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H0689...............................................by REVENUE AND TAXATION
SALES TAX - Amends existing law to change the Idaho Heart Association to
the American Heart Association and Idaho Special Olympics to Special
Olympics Idaho in the list of health-related entities exempt from sales
tax.
02/24 House intro - 1st rdg - to printing
02/25 Rpt prt - to Rev/Tax
03/07 Rpt out - rec d/p - to 2nd rdg
03/08 2nd rdg - to 3rd rdg
03/14 3rd rdg - PASSED - 66-0-4
AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Boe, Bruneel,
Callister, Campbell, Chase, Cheirrett, Clark, Crow, Cuddy, Denney,
Field(13), Field(20), Gagner, Geddes, Gould, Hadley, Hammond,
Hansen(23), Hansen(29), Henbest, Hornbeck, Jaquet, Jones, Judd,
Kellogg, Kempton, Kendell, Kunz, Lake, Linford, Loertscher, Mader,
Marley, McKague, Meyer, Montgomery, Mortensen, Moss, Moyle, Pearce,
Pischner, Pomeroy, Reynolds, Ridinger, Ringo, Robison, Sali,
Schaefer, Sellman, Shepherd, Smylie, Stevenson, Stoicheff, Stone,
Taylor, Tilman, Trail, Wheeler, Wood, Zimmermann, Mr Speaker
NAYS -- None
Absent and excused -- Black, Deal, Ellsworth, Smith
Floor Sponsor - Shepherd
Title apvd - to Senate
03/15 Senate intro - 1st rdg - to Loc Gov
03/23 Rpt out - rec d/p - to 2nd rdg
03/24 2nd rdg - to 3rd rdg
04/05 To enrol - rpt enrol - Sp signed - Pres signed
04/06 To Governor
04/14 Governor signed
Session Law Chapter 348
Effective: 07/01/00
H0689
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 689
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO HEALTH-RELATED ENTITIES EXEMPT FROM SALES TAX; AMENDING SECTION
3 63-3622O, IDAHO CODE, TO PROVIDE CORRECT REFERENCES TO THE AMERICAN HEART
4 ASSOCIATION AND SPECIAL OLYMPICS IDAHO.
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 American Heart Association, Idaho
43 Ronald McDonald House, United Cerebral Palsy, Arthritis Foundation, Muscu-
2
1 lar Dystrophy Foundation, National Multiple Sclerosis Society, Rocky Moun-
2 tain Kidney Association, American Diabetes Association, Easter Seals,
3 Idaho Community Action Agencies, Idaho Primary Care Association and commu-
4 nity health centers who are members of the Idaho Primary Care Association
5 and Idaho Special Olympics Idaho, together with said entities' local or
6 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
RS09904
Idaho Code 63-36220 exempts certain non-profit organizations,
including "health-related entities" from state sales tax. One of the health-related
entities defined in this statute is the Idaho Heart Association. Prior to 1995, the
Idaho Heart Association was an independent Idaho non-profit corporation and an
affiliate of the American Heart Association. In 1995, the Idaho Heart Association
merged into the American Heart Association. This bill is a housekeeping bill
that simply follows the merger and name change from the "Idaho Heart
Association" to the "American Heart Association" and insures that the sales tax
exemption continues to apply to the same "Heart Association".
FISCAL NOTE
There is no impact to the general fund.
CONTACT: Ronald L. Williams 344-6633
Senator Jack Riggs 332-1307
STATEMENT OF PURPOSE/ FISCAL IMPACT H 689