2002 Legislation
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HOUSE BILL NO. 494 – Sales tax exmptn/senior citizn cntr


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Daily Data Tracking History

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

Bill Text

  ||||              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
  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
  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
  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 / Fiscal Impact

                       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.

Name:  Sen. Boatright 
Phone: 332-1000