View Daily Data Tracking History
View Bill Text
View Statement of Purpose / Fiscal Impact
H0570...............................................by REVENUE AND TAXATION
TOBACCO PRODUCTS TAX - Amends existing law related to the distribution of
the tax imposed on tobacco products to provide a distribution directly to
the Department of Law Enforcement for toxicology lab capacity before the
balance of the funds are divided between the Public School Income Fund and
the Department of Juvenile Corrections.
02/15 House intro - 1st rdg - to printing
02/16 Rpt prt - to Rev/Tax
H0570
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 570
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO DISTRIBUTION OF TAX IMPOSED ON TOBACCO PRODUCTS; AMENDING SECTION
3 63-2552A, IDAHO CODE, TO PROVIDE A DISTRIBUTION DIRECTLY TO THE DEPARTMENT
4 OF LAW ENFORCEMENT FOR TOXICOLOGY LAB CAPACITY AND TO MAKE TECHNICAL COR-
5 RECTIONS.
6 Be It Enacted by the Legislature of the State of Idaho:
7 SECTION 1. That Section 63-2552A, Idaho Code, be, and the same is hereby
8 amended to read as follows:
9 63-2552A. ADDITIONAL TAX IMPOSED -- RATE. (1) In addition to the tax
10 imposed in section 63-2552, Idaho Code, from and after July 1, 1994, there is
11 levied and there shall be collected an additional tax upon the sale, use, con-
12 sumption, handling, or distribution of all tobacco products in this state at
13 the rate of five per cent percent (5%) of the wholesale sales price of such
14 tobacco products. Such tax shall be imposed at the time the distributor:
15 (a) Brings, or causes to be brought, into this state from without the
16 state tobacco products for sale;
17 (b) Makes, manufactures, or fabricates tobacco products in this state for
18 sale in this state; or
19 (c) Ships or transports tobacco products to retailers in this state to be
20 sold by those retailers.
21 (2) Each distributor, within twenty (20) days after July 1, 1994, shall
22 file a report with the commission, in such form as the commission may pre-
23 scribe, showing the tobacco products on hand on July 1, 1994, and the amount
24 of tax due thereon. The tax imposed in this subsection shall be due and pay-
25 able within twenty (20) days after July 1, 1994, and thereafter shall bear
26 interest at the rate of one per cent percent (1%) per month.
27 (3) Fifty per cent (50%) oOf the tax collected pursuant to this section,
28 two hundred fifty thousand dollars ($250,000) shall be remitted annually to
29 the department of law enforcement to increase toxicology lab capacity in the
30 bureau of forensic services for drug testing of juveniles and, of the balance,
31 fifty percent (50%) shall be subject to appropriation to the public school
32 income fund to be utilized to facilitate and provide substance abuse programs
33 in the public school system of which amount two hundred fifty thousand dollars
34 ($250,000) shall be remitted annually to the department of law enforcement to
35 increase toxicology lab capacity in the bureau of forensic services for drug
36 testing of juveniles, and fifty per cent percent (50%) shall be subject to
37 appropriation to the department of juvenile corrections for distribution quar-
38 terly to the counties to be utilized for county juvenile probation services,
39 based upon the percentage the population of the county bears to the population
40 of the state as a whole. The moneys remitted to the department of law enforce-
41 ment shall be reviewed annually and any money excess to the operations needs
42 of the laboratory for juvenile drug testing will be returned to be divided
43 evenly between the public school income fund for substance abuse programs in
2
1 the public school system and the department of juvenile corrections for dis-
2 tribution quarterly to the counties to be utilized for county juvenile proba-
3 tion services. The laboratory may utilize this increased toxicology capacity
4 for adult drug testing to the extent that timely testing for juveniles is not
5 adversely impacted.
STATEMENT OF PURPOSE
RS 09916
This proposed legislation would divide the cost for juvenile drug testing
accomplished through the Department of Law Enforcement toxicology lab. The
cost of $250,000 annually is paid through the ten cent tax on tobacco products.
At present, the full $250,000 is paid through substance abuse money
appropriated to the public school income fund.
In data established by the Department of Law Enforcement in November,
1999, 0.05 percent of forensic lab testing of juveniles originates with public
schools while 20.0 percent of juvenile testing originates with the juvenile
corrections system.
FISCAL IMPACT
The $250,000 for juvenile drug testing would be divided between the public
school income fund for substance abuse programs and the department of juvenile
corrections.
Contact
Name: Rep. Jim KEMPTON
Phone: 208/332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 570