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H0481...............................................by REVENUE AND TAXATION
SALES TAX - LIVESTOCK - Adds to existing law to provide for an exemption
from the sales or use tax on the sale, purchase or use of livestock when
sold at a livestock market.
01/24 House intro - 1st rdg - to printing
01/25 Rpt prt - to Rev/Tax
01/29 Rpt out - rec d/p - to 2nd rdg
01/30 2nd rdg - to 3rd rdg
01/31 3rd rdg - PASSED - 65-2-3
AYES -- Aikele, Barraclough, Barrett, Bedke, Bell, Bieter, Black,
Block, Boe, Bolz, Bradford, Bruneel, Campbell, 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, Martinez, McKague, Meyer, Montgomery, Mortensen,
Moyle, Pearce, Pischner, Pomeroy, Raybould, Ridinger, Roberts,
Robison, Sali, Schaefer, Sellman, Shepherd, Smith(33), Smith(23),
Stevenson, Tilman, Trail, Wood, Mr. Speaker
NAYS -- Smylie, Stone
Absent and excused -- Callister, Wheeler, Young
Floor Sponsor - Lake
Title apvd - to Senate
02/01 Senate intro - 1st rdg - to Loc Gov
02/12 Rpt out - rec d/p - to 2nd rdg
02/13 2nd rdg - to 3rd rdg
02/18 3rd rdg - PASSED - 32-1-2
AYES -- Andreason, Boatright, Branch(Bartlett), Brandt, Bunderson,
Burtenshaw, Cameron, Darrington, Davis, Deide, Frasure, Geddes,
Goedde, Hawkins, Hill, Ingram, Ipsen, Keough, King-Barrutia, Little,
Lodge, Marley, Noh, Richardson, Risch, Sims, Sorensen, Stegner,
Stennett, Thorne, Wheeler, Williams
NAYS -- Schroeder
Absent and excused -- Dunklin, Sandy
Floor Sponsor - Frasure
Title apvd - to House
02/19 To enrol
02/20 Rpt enrol - Sp signed
02/21 Pres signed
02/22 To Governor
02/27 Governor signed
Session Law Chapter 52
Effective: 02/27/02
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 481
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO THE SALES AND USE TAX AND LIVESTOCK MARKETS; AMENDING CHAPTER 36,
3 TITLE 63, IDAHO CODE, BY THE ADDITION OF A NEW SECTION 63-3622MM, IDAHO
4 CODE, TO PROVIDE FOR AN EXEMPTION FROM THE SALES OR USE TAX ON THE SALE,
5 PURCHASE OR USE OF LIVESTOCK WHEN SOLD AT A LIVESTOCK MARKET AND TO DEFINE
6 TERMS; AND DECLARING AN EMERGENCY.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. That Chapter 36, Title 63, Idaho Code, be, and the same is
9 hereby amended by the addition thereto of a NEW SECTION, to be known and des-
10 ignated as Section 63-3622MM, Idaho Code, and to read as follows:
11 63-3622MM. LIVESTOCK SOLD AT LIVESTOCK MARKETS. (1) There are exempted
12 from the taxes imposed by this chapter, the sale, purchase or use of live-
13 stock when sold at a livestock market.
14 (2) As used in this section, the term "livestock market" shall mean:
15 (a) A "public livestock market" as defined in section 25-1721, Idaho
16 Code, and holding a charter issued by the Idaho department of agriculture
17 pursuant to chapter 17, title 25, Idaho Code; and
18 (b) Those organizations expressly exempted from the chartering require-
19 ment by section 25-1722, Idaho Code.
20 (3) As used in this section, the term "livestock" shall mean cattle,
21 calves, sheep, mules, horses, swine or goats.
22 SECTION 2. An emergency existing therefor, which emergency is hereby
23 declared to exist, this act shall be in full force and effect on and after its
24 passage and approval.
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STATEMENT OF PURPOSE
RS 11550
This legislation removes sales tax on livestock sold at public
livestock markets.
FISCAL IMPACT
Best estimate of potential collection growth through enforcement
is under $50,000.
Contact
Name: Representative Lake
Phone: (208)332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 481