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H0319...............................................by REVENUE AND TAXATION
SALES TAX - RETURNS - Amends and adds to existing law to provide
legislative intent about sales tax numbers per county being available; to
provide that sales and use tax returns contain information about the county
within which the sale occurred and the dollar amount of the sales per
county; and to provide that the State Tax Commission shall make statistics
available about the amount of sales per county that are subject to the
sales and use tax.
02/23 House intro - 1st rdg - to printing
02/26 Rpt prt - to Rev/Tax
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature First Regular Session - 2001
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 319
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO THE SALES TAX; PROVIDING LEGISLATIVE INTENT; AMENDING SECTION
3 63-3623, IDAHO CODE, TO PROVIDE THAT SALES AND USE TAX RETURNS CONTAIN
4 INFORMATION ABOUT THE COUNTY WITHIN WHICH THE SALES OCCURRED AND THE DOL-
5 LAR AMOUNT OF THE SALES PER COUNTY AND TO MAKE TECHNICAL CORRECTIONS; AND
6 AMENDING CHAPTER 36, TITLE 63, IDAHO CODE, BY THE ADDITION OF A NEW SEC-
7 TION 63-3623C, IDAHO CODE, TO PROVIDE THAT THE STATE TAX COMMISSION SHALL
8 MAKE STATISTICS AVAILABLE ABOUT THE AMOUNT OF SALES PER COUNTY THAT ARE
9 SUBJECT TO THE SALES AND USE TAX.
10 Be It Enacted by the Legislature of the State of Idaho:
11 SECTION 1. LEGISLATIVE INTENT. Currently companies doing business in more
12 than one county within Idaho report sales tax figures to the State Tax Commis-
13 sion directly, without regard to the county in which the sales have been gen-
14 erated. Good business decisions cannot be made when precise data is not
15 available and current sales tax statistics do not provide information to
16 potential new businesses considering relocating to Idaho. Because of the lack
17 of county by county statistics, an accurate portrayal of business activity is
18 not presented and rural economic development efforts can be thwarted.
19
20 SECTION 2. That Section 63-3623, Idaho Code, be, and the same is hereby
21 amended to read as follows:
22 63-3623. RETURNS AND PAYMENTS. (a) The taxes imposed by this act chapter
23 are due and payable to the state tax commission monthly on or before the twen-
24 tieth day of the succeeding month.
25 (b) All moneys collected or received by the state tax commission from the
26 taxes, penalties, interest and fees imposed by this act chapter shall be
27 deposited with the state treasurer to be credited by him to the sales tax
28 account created by this act chapter.
29 (c) On or before the twentieth day of the month a return shall be filed
30 with the state tax commission in such form as the state tax commission may
31 prescribe.
32 (d) For the purposes of the sales tax, a return shall be filed by every
33 seller. For the purposes of the use tax, a return shall be filed by every
34 retailer engaged in business in this state and by every person purchasing tan-
35 gible personal property, the storage, use, or other consumption of which is
36 subject to the use tax, who has not paid the use tax due to a retailer
37 required to collect the tax. Returns shall be signed by the person required to
38 file the return or by his duly authorized agent.
39 (e) For the purposes of the sales tax, the return shall show the total
40 sales at retail subject to tax under this act chapter during the reporting
41 period, the county within which the sales occurred and the dollar amount of
42 sales per county. For the purposes of the use tax, in case of a return filed
43 by a retailer, the return shall show the total sales price of the property
2
1 sold by him, the storage, use, or consumption of which property became subject
2 to the use tax during the reporting period; in the case of a return filed by a
3 purchaser, the return shall show the total sales price of the property pur-
4 chased by him, the storage, use, or consumption of which became subject to the
5 use tax during the reporting period.
6 (f) The return shall show the amount of the taxes for the period covered
7 by the return and such other information as the state tax commission deems
8 necessary for the proper administration of this act chapter.
9 (g) The person required to file the return shall mail or deliver the
10 return together with a remittance of any tax due to the state tax commission
11 for the reporting period.
12 (h) The state tax commission, if it deems it necessary in order to insure
13 payment to or facilitate the collection by the state of taxes, may require
14 returns for periods other than monthly periods.
15 (i) For the purposes of the sales tax, gross amounts from rentals or
16 leases of tangible personal property which may be subject to tax under this
17 act chapter shall be reported and the tax paid in accordance with such rules
18 as the state tax commission may prescribe.
19 (j) The state tax commission for good cause may extend, for not to exceed
20 one (1) month, the time for making any return or paying any amount required to
21 be paid under this act chapter.
22 (k) Any person to whom an extension is granted and who pays the tax
23 within the period for which the extension is granted shall pay, in addition to
24 the tax, interest at the rate provided in section 63-3045, Idaho Code, from
25 the date on which the tax would have been due without the extension until the
26 day of payment.
27 (l) Upon the transfer of ownership of a motor vehicle subject to sales or
28 use tax, a certificate of title will be issued to the new owner only upon pre-
29 sentation of evidence of payment of sales or use tax on the transaction.
30 (m) The owner of a motor vehicle or trailer required to be registered by
31 the laws of this state shall, upon demand, furnish to the officer issuing such
32 registration, satisfactory evidence that any sales or use tax to which such
33 motor vehicle or trailer is subject has been paid to this state before any
34 such registration shall be issued.
35 (n) Retail sales of tangible personal property through a vending machine
36 which are taxable upon the purchase price paid by the owner or operator of the
37 vending machine pursuant to subsection (e) of section 63-3613, Idaho Code,
38 shall be reported upon the sales tax return of the owner or operator of the
39 vending machine in the manner by which the tax commission may by rule pre-
40 scribe.
41 SECTION 3. That Chapter 36, Title 63, Idaho Code, be, and the same is
42 hereby amended by the addition thereto of a NEW SECTION, to be known and des-
43 ignated as Section 63-3623C, Idaho Code, and to read as follows:
44 63-3623C. REPORTING OF SALES TAX STATISTICS BY COUNTY. On and after Janu-
45 ary 1, 2002, the state tax commission shall provide monthly reports and
46 reports for the preceding twelve (12) months when it has the necessary infor-
47 mation of the total sales at retail subject to tax under the sales and use tax
48 during the reporting period, the county within which the sales occurred and
49 the dollar amount of sales per county. The commission shall make this informa-
50 tion available by paper copy to any person who requests it and shall make it
51 available electronically on the commission's web site or through a similar
52 domain.
STATEMENT OF PURPOSE
RS 10735C1
The purpose of this legislation is to provide counties with
the ability to know the amount and source of sale taxes generated
within their county. This will provide a source of information
needed for balanced growth.
FISCAL IMPACT
The additional cost, if an estimated 14,000 multi-county and
out-of-state business taxpayers would file at least one more
sales tax return per month at the State Tax Commission, estimated
at $2.21 per return is $371,280. (14,000 X 12 months X $2.21)
Contact
Name: Rep. John Campbell
Phone: 332-1249
STATEMENT OF PURPOSE/FISCAL NOTE H 319