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H0143...............................................by REVENUE AND TAXATION
AIRCRAFT - Amends existing law to exempt from sales and use taxes the sale,
lease, purchase or use of repair and replacement materials and parts for
remodeling, repair or maintenance of aircraft; and to provide that such
exemption does not include certain tools and equipment.
02/02 House intro - 1st rdg - to printing
02/05 Rpt prt - to Rev/Tax
02/14 Rpt out - rec d/p - to 2nd rdg
02/15 2nd rdg - to 3rd rdg
02/19 3rd rdg - PASSED - 66-2-2
AYES -- Barraclough, Barrett, Bedke, Bell, Black, Boe, Bolz,
Bradford, Bruneel, Campbell, Chase, Clark, Collins, Crow, Cuddy,
Deal, Denney, Ellis, Ellsworth, 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, Moss, Moyle, Pearce, Pomeroy,
Raybould, Ridinger, Roberts, Robison, Sali, Schaefer, Sellman,
Shepherd, Smith, Smylie, Stevenson, Stone, Swan, Tilman, Trail,
Wheeler, Wood, Young, Mr. Speaker
NAYS -- Bieter, Eskridge
Absent and excused -- Callister, Pischner
Floor Sponsors -- Chase, Wood, Field(13)
Title apvd - to Senate
02/20 Senate intro - 1st rdg - to Loc Gov
02/27 Rpt out - rec d/p - to 2nd rdg
02/28 2nd rdg - to 3rd rdg
03/16 3rd rdg - PASSED - 32-1-2
AYES -- Andreason, Branch(Bartlett), Boatright, Brandt, Bunderson,
Burtenshaw, Cameron, Darrington, Davis, Deide, Dunklin, Frasure,
Geddes, Goedde, Hawkins, Ipsen, Keough, King-Barrutia, Lee, Lodge,
Noh, Richardson, Risch, Sandy, Schroeder, Sims, Sorensen, Stegner,
Stennett, Thorne, Wheeler, Whitworth
NAYS -- Danielson
Absent and excused -- Ingram, Williams
Floor Sponsor -- Frasure
Title apvd - to House
03/19 To enrol
03/20 Rpt enrol - Sp signed
03/21 Pres signed - to Governor
03/22 Governor signed
Session Law Chapter 98
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. 143
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO SALES TAX EXEMPTIONS; AMENDING SECTION 63-3622GG, IDAHO CODE, TO
3 EXEMPT FROM SALES AND USE TAXES THE SALE, LEASE, PURCHASE OR USE OF REPAIR
4 AND REPLACEMENT MATERIALS AND PARTS FOR REMODELING, REPAIR OR MAINTENANCE
5 OF AIRCRAFT AND TO PROVIDE THAT SUCH EXEMPTION DOES NOT INCLUDE CERTAIN
6 TOOLS AND EQUIPMENT.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. That Section 63-3622GG, Idaho Code, be, and the same is hereby
9 amended to read as follows:
10 63-3622GG. AIRCRAFT. There is exempted from the taxes imposed by this
11 chapter:
12 (1) The sale, lease, purchase, or use of aircraft primarily used to
13 transport passengers or freight for hire. This exemption does not includes
14 repair and replacement materials and parts installed in or other tangible per-
15 sonal property used to repair or maintain such aircraft, whether or not such
16 parts or property become a component part of any aircraft affixed or applied
17 to, or sold, leased or purchased to be installed in or affixed or applied to,
18 aircraft in connection with the remodeling, repair or maintenance of such air-
19 craft, but does not include tools and equipment utilized in performing such
20 remodeling, repair or maintenance;
21 (2) The sale, lease or purchase of aircraft for use outside this state by
22 nonresidents, even though delivery be made within this state, but only when:
23 (a) The aircraft will be taken from the point of delivery to a point out-
24 side this state;
25 (b) The aircraft will be registered immediately in another state or
26 nation and not required to be registered under the laws of this state; and
27 (c) The aircraft will not be used in this state more than ninety (90)
28 days in any twelve (12) month period.
FISCAL IMPACT
The fiscal impact is estimated between $50,000 and $75,000.
STATEMENT OF PURPOSE
RS 10885
Idaho code 63-3622gg provides an exemption from sales
and use tax for the sale, lease, purchase, or use of
aircraft primarily used to transport passengers or freight
for hire. The proposed legislation extends the exemption
to repair and replacement material and parts.
Idaho is the only western state with a sales tax which
does not have a sales tax exemption for these parts.
Passage of this legislation will align Idaho s sales tax
treatment with surrounding states, eliminating a
competitive disadvantage.
Contact:
Name: Suzanne Budge Schaefer
Phone: (208) 336 1986
STATEMENT OF PURPOSE/FISCAL 1MPACT H 14