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HCR051..............................................by REVENUE AND TAXATION
SALES/PROPERTY TAX - EXEMPTIONS - Stating findings of the Legislature and
authorizing the Legislative Council to appoint a committee to undertake and
complete a study of exemptions to the sales and use tax and exemptions to
the property tax.
03/14 House intro - 1st rdg - to printing
03/15 Rpt prt - to Rev/Tax
03/17 Rpt out - rec d/p - to 2nd rdg
03/20 2nd rdg - to 3rd rdg
03/21 3rd rdg - ADOPTED - 50-12-8
AYES -- Barraclough, Bell, Black, Boe, Bruneel, Callister, Campbell,
Chase, Cheirrett, Clark, Cuddy, Deal, Denney, Ellsworth, Field(13),
Gagner, Gould, Hadley, Hammond, Hansen(23), Hansen(29), Hornbeck,
Judd, Kellogg, Kempton, Kunz, Lake, Loertscher, Mader, Marley, Meyer,
Mortensen, Moss, Moyle, Pearce, Pischner, Pomeroy, Ridinger, Sali,
Sellman, Shepherd, Smith, Smylie, Stevenson, Stone, Tilman, Trail,
Wheeler, Zimmermann, Mr Speaker
NAYS -- Barrett, Bieter, Geddes, Henbest, Jaquet, Kendell,
Montgomery, Reynolds, Ringo, Robison, Stoicheff, Wood
Absent and excused -- Alltus, Crow, Field(20), Jones, Linford,
McKague, Schaefer, Taylor
Floor Sponsor - Kellogg
Title apvd - to Senate
03/22 Senate intro - 1st rdg - to St Aff
HCR051
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE HOUSE OF REPRESENTATIVES
HOUSE CONCURRENT RESOLUTION NO. 51
BY REVENUE AND TAXATION COMMITTEE
1 A CONCURRENT RESOLUTION
2 STATING FINDINGS OF THE LEGISLATURE AND AUTHORIZING THE LEGISLATIVE COUNCIL TO
3 APPOINT A COMMITTEE TO UNDERTAKE AND COMPLETE A STUDY OF EXEMPTIONS TO THE
4 SALES AND USE TAX AND EXEMPTIONS TO THE PROPERTY TAX.
5 Be It Resolved by the Legislature of the State of Idaho:
6 WHEREAS, when the Sales Tax Act was enacted in 1965, the rate of the tax
7 was three percent and the number of exemptions to the tax totaled eighteen;
8 and
9 WHEREAS, currently the rate of the tax is five percent and the number of
10 exemptions total thirty-seven; and
11 WHEREAS, there are exemptions to the property tax that are laudable public
12 policy and there are others that need to be examined; and
13 WHEREAS, Idaho state government and its political subdivisions are faced
14 with funding problems as society grows increasingly complex; and
15 WHEREAS, people on fixed incomes and people with a lesser ability to pay
16 are increasingly hurt with a high rate of sales tax, and somewhat by a prop-
17 erty tax shift for those entities enjoying a property tax exemption; and
18 WHEREAS, Idaho's ability to attract new industries and stimulate economic
19 growth is not helped by a high rate of sales tax and is not helped by the num-
20 ber of exemptions from taxation for certain property.
21 NOW, THEREFORE, BE IT RESOLVED by the members of the Second Regular Ses-
22 sion of the Fifty-fifth Idaho Legislature, the House of Representatives and
23 the Senate concurring therein, that the Legislative Council is authorized to
24 appoint a committee to undertake and complete a study of the exemptions to
25 the sales and use tax with the possibility of recommending elimination of some
26 of the exemptions while at the same time recommending the reduction of the
27 sales and use tax. Further the committee is directed to undertake and complete
28 a study of the exemptions to property tax with the possibility of recommending
29 the elimination of some of the exemptions. The Legislative Council shall
30 determine the number of legislators and membership from each house appointed
31 to the committee and shall authorize the committee to receive input, advice
32 and assistance from interested and affected parties who are not members of the
33 legislature.
34 BE IT FURTHER RESOLVED that it is legislative intent that no further
35 exemptions to either the sales and use tax or the property tax be approved
36 until the committee completes its study.
37 BE IT FURTHER RESOLVED that nonlegislative members of the committee may be
38 appointed by the cochairs of the committee who are appointed by the Legisla-
39 tive Council. Nonlegislative members of the advisory committee shall not be
40 reimbursed from legislative funds for per diem, mileage or other expenses and
41 shall not have voting privileges regarding the committee's recommendations or
42 proposed legislation.
43 BE IT FURTHER RESOLVED that the committee shall report its findings, rec-
44 ommendations and proposed legislation, if any, to the First Regular Session of
2
1 the Fifty-sixth Idaho Legislature.
STATEMENT OF PURPOSE
RS10265
This resolution would authorize the legislative council to appoint an
interim study committee to undertake and complete a study of exemptions to the
sales and use tax and exemptions to the property tax.
FISCAL IMPACT
If this resolution is adopted by the Legislature and the committee is appointed by
Legislative Council, any necessary legislator travel and per diem expense would
be paid from the existing legislative appropriation to the Senate and the House of
Representatives. Funding for staff support and expenses would be provided from
the existing appropriation to the Legislative Council for the Legislative Services
Office. There would be no additional impact upon the state general fund as a
result of this resolution.
CONTACT: Rep. Hilde Kellogg
PHONE: (208) 332-1000
STATEMENT OF PURPOSE / FISCAL IMPACT HCR 51