Print Friendly HOUSE BILL NO. 437 – Wine excise tax, distribution
HOUSE BILL NO. 437
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H0437......................................................by STATE AFFAIRS
WINE EXCISE TAX - Amends existing law to increase the distribution of wine
excise tax revenues allowed to the Idaho Grape Growers and Wine Producers
Commission from five percent to seven percent.
01/16 House intro - 1st rdg - to printing
01/17 Rpt prt - to Rev/Tax
02/05 Rpt out - rec d/p - to 2nd rdg
02/06 2nd rdg - to 3rd rdg
02/08 3rd rdg - FAILED - 22-44-4
AYES -- Barrett, Black, Bolz, Campbell, Collins, Crow, Cuddy, Deal,
Field(20), Gould, Kellogg, Martinez, McKague, Meyer, Montgomery,
Mortensen, Pomeroy, Ridinger, Schaefer, Trail, Wood, Young
NAYS -- Aikele, Barraclough, Bedke, Bell, Bieter, Block, Boe,
Bradford, Bruneel, Callister, Clark, Denney, Ellis, Ellsworth,
Eskridge, Field(13), Gagner, Hadley, Hammond, Harwood, Henbest,
Higgins, Hornbeck, Kendell, Kunz, Lake, Langford, Loertscher, Mader,
Moyle, Pearce, Pischner, Raybould, Roberts, Robison, Sali, Sellman,
Shepherd, Smith(33), Smylie, Stevenson, Tilman, Wheeler, Mr. Speaker
Absent and excused -- Jaquet, Jones, Smith(23), Stone
Floor Sponsor - Schaefer
To Chief Clerk
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 437
BY STATE AFFAIRS COMMITTEE
1 AN ACT
2 RELATING TO THE EXCISE TAX ON WINES; AMENDING SECTION 23-1319, IDAHO CODE, TO
3 INCREASE THE DISTRIBUTION OF REVENUES ALLOWED TO THE IDAHO GRAPE GROWERS
4 AND WINE PRODUCERS COMMISSION ACCOUNT FROM FIVE PERCENT TO SEVEN PERCENT.
5 Be It Enacted by the Legislature of the State of Idaho:
6 SECTION 1. That Section 23-1319, Idaho Code, be, and the same is hereby
7 amended to read as follows:
8 23-1319. EXCISE TAX -- SALES INCLUDED -- REFUND FOR EXPORT SALES --
9 REFUND FOR BREAKAGE OR SPOILAGE -- DISTRIBUTION OF REVENUE. Upon all wines
10 sold by a distributor or winery to a retailer or consumer for use within the
11 state of Idaho pursuant to this act there is hereby imposed an excise tax of
12 forty-five cents (45) per gallon. Sales of wine by a distributor or winery
13 for the purpose of and resulting in export of wine from this state for resale
14 outside this state shall be exempt from the taxes on wine imposed by this
16 (a) Every sale of wine by a distributor to a retailer shall constitute a
17 sale of wine for resale or consumption in this state, whether the sale is made
18 within or without this state, and the distributor shall be liable for the pay-
19 ment of taxes. In every transfer of wine by a licensed winery to its licensed
20 retail outlet, the winery shall be liable for payment of taxes.
21 (b) When wine has been destroyed by breakage or has spoiled or otherwise
22 become unfit for beverage purposes prior to payment of taxes on it, the dis-
23 tributor, upon satisfactory proof of destruction or spoilage, shall be enti-
24 tled to deduct from existing inventories, subject to tax, the amount of wine
25 so destroyed or spoiled.
26 (c) If the tax commission determines that any amount due under this chap-
27 ter has been paid more than once or has been erroneously or illegally col-
28 lected or computed, the commission shall set forth that fact in its records
29 and the excess amount paid or collected may be credited on any amount then due
30 and payable to the commission from that person and any balance refunded to the
31 person by whom it was paid or to his successors, administrators or executors.
32 The commission is authorized and the state board of tax appeals is authorized
33 to order the commission in proper cases to credit or refund such amounts
34 whether or not the payments have been made under protest and certify the
35 refund to the state board of examiners.
36 (d) No credit or refund shall be allowed or made after three (3) years
37 from the time the payment was made, unless before the expiration of that
38 period a claim is filed by the taxpayer. The three (3) year period allowed by
39 this subsection for making refunds or credit claims shall not apply in cases
40 where the tax commission asserts a deficiency of tax imposed by law, and tax-
41 payers desiring to appeal or otherwise seek a refund of amounts paid in obedi-
42 ence to deficiencies must do so within the time limits elsewhere prescribed by
1 (e) All revenue received pursuant to this chapter shall be distributed as
3 (1) An amount of money shall be distributed to the state refund account
4 sufficient to pay current refund claims as authorized in subsection (c) of
5 this section and those moneys are continuously appropriated.
6 (2) The balance remaining after distributing the amount in paragraph (1)
7 of this subsection shall be distributed as follows:
8 (i) Twelve percent (12%) shall be distributed to the alcoholism
9 treatment account;
10 (ii) Five Seven percent ( 57%) shall be distributed to the Idaho
11 grape growers and wine producers commission account; and
12 (iii) The remainder shall be distributed to the general account.
13 (f) Any person who is not a distributor or winery but who makes, whether
14 as principal, agent or broker, any sales of wine not otherwise taxed under
15 this section and not exempt from such tax, shall be liable for payment of
16 taxes imposed by this section. This subsection shall not impose tax on wine
17 sold pursuant to section 23-1336, Idaho Code.
STATEMENT OF PURPOSE
Increases the current allocation from 5% to 7% to support a
research grant from USDA ($500,000) to the Idaho Grape Growers
and Wine Producers Commission. The increase is necessary to
provide items to the research not provided in the grant. The
research is conducted as a partnership with USDA, University of
Idaho, and the Commission.
Cost to the General Fund would be $22,000-$24,000.
Name: Bob Corbell
Executive Director Idaho Grape Growers and Wine
Phone: 208 467-4999
Statement of Purpose/Fiscal Impact H 437