LITERATURE.  (1)   There is exempted from the  taxes
 8    imposed  by  this  chapter  the sale or purchase, or the storage, use or other
 9    consumption of literature, pamphlets, periodicals, tracts and books  published
10    and  sold by an entity qualified under section 501(c)(3) of the internal reve-
11    nue code; no part of the net earnings of which inures to the benefit of a pri-
12    vate individual or shareholder.
13         (2)  As used in  this  section,  "literature"  includes  information
14    available  in  alternative forms, including audio-visual and magnetic, optical
15    or other machine-readable media. 

Statement of Purpose / Fiscal Impact


                       STATEMENT OF PURPOSE

                             RS 09022

To add information available in alternative forms, including audio-visual and magnetic, optical or other machine-readable media to the
definition of "Literature" qualified under section 501(C)(3) of the
internal revenue code.











                            FISCAL NOTE

Approximately $10,000 in loss of Sales Tax Revenue.

         
         
         
         
         
         
         CONTACT: Rep. Twila Hornbeck
                  (208)332-1000
         


STATEMENT OF PURPOSE/FISCAL NOTE     Bill No.     H 283