2000 Legislation
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HOUSE BILL NO. 562 – Sales tax exmpt/diabetes youth prog


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Daily Data Tracking History

H0562...............................................by REVENUE AND TAXATION
SALES TAX EXEMPTIONS - Amends existing law relating to sales and use tax to
include within the exemptions for health-related entities, the Idaho
Diabetes Youth Programs.
02/11    House intro - 1st rdg - to printing
02/14    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 - 64-0-6
      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, Linford, Loertscher, Mader,
      Marley, McKague, 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 -- None
      Absent and excused -- Gould, Hansen(23), Jones, Trail, Wheeler, Mr
    Floor Sponsor - Montgomery
    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 - Schroeder
    Title apvd - to House
04/05    To enrol - rpt enrol - Sp signed - Pres signed
04/06    To Governor
04/17    Governor signed
         Session Law Chapter 425
         Effective: 07/01/00

Bill Text

  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-fifth Legislature                  Second Regular Session - 2000
                              IN THE HOUSE OF REPRESENTATIVES
                                     HOUSE BILL NO. 562
                             BY REVENUE AND TAXATION COMMITTEE
  1                                        AN ACT
  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-
  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, the
  5        Idaho Diabetes Youth Programs and Idaho Special  Olympics,  together  with
  6        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.
  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

                 STATEMENT OF PURPOSE
                       RS 09867 
     This bill adds the Idaho Diabetes Youth Programs to the health- related entities to
     be exempt from sales and use taxes. 
                    FISCAL IMPACT 
     This would be a negative fiscal impact of $800-$1000 in sales tax. 
     Name: Rep. Bev Montgomery
     Phone: 332-1000 
     Name: Dr. Matthew Brown
     Phone: 454-5127 
                                        STATEMENT OF PURPOSE/FISCAL NOTE                           H 56