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H0747...............................................by REVENUE AND TAXATION
SALES TAX - EXEMPTIONS - Repeals and adds to existing law to repeal the
sales tax exemptions; and provides for the Legislative Council to conduct
an analysis of each sales tax exemption and file a report with the governor
and each legislator.
03/14 House intro - 1st rdg - to printing
03/15 Rpt prt - to Rev/Tax
H0747
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 747
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO EXEMPTIONS FROM TAXATION; REPEALING SECTIONS 63-3622B, 63-3622C,
3 63-3622D, 63-3622E, 63-3622F, 63-3622G, 63-3622I, 63-3622J, 63-3622K,
4 63-3622L, 63-3622M, 63-3622N, 63-3622O, 63-3622P, 63-3622Q, 63-3622R,
5 63-3622S, 63-3622T, 63-3622U, 63-3622V, 63-3622W AND 63-3622X, IDAHO
6 CODE; REPEALING SECTIONS 63-3622Y, 63-3622Z, 63-3622AA, 63-3622BB,
7 63-3622CC, 63-3622DD, 63-3622EE, 63-3622FF, 63-3622GG, 63-3622HH,
8 63-3622Y, AS ADDED BY SECTION 1, CHAPTER 435, LAWS OF 1990, 63-3622JJ,
9 63-3622KK , 63-3622LL, 63-3622NN AND 67-7439, IDAHO CODE; AMENDING CHAPTER
10 4, TITLE 67, IDAHO CODE, BY THE ADDITION OF A NEW SECTION 67-429B, IDAHO
11 CODE, TO PROVIDE ADDITIONAL DUTIES TO THE LEGISLATIVE COUNCIL; AND PROVID-
12 ING EFFECTIVE DATES AND A SUNSET CLAUSE.
13 Be It Enacted by the Legislature of the State of Idaho:
14 SECTION 1. That Sections 63-3622B, 63-3622C, 63-3622D, 63-3622E, 63-3622F,
15 63-3622G, 63-3622I, 63-3622J, 63-3622K, 63-3622L, 63-3622M, 63-3622N,
16 63-3622O, 63-3622P, 63-3622Q, 63-3622R, 63-3622S, 63-3622T, 63-3622U,
17 63-3622V, 63-3622W AND 63-3622X, Idaho Code, be, and the same are hereby
18 repealed.
19 SECTION 2. That Sections 63-3622Y, 63-3622Z, 63-3622AA, 63-3622BB,
20 63-3622CC, 63-3622DD, 63-3622EE, 63-3622FF, 63-3622GG, 63-3622HH, 63-3622Y, as
21 added by Section 1, Chapter 435, Laws of 1990, 63-3622JJ, 63-3622KK,
22 63-3622LL, 63-3622NN and 67-7439, Idaho Code, be, and the same are hereby
23 repealed.
24 SECTION 3. That Chapter 4, Title 67, Idaho Code, be, and the same is
25 hereby amended by the addition thereto of a NEW SECTION, to be known and des-
26 ignated as Section 67-429B, Idaho Code, and to read as follows:
27 67-429B. ADDITIONAL DUTIES OF THE LEGISLATIVE COUNCIL. In addition to
28 other duties that may be provided by law, from July 1, 2000, through June 30,
29 2008, the legislative council shall conduct an analysis of each Idaho Code
30 section repealed in sections 1 and 2 of this act and shall file a report with
31 the governor and each member of both houses of the legislature regarding each
32 Idaho Code section. The legislative council's analysis shall include: the pub-
33 lic purpose gained by the original enactment of the tax exemption, the amount
34 of money the tax exemption represents, the affected taxpayers who would pay
35 additional taxes because of the repeal of the exemption, and public benefits
36 or detriments that would occur because of repeal of the exemption. It is leg-
37 islative intent that the legislative council instruct the supervisor of the
38 legislative audit section of the legislative services office to compile the
39 analyses for their consideration. It is further legislative intent that the
40 legislative council conduct an analysis on the Idaho Code sections contained
41 in section 1 of this act from July 1, 2000, through June 30, 2004, and conduct
2
1 an analysis on the Idaho Code sections contained in section 2 of this act from
2 July 1, 2004, through June 30, 2008.
3 SECTION 4. Section 3 of this act shall be in full force and effect on and
4 after July 1, 2000; and shall be null and void on and after July 1, 2008. Sec-
5 tion 1 of this act shall be in full force and effect on and after July 1,
6 2004. Section 2 of this act shall be in full force and effect on and after
7 July 1, 2008.
STATEMENT OF PURPOSE
RS 10261C1
Relates to exemptions from taxation and repealing sections of the Idaho Code.
Amending Chapter 4, Title 67 of the Idaho Code, by the addition of a new section
67-429B, Idaho Code, to provide additional duties to the legislative council. It
also provides effective dates and a sunset clause. The legislative council shall
conduct an analysis of each Idaho Code section repealed in Sections 1 and 2 and
file a report. The reports shall include the history of the original exemption, the
amount of money the tax exemption represents, the affected taxpayers who would
pay additional taxes and the benefits or detriments because of repeal. There is also
a date guideline for the analyses. This legislates effective dates and a sunset
clause.
FISCAL IMPACT
There is a potential fiscal impact of +(plus) $277 million for 2002 (11 months),
+(plus) $ 315 million for 2003 and +(plus) $330 million for 2004. (figures
supplied by Dan John, Tax Commission)
Contact: Sen. Clyde Boatright 332-1407
Rep. Hilde Kellogg 332-1000
STATEMENT OF PURPOSE H 747