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H0122...............................................by REVENUE AND TAXATION
USE TAX - Amends existing law relating to the use tax to provide an
exemption from imposition of the use tax on certain personally owned
vehicles.
01/30 House intro - 1st rdg - to printing
01/31 Rpt prt - to Rev/Tax
02/07 Rpt out - rec d/p - to 2nd rdg
02/08 2nd rdg - to 3rd rdg
02/13 3rd rdg - PASSED - 67-0-3
AYES -- Barraclough, Barrett, Bedke, Bell, Bieter, Black, Boe, Bolz,
Bradford, Bruneel, Callister, Campbell, Chase, Clark, Collins, Crow,
Cuddy, Deal, Denney, Ellis, Eskridge, Field(13), Field(20), Gagner,
Gould, Hadley, Hammond, Harwood, Henbest, Higgins, Hornbeck, Jaquet,
Jones, Kellogg, Kendell, Kunz, Lake, Langford, Loertscher, Mader,
Marley, McKague, Meyer, Montgomery, Mortensen, Moyle, Pearce,
Pischner, Pomeroy, Raybould, Ridinger, Roberts, Robison, Sali,
Schaefer, Sellman, Shepherd, Smith, Smylie, Stevenson, Stone, Swan,
Tilman, Trail, Wheeler, Wood, Young
NAYS -- None
Absent and excused -- Ellsworth, Moss, Mr. Speaker
Floor Sponsor -- Gould
Title apvd - to Senate
02/14 Senate intro - 1st rdg - to Loc Gov
02/19 Rpt out - rec d/p - to 2nd rdg
02/20 2nd rdg - to 3rd rdg
03/08 3rd rdg - PASSED - 35-0-0
AYES -- Andreason, Boatright, Branch(Bartlett), Brandt, Bunderson,
Burtenshaw, Cameron, Danielson, Darrington, Davis, Deide, Dunklin,
Frasure, Geddes, Goedde, Hawkins, Ingram, Ipsen, Keough,
King-Barrutia, Lee, Lodge, Noh, Richardson, Risch, Sandy, Schroeder,
Sims, Sorensen, Stegner, Stennett, Thorne, Wheeler, Whitworth,
Williams,
NAYS -- None
Absent and excused -- None
Floor Sponsor -- Whitworth
Title apvd - to House
03/09 To enrol
03/12 Rpt enrol - Sp signed
03/13 Pres signed
03/14 To Governor
03/19 Governor signed
Session Law Chapter 57
Effective: 07/01/01
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature First Regular Session - 2001
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 122
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO THE USE TAX; AMENDING SECTION 63-3621, IDAHO CODE, TO PROVIDE AN
3 EXEMPTION FROM TAXATION FOR CERTAIN PERSONALLY OWNED MOTOR VEHICLES.
4 Be It Enacted by the Legislature of the State of Idaho:
5 SECTION 1. That Section 63-3621, Idaho Code, be, and the same is hereby
6 amended to read as follows:
7 63-3621. IMPOSITION AND RATE OF THE USE TAX -- EXEMPTIONS. An excise tax
8 is hereby imposed on the storage, use, or other consumption in this state of
9 tangible personal property acquired on or after July 1, 1965, for storage,
10 use, or other consumption in this state at the rate of five percent (5%) of
11 the value of the property, and a recent sales price shall be presumptive evi-
12 dence of the value of the property unless the property is wireless telecommu-
13 nications equipment, in which case a recent sales price shall be conclusive
14 evidence of the value of the property.
15 (a) Every person storing, using, or otherwise consuming, in this state,
16 tangible personal property is liable for the tax. His liability is not extin-
17 guished until the tax has been paid to this state except that a receipt from a
18 retailer maintaining a place of business in this state or engaged in business
19 in this state given to the purchaser is sufficient to relieve the purchaser
20 from further liability for the tax to which the receipt refers. A retailer
21 shall not be considered to have stored, used or consumed wireless telecommuni-
22 cations equipment by virtue of giving, selling or otherwise transferring such
23 equipment at a discount as an inducement to a consumer to commence or continue
24 a contract for telecommunications service.
25 (b) Every retailer engaged in business in this state, and making sales of
26 tangible personal property for the storage, use, or other consumption in this
27 state, not exempted under section 63-3622, Idaho Code, shall, at the time of
28 making the sales or, if storage, use or other consumption of the tangible per-
29 sonal property is not then taxable hereunder, at the time the storage, use or
30 other consumption becomes taxable, collect the tax from the purchaser and give
31 to the purchaser a receipt therefor in the manner and form prescribed by the
32 state tax commission.
33 (c) The provisions of this section shall not apply when the retailer pays
34 sales tax on the transaction and collects reimbursement for such sales tax
35 from the customer.
36 (d) Every retailer engaged in business in this state or maintaining a
37 place of business in this state shall register with the state tax commission
38 and give the name and address of all agents operating in this state, the loca-
39 tion of all distributions or sales houses or offices or other places of busi-
40 ness in this state, and such other information as the state tax commission may
41 require.
42 (e) For the purpose of the proper administration of this act and to pre-
43 vent evasion of the use tax and the duty to collect the use tax, it shall be
2
1 presumed that tangible personal property sold by any person for delivery in
2 this state is sold for storage, use, or other consumption in this state. The
3 burden of proving the sale is tax exempt is upon the person who makes the sale
4 unless he obtains from the purchaser a resale certificate to the effect that
5 the property is purchased for resale or rental. It shall be presumed that
6 sales made to a person who has completed a resale certificate for the seller's
7 records are not taxable and the seller need not collect sales or use taxes
8 unless the tangible personal property purchased is taxable to the purchaser
9 as a matter of law in the particular instance claimed on the resale certifi-
10 cate.
11 A seller may accept a resale certificate from a purchaser prior to the
12 time of sale, at the time of sale, or at any reasonable time after the sale
13 when necessary to establish the privilege of the exemption. The resale certif-
14 icate relieves the person selling the property from the burden of proof only
15 if taken from a person who is engaged in the business of selling or renting
16 tangible personal property and who holds the permit provided for by section
17 63-3620, Idaho Code, or who is a retailer not engaged in business in this
18 state, and who, at the time of purchasing the tangible personal property,
19 intends to sell or rent it in the regular course of business or is unable to
20 ascertain at the time of purchase whether the property will be sold or will be
21 used for some other purpose. Other than as provided elsewhere in this section,
22 when a resale certificate, properly executed, is presented to the seller, the
23 seller has no duty or obligation to collect sales or use taxes in regard to
24 any sales transaction so documented regardless of whether the purchaser prop-
25 erly or improperly claimed an exemption. A seller so relieved of the obliga-
26 tion to collect tax is also relieved of any liability to the purchaser for
27 failure to collect tax or for making any report or disclosure of information
28 required or permitted under this chapter.
29 The resale certificate shall bear the name and address of the purchaser,
30 shall be signed by the purchaser or his agent, shall indicate the number of
31 the permit issued to the purchaser, or that the purchaser is an out-of-state
32 retailer, and shall indicate the general character of the tangible personal
33 property sold by the purchaser in the regular course of business. The certifi-
34 cate shall be substantially in such form as the state tax commission may pre-
35 scribe.
36 (f) If a purchaser who gives a resale certificate makes any storage or
37 use of the property other than retention, demonstration or display while hold-
38 ing it for sale in the regular course of business, the storage or use is tax-
39 able as of the time the property is first so stored or used.
40 (g) Any person violating any provision of this section is guilty of a
41 misdemeanor and punishable by a fine not in excess of one hundred dollars
42 ($100), and each violation shall constitute a separate offense.
43 (h) It shall be presumed that tangible personal property shipped or
44 brought to this state by the purchaser was purchased from a retailer, for
45 storage, use or other consumption in this state.
46 (i) It shall be presumed that tangible personal property delivered out-
47 side this state to a purchaser known by the retailer to be a resident of this
48 state was purchased from a retailer for storage, use, or other consumption in
49 this state. This presumption may be controverted by evidence satisfactory to
50 the state tax commission that the property was not purchased for storage, use,
51 or other consumption in this state.
52 (j) When the tangible personal property subject to use tax has been sub-
53 jected to a general retail sales or use tax by another state of the United
54 States in an amount equal to or greater than the amount of the Idaho tax, and
55 evidence can be given of such payment, the property will not be subject to
3
1 Idaho use tax. If the amount paid the other state was less, the property will
2 be subject to use tax to the extent that the Idaho tax exceeds the tax paid to
3 the other state. For the purposes of this subsection, a registration certifi-
4 cate or title issued by another state or subdivision thereof for a vehicle or
5 trailer or a vessel as defined in section 67-7003, Idaho Code, shall be suffi-
6 cient evidence of payment of a general retail sales or use tax.
7 (k) The use tax herein imposed shall not apply to the use by a nonresi-
8 dent of this state of a motor vehicle which is registered or licensed under
9 the laws of the state of his residence and is not used in this state more than
10 a cumulative period of time totaling ninety (90) days in any consecutive
11 twelve (12) months, and which is not required to be registered or licensed
12 under the laws of this state.
13 (l) The use tax herein imposed shall not apply to the use of household
14 goods, and personal effects and personally owned motor vehicles by a resident
15 of this state, if such articles were acquired by such person in another state
16 while a resident of that state and primarily for use outside this state and if
17 such use was actual and substantial, but if an article was acquired less than
18 three (3) months prior to the time he entered this state, it will be presumed
19 that the article was acquired for use in this state and that its use outside
20 this state was not actual and substantial. For purposes of this subsection,
21 "resident" shall be as defined in section 63-3013 or 63-3013A, Idaho Code.
22 (m) The use tax herein imposed shall not apply to the storage, use or
23 other consumption of tangible personal property which is or will be incorpo-
24 rated into real property and which has been donated to and has become the
25 property of:
26 (1) A nonprofit organization as defined in section 63-3622O, Idaho Code;
27 or
28 (2) The state of Idaho; or
29 (3) Any political subdivision of the state.
30 This exemption applies whether the tangible personal property is incorporated
31 in real property by the donee, a contractor or subcontractor of the donee, or
32 any other person.
STATEMENT OF PURPOSE
RS10484
Amends section 63-3621, Idaho Code, of the Sales Tax Act to
restore language relating to the exemption for certain
personal motor vehicles. The language was inadvertently
repealed in 1998.
FISCAL NOTE
No fiscal effect.
CONTACT
Name: Dan John/Ted Spangler
Agency: State Tax Commission
Phone: 334-7530
STATEMENT OF PURPOSE/FISCAL NOTE H 12