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H0494...............................................by REVENUE AND TAXATION
SALES TAX - EXEMPTIONS - Amends existing law to provide an exemption from
sales and use tax for qualifying senior citizen centers.
01/29 House intro - 1st rdg - to printing
01/30 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 - 59-4-7
AYES -- Aikele, Barrett, Bedke, Bell, Bieter, Black, Block, Boe,
Bolz, Bradford, Callister, Campbell, Collins, Crow, Cuddy, Deal,
Denney, Ellis, Ellsworth, Eskridge, Field(13), Field(20), Gould,
Hadley, Hammond, Harwood, Henbest, Hornbeck, Jaquet, Kellogg(Duncan),
Kunz, Lake, Langford, Loertscher, Mader, Martinez, McKague, Meyer,
Montgomery, Mortensen, Moyle, Pearce, Pomeroy, Ridinger, Roberts,
Robison, Sali, Schaefer, Sellman, Shepherd, Smith(33), Smith(23),
Smylie, Stevenson, Stone, Tilman, Trail, Wheeler, Mr. Speaker
NAYS -- Bruneel, Clark, Gagner, Kendell
Absent and excused -- Barraclough, Higgins, Jones, Pischner,
Raybould, Wood, Young
Floor Sponsor - Ellis
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 - 22-11-2
AYES -- Andreason, Boatright, Branch(Bartlett), Bunderson,
Burtenshaw, Darrington, Davis, Deide, Frasure, Geddes, Hawkins,
Ingram, Keough, King-Barrutia, Marley, Risch, Sims, Sorensen,
Stennett, Thorne, Wheeler, Williams
NAYS -- Brandt, Dunklin, Goedde, Hill, Ipsen, Little, Lodge, Noh,
Richardson, Schroeder, Stegner
Absent and excused -- Cameron, Sandy
Floor Sponsor - Boatright
Title apvd - to House
03/15 To enrol - rpt enrol - Sp signed
Pres signed
03/15 To Governor
03/25 Governor signed
Session Law Chapter 255
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. 494
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO EXEMPTIONS FROM SALES AND USE TAX; AMENDING SECTION 63-3622O,
3 IDAHO CODE, TO PROVIDE AN EXEMPTION FOR SALES OR PURCHASES BY A QUALIFYING
4 SENIOR CITIZEN CENTER AND TO DEFINE A TERM.
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 (g) Sales to or purchases by a qualifying senior citizen center.
25 (2) As used in this section, these words shall have the following mean-
26 ings:
27 (a) "Educational institution" shall mean nonprofit colleges, universi-
28 ties, public charter schools organized pursuant to chapter 52, title 33,
29 Idaho Code, and other primary and secondary schools, the income of which
30 is devoted solely to education and in which systematic instruction in the
31 usual branches of learning is given. This definition does not include
32 schools primarily teaching business, dancing, dramatics, music, cosmetol-
33 ogy, writing, gymnastics, exercise and other special accomplishments nor
34 parent-teacher associations, parent groups, alumni or other auxiliary
35 organizations with purposes related to the educational function of an
36 institution or collective group of institutions.
37 (b) "Hospital" shall include nonprofit institutions licensed by the state
38 for the care of ill persons. It shall not extend to nursing homes or simi-
39 lar institutions.
40 (c) "Health-related entities" shall mean the Idaho Cystic Fibrosis Foun-
41 dation, Idaho Epilepsy League, Idaho Lung Association, March of Dimes,
42 American Cancer Society, Mental Health Association, The Arc, The
43 Children's Home Society of Idaho, American Heart Association, Idaho Ronald
2
1 McDonald House, United Cerebral Palsy, Arthritis Foundation, Muscular Dys-
2 trophy Foundation, National Multiple Sclerosis Society, Rocky Mountain
3 Kidney Association, American Diabetes Association, Easter Seals, Idaho
4 Community Action Agencies, Idaho Primary Care Association and community
5 health centers who are members of the Idaho Primary Care Association, the
6 Idaho Diabetes Youth Programs and Special Olympics Idaho, and the Idaho
7 Women's and Children's Alliance, together with said entities' local or
8 regional chapters 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 (l) "Qualifying senior citizen center" means an entity exempt from income
8 tax pursuant to section 501(c)(3) of the Internal Revenue Code and which
9 is a community facility for the organization and provision of a broad
10 spectrum of services, which shall include provision of health (including
11 mental health), social, nutritional, and educational services and the pro-
12 vision of facilities for recreational activities for older individuals.
13 (3) The exemption granted by subsection (1)(f) of this section does not
14 include any association or other organization whose members are political sub-
15 divisions or state agencies unless the organization is expressly created under
16 the joint powers provision of sections 67-2328 through 67-2333, Idaho Code.
17 (4) The exemptions granted by subsection (1) of this section do not
18 include the use of tangible personal property by a contractor used to improve
19 real property of an exempt entity when such use is within the definition pro-
20 vided by section 63-3615(b), Idaho Code, whether the use tax liability is
21 included in a contract total or stated separately in a contract.
22 (5) There is exempted from the taxes imposed in this chapter, the renting
23 of a place to sleep to an individual by the Idaho Ronald McDonald House.
STATEMENT OF PURPOSE
RS 11751
The purpose of this legislation is to exempt qualifying Senior
Citizens Centers 501 (c)(3) from paying Idaho state sales tax.
It amends Section 63-36220, Idaho code and defines a "qualifying
senior citizen center".
FISCAL IMPACT
There will be a loss of revenue from sales tax amounting to
approximately $26,000 based on 2001 figures.
Contact
Name: Sen. Boatright
Phone: 332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 494