View Daily Data Tracking History
View Bill Text
View Statement of Purpose / Fiscal Impact
H0687...............................................by REVENUE AND TAXATION
TOBACCO PRODUCTS VENDING MACHINES - Adds to existing law to provide for
compensation to owners of vending machines which dispensed tobacco products
and which are not lawful to operate in Idaho; to provide a formula for
compensation; to allow the State Tax Commission to sell the machines; to
provide funding; to provide procedures; and to provide criminal penalties.
02/24 House intro - 1st rdg - to printing
02/25 Rpt prt - to Rev/Tax
H0687
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 687
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO VENDING MACHINES; AMENDING CHAPTER 25, TITLE 63, IDAHO CODE, BY
3 THE ADDITION OF A NEW SECTION 63-2566, IDAHO CODE, TO PROVIDE FOR COMPEN-
4 SATION OF OWNERS OF VENDING MACHINES WHICH DISPENSED TOBACCO PRODUCTS AND
5 ARE NOT LAWFUL TO OPERATE, TO PROVIDE A FORMULA, TO ALLOW THE TAX COMMIS-
6 SION TO SELL THE MACHINES, TO PROVIDE FUNDING, TO PROVIDE PROCEDURES, TO
7 PROVIDE CRIMINAL PENALTIES AND TO PROVIDE FORMS; DECLARING AN EMERGENCY
8 AND PROVIDING A SUNSET CLAUSE.
9 Be It Enacted by the Legislature of the State of Idaho:
10 SECTION 1. That Chapter 25, Title 63, Idaho Code, be, and the same is
11 hereby amended by the addition thereto of a NEW SECTION, to be known and des-
12 ignated as Section 63-2566, Idaho Code, and to read as follows:
13 63-2566. COMPENSATION FOR TOBACCO PRODUCT VENDING MACHINES. (1) The state
14 tax commission shall establish a program to compensate owners of vending
15 machines, which are defined as coin-operated machines that dispense tobacco
16 products, that were operational in Idaho in 1997, 1998 and 1999, and are now
17 illegal to be operated in this state. The commission shall pay compensation to
18 vending machine owners equal to the amount determined under the following
19 steps: the gross income of the vending machine owner that was derived from the
20 sale of tobacco products from 1997 through 1999, minus the tax remitted by the
21 vending machine owner in 1997, 1998 and 1999, for the sale of tobacco products
22 from a vending machine which amount shall be multiplied by 2.5.
23 (2) The state tax commission may resell any vending machines purchased
24 under this section within or outside the state. The commission may retain five
25 percent (5%) of any moneys collected from the resale of vending machines to
26 cover the costs associated with the purchase and resale of the vending
27 machines, the remainder collected shall be deposited in the state general
28 fund.
29 (3) An owner of a vending machine who desires to be compensated for a
30 vending machine by the state tax commission under the program established in
31 this section must:
32 (a) Submit a claim for the vending machine to the commission before
33 December 1, 2001;
34 (b) Supply the commission with verification information specified by the
35 commission which may include state tax records and company sales records;
36 and
37 (c) Transfer legal ownership of the vending machine to the state tax com-
38 mission.
39 (d) A person who submits a fraudulent claim under this section shall be
40 guilty of a misdemeanor.
41 (4) The state tax commission may prescribe sufficient forms to implement
42 the provisions of this section.
43 (5) All payments shall be made from the state refund account upon presen-
2
1 tation of proper vouchers from the state tax commission.
2 SECTION 2. An emergency existing therefor, which emergency is hereby
3 declared to exist, this act shall be in full force and effect on and after its
4 passage and approval; and shall be null, void and of no force and effect on
5 and after July 1, 2002.
STATEMENT OF PURPOSE
RS 09889C1
The purpose of this act is to provide a process whereby owners of
property--including machines, good will and loss of income--taken by prior
legislative action may apply to the state for compensation of their loss.
FISCAL IMPACT
The fiscal impact of this legislation could vary based upon the number of claims,
and moneys will come from the state tax refund account in the amount of
$1,190,000 maximum.
Contact
Name: Sen. Marguerite McLaughlin
Phone: 332-1357
STATEMENT OF PURPOSE/FISCAL NOTE H 687