View Daily Data Tracking History
View Bill Text
View Statement of Purpose / Fiscal Impact
H0367...............................................by REVENUE AND TAXATION
SALES TAX - VESSELS/ALL-TERRAIN VEHICLES - Amends existing law to provide
that vessels and attached motors, all-terrain vehicles, trailers and
snowmobiles shall be exempted from sales tax in the same manner as motor
vehicles and used mobile homes are currently exempted from sales tax.
03/16 House intro - 1st rdg - to printing
03/19 Rpt prt - to 2nd rdg
03/20 2nd rdg - to 3rd rdg
03/21 3rd rdg - PASSED - 69-0-1
AYES -- Barraclough, Barrett, Bedke, Bell, Black, Boe, Bolz,
Bradford, Bruneel, Callister, Campbell, Chase, Clark, Collins, Crow,
Cuddy, Deal, Denney, Ellis, Ellsworth, 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,
Moss, Moyle, Pearce, Pischner, Pomeroy, Raybould, Ridinger, Roberts,
Robison, Sali, Schaefer, Sellman, Shepherd, Smith, Smylie, Stevenson,
Stone, Swan(Block), Tilman, Trail, Wheeler, Wood, Young, Mr. Speaker
NAYS -- None
Absent and excused -- Bieter
Floor Sponsor -- Gould
Title apvd - to Senate
03/21 Senate intro - 1st rdg - to Loc Gov
03/23 Rpt out - rec d/p - to 2nd rdg
03/26 2nd rdg - to 3rd rdg
3rd rdg - PASSED - 35-0-0
AYES -- Andreason, Boatright, Branch, 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 -- Ingram
Title apvd - to House
03/28 To enrol - rpt enrol - Sp signed
Pres signed
03/29 To Governor
04/09 Governor signed
Session Law Chapter 354
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. 367
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO THE SALES TAX EXEMPTION FOR MOTOR VEHICLES AND USED MOBILE HOMES;
3 AMENDING SECTION 63-3622R, IDAHO CODE, TO PROVIDE THAT VESSELS AND
4 ATTACHED MOTOR, ALL-TERRAIN VEHICLES, UTILITY TRAILERS AND SNOWMOBILES
5 SHALL BE EXEMPTED FROM SALES TAX IN THE SAME MANNER AS PROVIDED FOR MOTOR
6 VEHICLES AND USED MOBILE HOMES.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. That Section 63-3622R, Idaho Code, be, and the same is hereby
9 amended to read as follows:
10 63-3622R. MOTOR VEHICLES, AND USED MOBILE MANUFACTURED HOMES, VESSELS AND
11 ATTACHED MOTOR, ALL-TERRAIN VEHICLES, UTILITY TRAILERS AND SNOWMOBILES. There
12 are exempted from the taxes imposed by this chapter:
13 (a) Sales of motor vehicles, or trailers, vessels and attached motor,
14 all-terrain vehicles (ATVs), utility trailers and snowmobiles for use outside
15 of this state, even though delivery be made within this state, but only when:
16 (1) The motor vehicles, vessels and attached motor, ATVs, utility
17 trailers, snowmobiles or trailers will be taken from the point of delivery
18 in this state directly to a point outside this state; and
19 (2) The motor vehicles, vessels and attached motor, ATVs, utility
20 trailers, snowmobiles and trailers will be titled and licensed immediately
21 under the laws of another state, if required to be titled and licensed in
22 that state, will not be used in this state more than twenty-five percent
23 (25%) of the mileage ninety (90) days in any calendar year, and will not
24 be required to be titled under the laws of this state.
25 (b) Sale of used manufactured homes, whether or not such used manufac-
26 tured homes are sold for use outside this state, and whether or not such used
27 manufactured homes are sold by a dealer. Every manufactured home sale after
28 its sale as a "new manufactured home," as defined in section 63-3606, Idaho
29 Code, is a sale as a used manufactured home.
30 (c) Sale or lease of motor vehicles with a maximum gross registered
31 weight over twenty-six thousand (26,000) pounds, which shall be immediately
32 registered under the international registration plan or similar proportional
33 or pro rata registration system, whether or not base plated in Idaho, and the
34 sale or lease of trailers which are part of a fleet of vehicles registered
35 under such proportional or pro rata registration system when such vehicles and
36 trailers are substantially used in interstate commerce. If such a motor vehi-
37 cle or trailer is not substantially used in interstate commerce during any
38 calendar year, it shall be deemed used in Idaho and subject to the use tax
39 under section 63-3621, Idaho Code. For the purpose of this subsection,
40 "substantially used in interstate commerce" means that the vehicles or
41 trailers will be part of a fleet with a minimum of ten percent (10%) of the
42 miles operated by the fleet accrued outside of Idaho in any calendar year.
43 (d) The use or other consumption of a motor vehicle temporarily donated
2
1 to a driver's education program sponsored by a nonprofit educational institu-
2 tion as defined in section 63-3622O, Idaho Code.
STATEMENT OF PURPOSE
RS11258
The purpose of this legislation is to allow recreational vehicle
dealers to sell vessels with attached motor, ATV s utility trailers
and snowmobiles tax exempt to the out of state or out of nation buyers
without having to deliver the vehicle to buyers in their state or
nation.
At the present time motor vehicle and travel trailer dealers are
exempt from collecting sales tax and from having to deliver the
vehicle to the buyer in their state or nation. Vessels, ATV s utility
trailers and snowmobiles cannot be sold tax exempt unless delivered
to buyers in their state or nation.
Snowmobiles, ATV s and vessels and most utility trailers are required
to be titled in Idaho the same as vehicles and mobile homes. With the
exception of Wyoming, all eleven (11) surrounding states title
snowmobiles, ATV s vessels and utility trailers.
The requirement placed on recreational vehicle dealers of having to
deliver vessels, ATV s, utility trailers and snowmobiles to the out
of state or nation buyer in order to sell tax exempt places a very
unfair burden on Idaho Recreational dealers. Many sales are lost
because of the inconvenience to out of state buyers who are wanting
to take immediate possession and not wait for a delivery date. Buyers
from Oregon and Montana would never buy and pay the Idaho sales tax,
both of these states charge no sales tax. If a sale is made and
delivery is required in order to sell tax exempt, the dealer has to
pay to have the vehicle transported to the buyers state. This is not
only inconvenient to the dealer, it also subtracts from his net gain
on the sale.
FISCAL IMPACT
$100,000 negative impact to the general fund
Contact Name: Senator Cecil Ingram and Representative Dolores Crow
Phone: 332-1332
STATEMENT OF PURPOSE/FISCAL NOTE H 367