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H0354...............................................by REVENUE AND TAXATION
SALES TAX - Amends and adds to existing law to provide legislative intent;
and to authorize the State Tax Commission to participate in the Northwest
Regional Sales Tax Pilot Project.
03/08 House intro - 1st rdg - to printing
03/09 Rpt prt - to Rev/Tax
03/11 Rpt out - rec d/p - to 2nd rdg
03/12 2nd rdg - to 3rd rdg
Rules susp - PASSED - 57-3-20
AYES -- Alltus, Barraclough(Barraclough), Bell, Bieter, Black, Boe,
Bruneel, Chase, Clark, Crow, Cuddy, Deal, Ellsworth, Field(13),
Field(20), Gagner, Geddes, Hadley, Hammond, Hansen(23), Henbest,
Hornbeck, Jaquet, Judd, Kellogg, Kempton, Kendell, Kunz, Lake,
Limbaugh, Linford, Mader, Marley, McKague, Montgomery, Mortensen,
Moyle, Pischner, Reynolds, Ridinger, Ringo, Robison, Sali, Schaefer,
Sellman, Smith, Smylie, Stevenson, Stone, Tilman, Tippets, Trail,
Watson, Wheeler, Williams, Zimmermann, Mr Speaker
NAYS -- Barrett, Stoicheff, Taylor
Absent and excused -- Callister, Campbell, Denney, Gould, Hansen(29),
Jones, Loertscher, Meyer, Pomeroy, Wood
Floor Sponsor - Lake
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 - 34-0-1
AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
Crow, Danielson, Darrington, Davis, Deide, Dunklin, Frasure, Geddes,
Hawkins, Ingram, Ipsen, Keough, King, Lee, McLaughlin, Noh,
Richardson, Riggs, Risch, Sandy, Schroeder, Sorensen, Stegner,
Stennett, Thorne, Twiggs, Wheeler, Whitworth
NAYS--None
Absent and excused--Parry
Floor Sponsor - Thorne
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 252
Effective: 07/01/99
H0354|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature First Regular Session - 1999IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 354 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO THE ADMINISTRATION OF SALES AND USE TAXES; PROVIDING A STATEMENT 3 OF LEGISLATIVE INTENT; AND AMENDING SECTION 63-3620B, IDAHO CODE, TO 4 AUTHORIZE THE STATE TAX COMMISSION TO PARTICIPATE IN THE NORTHWEST 5 REGIONAL SALES TAX PILOT PROJECT AND TO PROVIDE A SUNSET FOR CERTAIN 6 AGREEMENTS. 7 Be It Enacted by the Legislature of the State of Idaho: 8 SECTION 1. The intent of the Idaho Legislature by this act is: 9 (1) To reduce sales tax administration costs for businesses participating 10 in the Northwest Regional Sales Tax Pilot Project; 11 (2) To enhance efficiency of state tax administration while maintaining 12 sales tax revenues; and 13 (3) To develop from this pilot project a model for regional and national 14 sales tax simplification. 15 SECTION 2. That Section 63-3620B, Idaho Code, be, and the same is hereby 16 amended to read as follows: 17 63-3620B. AGREEMENTS TO COLLECT AND REMIT SALES TAX. (1) 18 The state tax commission may enter into agreements with persons who 19 may not be otherwise liable to collect and remit sales or use taxes for the 20 collection of sales and use taxes due on their sales of tangible personal 21 property or taxable services to customers in this state. These agreements 22 shall be made on terms and conditions determined by the commission to be in 23 the best interests of the state. 24 (2) The state tax commission is authorized to participate in the 25 northwest regional sales tax pilot project with states, especially the states 26 of Washington and Utah, and selected businesses, to simplify the sales and use 27 tax administration and to enter into joint agreements for that purpose. 28 (a) Agreements to participate in the pilot project shall establish provi- 29 sions for the administration, imposition and collection of sales and use 30 taxes resulting in revenues paid that are substantially the same as would 31 be paid under this chapter. 32 (b) Business parties to the agreements are excused from complying with 33 the provisions of this chapter to the extent a different procedure is 34 required by the agreements. 35 (c) Agreements authorized in subsection (2) of this section shall termi- 36 nate on June 30, 2001.
STATEMENT OF PURPOSE
R.S.09188
This bill permits the State Tax Commission to participate in the
Northwest Regional Sales Tax Pilot Project. The project is a
cooperative effort of leading Pacific Northwest businesses and the tax
administrators of the states of Idaho, Washington and Utah to develop
new processes for administrating sales and use taxes in the twenty-first century. The goals of the project are:
To reduce sales tax administration costs for businesses
participating in the Northwest Regional Sales Tax Pilot Project
agreement,
To enhance efficiency of state tax administration while
maintaining sales tax revenues, and
To develop from this pilot project a model for regional and
national sales tax simplification.
The bill would allow limited, experimental collection, reporting
and payment procedures with a small, select group of businesses, that
are retailers in the participating states.
FISCAL NOTE
The bill has no fiscal effect.
Contact
R. Michael Southcombe, Chairman
State Tax Commission
334-7500
Steve Ahrens Idaho Association of Commerce and Industry
343-1849
STATEMENT OF PURPOSE/FISCAL NOTE H 354 r'
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