2002 Legislation
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HOUSE BILL NO. 482 – Sales tax exmptn/Famly Serv Allianc


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Daily Data Tracking History

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

Bill Text

  ||||              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
  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-
  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
  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 / Fiscal Impact

                       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.

Name: Representative Kent Kunz 
Phone: 332-1120