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H0482...............................................by REVENUE AND TAXATION
SALES TAX - EXEMPTIONS - Amends existing law to provide a sales tax
exemption for the Family Services Alliance of Southeast Idaho.
01/24 House intro - 1st rdg - to printing
01/25 Rpt prt - to Rev/Tax
02/22 Rpt out - rec d/p - to 2nd rdg
02/25 2nd rdg - to 3rd rdg
02/28 3rd rdg - PASSED - 60-7-3
AYES -- Aikele, Barraclough, Barrett, Bedke, Bell, Bieter, Black,
Block, Boe, Bolz, Bradford, Callister, Campbell, Collins, Crow,
Cuddy, Deal, Denney, Ellis, Ellsworth, Eskridge, Field(13),
Field(20), Gagner, Gould, Hadley, Hammond, Henbest, Hornbeck, Jaquet,
Kellogg(Duncan), Kendell, Kunz, Lake, Langford, Loertscher, Mader,
Martinez, McKague, Meyer, Montgomery, Mortensen, Moyle, Pearce,
Pomeroy, Raybould, Roberts, Robison, Sali, Schaefer, Sellman,
Shepherd, Smith(33), Smith(23), Smylie, Stevenson, Stone, Trail,
Wheeler, Mr. Speaker
NAYS -- Bruneel, Clark, Harwood, Higgins, Ridinger, Tilman, Young
Absent and excused -- Jones, Pischner, Wood
Floor Sponsor - Kunz
Title apvd - to Senate
03/01 Senate intro - 1st rdg - to Loc Gov
03/07 Rpt out - rec d/p - to 2nd rdg
03/08 2nd rdg - to 3rd rdg
03/14 3rd rdg - PASSED - 29-6-0
AYES -- Andreason, Boatright, Branch(Bartlett), Bunderson,
Burtenshaw, Cameron, Darrington, Davis, Deide, Frasure, Geddes,
Hawkins, Hill, Ingram, Ipsen, Keough, King-Barrutia, Little, Lodge,
Marley, Richardson, Risch, Sandy, Sims, Sorensen, Stegner, Thorne,
Wheeler, Williams
NAYS -- Brandt, Dunklin, Goedde, Noh, Schroeder, Stegner
Absent and excused -- None
Floor Sponsor - Frasure
Title apvd - to House
03/15 To enrol - rpt enrol - Sp signed
Pres signed
03/15 To Governor
03/19 Governor signed
Session Law Chapter 90
Effective: 07/01/02
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 482
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO SALES TAX EXEMPTIONS; AMENDING SECTION 63-3622O, IDAHO CODE, TO
3 PROVIDE A SALES TAX EXEMPTION FOR THE FAMILY SERVICES ALLIANCE OF SOUTH-
4 EAST IDAHO AND TO MAKE A TECHNICAL CORRECTION.
5 Be It Enacted by the Legislature of the State of Idaho:
6 SECTION 1. That Section 63-3622O, Idaho Code, be, and the same is hereby
7 amended to read as follows:
8 63-3622O. EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS. (1) There are exempted
9 from the taxes imposed by this chapter:
10 (a) Sales to or purchases by hospitals, health-related entities, educa-
11 tional institutions, forest protective associations and canal companies
12 which are nonprofit organizations; and
13 (b) Donations to, sales to, and purchases by the Idaho Foodbank Ware-
14 house, Inc.; and
15 (c) Donations to, sales to, and purchases by food banks or soup kitchens
16 of food or other tangible personal property used by food banks or soup
17 kitchens in the growing, storage, preparation or service of food, but not
18 including motor vehicles or trailers; and
19 (d) Sales of clothes to, donations of clothes to, and purchases of
20 clothes by nonsale clothiers; and
21 (e) Sales to or purchases by centers for independent living; and
22 (f) Sales to or purchases by the state of Idaho and its agencies and its
23 political subdivisions.
24 (2) As used in this section, these words shall have the following mean-
25 ings:
26 (a) "Educational institution" shall mean nonprofit colleges, universi-
27 ties, public charter schools organized pursuant to chapter 52, title 33,
28 Idaho Code, and other primary and secondary schools, the income of which
29 is devoted solely to education and in which systematic instruction in the
30 usual branches of learning is given. This definition does not include
31 schools primarily teaching business, dancing, dramatics, music, cosmetol-
32 ogy, writing, gymnastics, exercise and other special accomplishments nor
33 parent-teacher associations, parent groups, alumni or other auxiliary
34 organizations with purposes related to the educational function of an
35 institution or collective group of institutions.
36 (b) "Hospital" shall include nonprofit institutions licensed by the state
37 for the care of ill persons. It shall not extend to nursing homes or simi-
38 lar institutions.
39 (c) "Health-related entities" shall mean the Idaho Cystic Fibrosis Foun-
40 dation, Idaho Epilepsy League, Idaho Lung Association, March of Dimes,
41 American Cancer Society, Mental Health Association, The Arc, The
42 Children's Home Society of Idaho, American Heart Association, Idaho Ronald
43 McDonald House, United Cerebral Palsy, Arthritis Foundation, Muscular Dys-
2
1 trophy Foundation, National Multiple Sclerosis Society, Rocky Mountain
2 Kidney Association, American Diabetes Association, Easter Seals, Idaho
3 Community Action Agencies, Idaho Primary Care Association and community
4 health centers who are members of the Idaho Primary Care Association, the
5 Idaho Diabetes Youth Programs, and Special Olympics Idaho, and the Idaho
6 Women's and Children's Alliance, and the Family Services Alliance of
7 Southeast Idaho, together with said entities' local or regional chapters
8 or divisions.
9 (d) "Canal companies" shall include nonprofit corporations which are
10 incorporated solely for the purpose of operating and maintaining and are
11 engaged solely in operation and maintenance of dams, reservoirs, canals,
12 lateral and drainage ditches, pumps or pumping plants.
13 (e) "Forest protective associations" shall mean associations whose pur-
14 pose is the furnishing, operating and maintaining of a protective system
15 for the detection, prevention and suppression of forest or range fires.
16 Forest protective associations shall include only those associations with
17 which the state of Idaho has contracted or become a member of pursuant to
18 chapter 1, title 38, Idaho Code.
19 (f) "Food banks or soup kitchens" shall mean any nonprofit corporation or
20 association, other than the Idaho Foodbank Warehouse, Inc., one of whose
21 regular activities is the furnishing or providing of food or food products
22 to others without charge.
23 (g) "Nonsale clothier" shall mean any nonprofit corporation or associa-
24 tion one of whose primary purposes is the furnishing or providing of
25 clothes to others without charge.
26 (h) "Clothes" shall mean garments in general, designed or intended to be
27 worn by humans and shall include footwear in addition to wearing apparel.
28 (i) "Center for independent living" shall mean a private, nonprofit, non-
29 residential organization in which at least fifty-one percent (51%) of the
30 principal governing board, management and staff are individuals with dis-
31 abilities and that:
32 (i) Is designed and operated within a local community by individu-
33 als with disabilities;
34 (ii) Provides an array of independent living services and programs;
35 and
36 (iii) Is cross-disability.
37 (j) "Political subdivision" means:
38 (i) A governmental organization which:
39 1. Embraces a certain territory,
40 2. Is organized for public advantage and not in the interest of
41 private individuals or classes,
42 3. Has been delegated functions of government, and
43 4. Has the statutory power to levy taxes; or
44 (ii) A public health district created by section 39-408, Idaho
45 Code; or
46 (iii) A soil conservation district as defined in section 22-2717,
47 Idaho Code; or
48 (iv) A drainage district created pursuant to chapter 29, title 42,
49 Idaho Code; or
50 (v) An irrigation district created pursuant to title 43, Idaho
51 Code; or
52 (vi) A state grazing board created by section 57-1204, Idaho Code;
53 or
54 (vii) A water measurement district created pursuant to section
55 42-705 or 42-706, Idaho Code; or
3
1 (viii) A ground water management district created pursuant to chapter
2 51, title 42, Idaho Code.
3 (k) "Agency of the state of Idaho" shall mean an office or organization
4 created by the constitution or statutes of this state and constituting a
5 component part of the executive, judicial or legislative branch of the
6 government of this state.
7 (3) The exemption granted by subsection (1)(f) of this section does not
8 include any association or other organization whose members are political sub-
9 divisions or state agencies unless the organization is expressly created under
10 the joint powers provision of sections 67-2328 through 67-2333, Idaho Code.
11 (4) The exemptions granted by subsection (1) of this section do not
12 include the use of tangible personal property by a contractor used to improve
13 real property of an exempt entity when such use is within the definition pro-
14 vided by section 63-3615(b), Idaho Code, whether the use tax liability is
15 included in a contract total or stated separately in a contract.
16 (5) There is exempted from the taxes imposed in this chapter, the renting
17 of a place to sleep to an individual by the Idaho Ronald McDonald House.
STATEMENT OF PURPOSE
RS 11727
This legislation would add the Family Service Alliance of
Southeast Idaho to the list of "health related entities" that are
exempted from the payment of sales tax. FSA is the successor
organization of the YWCA, and operates the largest shelter for
battered women and their children in Southeast Idaho. This
organization also operates a rape crisis hotline, counseling for
battered spouses, and day care services for it's clients. FSA is
a private, non-profit organization funded through grants,
donations and fund-raising events.
In addition to the Bannock County operation, Family Services
Alliance of Southeastern Idaho provides services in Franklin,
Oneida, Caribou and Power counties.
FISCAL IMPACT
The state would forgo the amount the FSA pays in sales tax each
year for products purchased. Reduction to the General fund would
be approximately $4,400.
Contact
Name: Representative Kent Kunz
Phone: 332-1120
STATEMENT OF PURPOSE/FISCAL NOTE H 482