2000 Legislation
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HOUSE BILL NO. 531 – Sales tax exmptn, Women/Child Allnc

HOUSE BILL NO. 531

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Daily Data Tracking History



H0531...............................................by REVENUE AND TAXATION
SALES TAX - EXEMPTIONS - Amends existing law relating to sales and use tax
by including the Idaho Women's and Children's Alliance within the
definition of a health-related entity for purposes of a sales tax
exemption.
                                                                        
02/08    House intro - 1st rdg - to printing
02/09    Rpt prt - to Rev/Tax
03/21    Rpt out - rec d/p - to 2nd rdg
03/22    2nd rdg - to 3rd rdg
    Rules susp - PASSED - 62-1-7
      AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Black, Boe,
      Bruneel, Callister, Campbell, Chase, Cheirrett, Clark, Crow, Cuddy,
      Deal, Denney, Ellsworth, Field(13), Field(20), Gagner, Geddes,
      Hadley, Hammond, Hansen(29), Henbest, Hornbeck, Jaquet, Judd,
      Kellogg, Kempton, Kendell, Kunz, Lake, Loertscher, Mader, Marley,
      Meyer, Montgomery, Mortensen, Moss, Moyle, Pearce, Pischner, Pomeroy,
      Reynolds, Ridinger, Ringo, Robison, Sali, Schaefer, Sellman,
      Shepherd, Smith, Smylie, Stevenson, Stoicheff, Stone, Taylor, Tilman,
      Wood, Zimmermann
      NAYS -- McKague
      Absent and excused -- Gould, Hansen(23), Jones, Linford, Trail,
      Wheeler, Mr Speaker
    Floor Sponsor - Stone
    Title apvd - to Senate
03/23    Senate intro - 1st rdg - to Loc Gov
03/28    Rpt out - rec d/p - to 2nd rdg
03/29    2nd rdg - to 3rd rdg
04/04    3rd rdg - PASSED - 35-0-0
      AYES -- Andreason, Boatright, Bunderson, Burtenshaw, Cameron, Crow,
      Danielson, Darrington, Davis, Deide, Dunklin, Frasure, Geddes,
      Hawkins, Ingram, Ipsen, Keough, King-Barrutia, Lee, McLaughlin, Noh,
      Parry, Richardson, Riggs, Risch, Sandy, Schroeder, Sorensen, Stegner,
      Stennett, Thorne, Walton, Wheeler, Whitworth, Williams
      NAYS -- None
      Absent and excused -- None
    Floor Sponsor - Wheeler
    Title apvd - to House
04/05    To enrol - rpt enrol - Sp signed - Pres signed
04/06    To Governor
04/14    Governor signed
         Session Law Chapter 309
         Effective: 07/01/00

Bill Text


 H0531
                                                                        
                                                                        
  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-fifth Legislature                  Second Regular Session - 2000
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 531
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO SALES AND USE TAX;  AMENDING  SECTION  63-3622O,  IDAHO  CODE,  TO
  3        INCLUDE THE IDAHO WOMEN'S AND CHILDREN'S ALLIANCE WITHIN THE DEFINITION OF
  4        A HEALTH-RELATED ENTITY AND TO MAKE A TECHNICAL CORRECTION.
                                                                        
  5    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  6        SECTION  1.  That Section 63-3622O, Idaho Code, be, and the same is hereby
  7    amended to read as follows:
                                                                        
  8        63-3622O.  EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS. (1) There are exempted
  9    from the taxes imposed by this chapter:
 10        (a)  Sales to or purchases by hospitals, health-related  entities,  educa-
 11        tional  institutions,  forest  protective associations and canal companies
 12        which are nonprofit organizations; and
 13        (b)  Donations to, sales to, and purchases by  the  Idaho  Foodbank  Ware-
 14        house, Inc.; and
 15        (c)  Donations  to, sales to, and purchases by food banks or soup kitchens
 16        of food or other tangible personal property used by  food  banks  or  soup
 17        kitchens  in the growing, storage, preparation or service of food, but not
 18        including motor vehicles or trailers; and
 19        (d)  Sales of clothes to,  donations  of  clothes  to,  and  purchases  of
 20        clothes by nonsale clothiers; and
 21        (e)  Sales to or purchases by centers for independent living; and
 22        (f)  Sales  to or purchases by the state of Idaho and its agencies and its
 23        political subdivisions.
 24        (2)  As used in this section, these words shall have the  following  mean-
 25    ings:
 26        (a)  "Educational  institution"  shall  mean nonprofit colleges, universi-
 27        ties, public charter schools organized pursuant to chapter 52,  title  33,
 28        Idaho  Code, and other  primary and secondary schools, the income of which
 29        is devoted solely to education and in which systematic instruction in  the
 30        usual  branches  of  learning  is  given. This definition does not include
 31        schools primarily teaching business, dancing, dramatics, music,  cosmetol-
 32        ogy,  writing,  gymnastics, exercise and other special accomplishments nor
 33        parent-teacher associations, parent  groups,  alumni  or  other  auxiliary
 34        organizations  with  purposes  related  to  the educational function of an
 35        institution or collective group of institutions.
 36        (b)  "Hospital" shall include nonprofit institutions licensed by the state
 37        for the care of ill persons. It shall not extend to nursing homes or simi-
 38        lar institutions.
 39        (c)  "Health-related entities" shall mean the Idaho Cystic Fibrosis  Foun-
 40        dation,  Idaho  Epilepsy  League,  Idaho Lung Association, March of Dimes,
 41        American  Cancer  Society,  Mental  Health  Association,  The   Arc,   The
 42        Children's  Home  Society  of Idaho, Idaho Heart Association, Idaho Ronald
 43        McDonald House, United Cerebral Palsy, Arthritis Foundation, Muscular Dys-
                                                                        
                                       2
                                                                        
  1        trophy Foundation, National Multiple  Sclerosis  Society,  Rocky  Mountain
  2        Kidney  Association,  American  Diabetes  Association, Easter Seals, Idaho
  3        Community Action Agencies, Idaho Primary Care  Association  and  community
  4        health  centers  who are members of the Idaho Primary Care Association and
  5        Idaho Special Olympics, and the Idaho  Women's  and  Children's  Alliance,
  6        together with said entities' local or regional chapters or divisions.
  7        (d)  "Canal  companies"  shall  include  nonprofit  corporations which are
  8        incorporated solely for the purpose of operating and maintaining  and  are
  9        engaged  solely  in operation and maintenance of dams, reservoirs, canals,
 10        lateral and drainage ditches, pumps or pumping plants.
 11        (e)  "Forest protective associations" shall mean associations  whose  pur-
 12        pose  is  the furnishing, operating and maintaining of a protective system
 13        for the detection, prevention and suppression of forest  or  range  fires.
 14        Forest  protective associations shall include only those associations with
 15        which the state of Idaho has contracted or become a member of pursuant  to
 16        chapter 1, title 38, Idaho Code.
 17        (f)  "Food banks or soup kitchens" shall mean any nonprofit corporation or
 18        association,  other  than the Idaho Foodbank Warehouse, Inc., one of whose
 19        regular activities is the furnishing or providing of food or food products
 20        to others without charge.
 21        (g)  "Nonsale clothier" shall mean any nonprofit corporation  or  associa-
 22        tion  one  of  whose  primary  purposes  is the furnishing or providing of
 23        clothes to others without charge.
 24        (h)  "Clothes" shall mean garments in general, designed or intended to  be
 25        worn by humans and shall include footwear in addition to wearing apparel.
 26        (i)  "Center for independent living" shall mean a private, nonprofit, non-
 27        residential  nonresidential  organization in which at least fifty-one per-
 28        cent (51%) of the principal governing  board,  management  and  staff  are
 29        individuals with disabilities and that:
 30             (i)   Is  designed and operated within a local community by individu-
 31             als with disabilities;
 32             (ii)  Provides an array of independent living services and  programs;
 33             and
 34             (iii) Is cross-disability.
 35        (j)  "Political subdivision" means:
 36             (i)    A governmental organization which:
 37                  1.  Embraces a certain territory,
 38                  2.  Is organized for public advantage and not in the interest of
 39                  private individuals or classes,
 40                  3.  Has been delegated functions of government, and
 41                  4.  Has the statutory power to levy taxes; or
 42             (ii)   A  public  health  district  created  by section 39-408, Idaho
 43             Code; or
 44             (iii)  A soil conservation district as defined  in  section  22-2717,
 45             Idaho Code; or
 46             (iv)   A  drainage district created pursuant to chapter 29, title 42,
 47             Idaho Code; or
 48             (v)    An irrigation district created pursuant  to  title  43,  Idaho
 49             Code; or
 50             (vi)   A  state grazing board created by section 57-1204, Idaho Code;
 51             or
 52             (vii)  A water  measurement  district  created  pursuant  to  section
 53             42-705 or 42-706, Idaho Code; or
 54             (viii) A ground water management district created pursuant to chapter
 55             51, title 42, Idaho Code.
                                                                        
                                       3
                                                                        
  1        (k)  "Agency  of  the state of Idaho" shall mean an office or organization
  2        created by the constitution or statutes of this state and  constituting  a
  3        component  part  of  the  executive, judicial or legislative branch of the
  4        government of this state.
  5        (3)  The exemption granted by subsection (1)(f) of this section  does  not
  6    include any association or other organization whose members are political sub-
  7    divisions or state agencies unless the organization is expressly created under
  8    the joint powers provision of sections 67-2328 through 67-2333, Idaho Code.
  9        (4)  The  exemptions  granted  by  subsection  (1)  of this section do not
 10    include the use of tangible personal property by a contractor used to  improve
 11    real  property of an exempt entity when such use is within the definition pro-
 12    vided by section 63-3615(b), Idaho Code, whether  the  use  tax  liability  is
 13    included in a contract total or stated separately in a contract.
 14        (5)  There is exempted from the taxes imposed in this chapter, the renting
 15    of a place to sleep to an individual by the Idaho Ronald McDonald House.

Statement of Purpose / Fiscal Impact


     
     
REPRINT    REPRINT     REPRINT    REPRINT    REPRINT     REPRINT 
     
                STATEMENT OF PURPOSE 
                      RS 09839 
     
     This bill includes the Women's and Children's Alliance in the list of
     "health-related entities" that are exempt from sales tax. The primary function of
     the WCA is to operate the state's largest shelter for battered women and their
     children and to operate a rape crisis hotline.    The WCA is a private, non-profit
     organization funded through grants, donations and fund-raising events. 
     
     
     
                    FISCAL IMPACT
     
     The state recently began enforcing the requirement that non-profit organizations
     pay sales tax on sale of tickets to fund-raising events or sale of t-shirts and similar
     items to raise funds. The WCA has followed the practice of similar non-profit
     organizations on not collecting this tax in the past so this aspect of the bill would
     be revenue neutral. The state would lose the amount the WCA pays in sales tax
     each year for products it purchases for it's own operation, which is roughly $2600
     a year. 
     
     
     Contact 
     Name: Rep Ruby R Stone
     Phone: 332-1000 
     
     
                                             STATEMENT OF PURPOSE/FISCAL NOTE                           Bill No. 531