Print Friendly HOUSE BILL NO. 354 – NW Regional Sales Tax Pilot Project
HOUSE BILL NO. 354
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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
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
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature First Regular Session - 1999
IN 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
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
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
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.
The bill has no fiscal effect.
R. Michael Southcombe, Chairman
State Tax Commission
Steve Ahrens Idaho Association of Commerce and Industry
STATEMENT OF PURPOSE/FISCAL NOTE H 354 r'