2002 Legislation
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HOUSE BILL NO. 513 – Vehicle/off-road, no sales tax/when

HOUSE BILL NO. 513

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Daily Data Tracking History



H0513...............................................by REVENUE AND TAXATION
OFF-ROAD VEHICLES - SALES TAX - Amends existing law to provide that certain
vehicles, including off-road motorcycles, all trailers and certain vessels,
shall be exempt from sales tax if purchased in Idaho by nonresidents for
use outside the state; to clarify conditions relative to registration and
titling of vehicles exempted under the provisions of this law; and to
define "all-terrain vehicle" and "vessel."
                                                                        
01/31    House intro - 1st rdg - to printing
02/01    Rpt prt - to Rev/Tax
02/06    Rpt out - rec d/p - to 2nd rdg
02/07    2nd rdg - to 3rd rdg
02/12    3rd rdg - PASSED - 67-0-3
      AYES -- Aikele, Barraclough, Barrett, Bedke, Bell, Bieter, Black,
      Block, Boe, Bolz, Bradford, Bruneel, Callister, Campbell, Clark,
      Collins, Crow, Cuddy, Deal, Denney, Ellis, Ellsworth, Eskridge,
      Field(13), Field(20), Gagner, Gould, Hadley, Hammond, Harwood,
      Higgins, Hornbeck, Jaquet, Jones, Kellogg, Kendell, Kunz, Lake,
      Langford, Loertscher, Mader, Martinez, McKague, Meyer, Mortensen,
      Moyle, Pearce, Pischner, Pomeroy, Raybould, Ridinger, Roberts,
      Robison, Sali, Schaefer, Sellman, Shepherd, Smith(33), Smith(23),
      Smylie, Stevenson, Stone, Tilman, Trail, Wood, Young, Mr. Speaker
      NAYS -- None
      Absent and excused -- Henbest, Montgomery, Wheeler
    Floor Sponsor - Raybould
    Title apvd - to Senate
02/13    Senate intro - 1st rdg - to Loc Gov
02/19    Rpt out - rec d/p - to 2nd rdg
02/20    2nd rdg - to 3rd rdg
02/21    3rd rdg - PASSED - 30-0-5
      AYES -- Andreason, Boatright, Branch(Bartlett), Brandt, Bunderson,
      Burtenshaw, Cameron, Darrington, Davis, Deide, Dunklin, Goedde,
      Hawkins, Hill, Ingram, Ipsen, Keough, Little, Lodge, Noh, Richardson,
      Risch(Risch), Schroeder, Sims, Sorensen, Stegner, Stennett, Thorne,
      Wheeler, Williams
      NAYS -- None
      Absent and excused -- Frasure, Geddes, King-Barrutia, Marley, Sandy
    Floor Sponsor - Ipsen
    Title apvd - to House
02/22    To enrol
02/25    Rpt enrol - Sp signed
02/26    Pres signed
02/27    To Governor
03/04    Governor signed
         Session Law Chapter 60
         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. 513
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO EXEMPTIONS FROM SALES TAX; AMENDING SECTION 63-3622R, IDAHO  CODE,
  3        TO  PROVIDE  THAT  CERTAIN  VEHICLES  INCLUDING  OFF-ROAD MOTORCYCLES, ALL
  4        TRAILERS AND CERTAIN VESSELS SHALL BE EXEMPT FROM SALES TAX  IF  PURCHASED
  5        IN  IDAHO BY NONRESIDENTS FOR USE OUTSIDE THE STATE, TO CLARIFY CONDITIONS
  6        RELATIVE TO REGISTRATION AND TITLING OF VEHICLES EXEMPTED UNDER THE PROVI-
  7        SIONS OF THIS SECTION, AND TO DEFINE "ALL-TERRAIN  VEHICLE"  AND  "VESSEL"
  8        FOR PURPOSES OF THIS SECTION.
                                                                        
  9    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
 10        SECTION  1.  That Section 63-3622R, Idaho Code, be, and the same is hereby
 11    amended to read as follows:
                                                                        
 12        63-3622R.  MOTOR VEHICLES, USED MANUFACTURED HOMES, VESSELS, AND  ATTACHED
 13    MOTOR,  ALL-TERRAIN VEHICLES, UTILITY TRAILERS, OFF-ROAD MOTORCYCLES AND SNOW-
 14    MOBILES. There are exempted from the taxes imposed by this chapter:
 15        (a)  Sales to nonresidents of motor vehicles,  or  trailers,  vessels  and
 16    attached  motor,  all-terrain  vehicles  (ATVs),  utility trailers motorcycles
 17    intended for off-road use and snowmobiles, for use outside of this state, even
 18    though delivery be made within this state, but only when:
 19        (1)  The motor  vehicles,  vessels,  and  attached  motor,  ATVs,  utility
 20        trailers,  motorcycles  intended for off-road use, snowmobiles or trailers
 21        will be taken from the point of delivery in this state directly to a point
 22        outside this state; and
 23        (2)  The motor  vehicles,  vessels,  and  attached  motor,  ATVs,  utility
 24        trailers,  motorcycles intended for off-road use, snowmobiles and trailers
 25        will be titled and licensed  registered  immediately  under  the  laws  of
 26        another  state,  will  be titled in another state if required to be titled
 27        and licensed in that state, will not be  used  in  this  state  more  than
 28        ninety sixty (960) days in any calendar year twelve (12) month period, and
 29        will not be required to be titled under the laws of this state.
 30        (3)  For  the  purpose of this subsection (a), the term "all-terrain vehi-
 31        cle" or "ATV" means any recreational vehicle with two (2) or  more  tires,
 32        weighing  under six hundred fifty (650) pounds, less than forty-eight (48)
 33        inches in width, traveling on low pressure tires of less  than  seven  (7)
 34        psi, and designed to be ridden by one (1) person.
 35        (4)  For  the  purpose  of  this section, the term "vessel" means any boat
 36        intended to carry one (1) or more persons upon the water which is either:
 37             (i)   Sold together with a motor, or
 38             (ii)  Eleven (11) feet in length  or  more,  but  shall  not  include
 39             canoes, kayaks or inflatable boats, unless such canoes, kayaks or in-
 40             flatable boats are sold together with a motor.
 41        (b)  Sale  of  used  manufactured homes, whether or not such used manufac-
 42    tured homes are sold for use outside this state, and whether or not such  used
 43    manufactured  homes  are  sold by a dealer. Every manufactured home sale after
                                                                        
                                           2
                                                                        
  1    its sale as a "new manufactured home," as defined in  section  63-3606,  Idaho
  2    Code, is a sale as a used manufactured home.
  3        (c)  Sale  or  lease  of  motor  vehicles  with a maximum gross registered
  4    weight over twenty-six thousand (26,000) pounds, which  shall  be  immediately
  5    registered   under the international registration plan or similar proportional
  6    or pro rata registration system, whether or not base plated in Idaho, and  the
  7    sale  or  lease  of  trailers which are part of a fleet of vehicles registered
  8    under such proportional or pro rata registration system when such vehicles and
  9    trailers are substantially used in interstate commerce. If such a motor  vehi-
 10    cle  or  trailer  is  not substantially used in interstate commerce during any
 11    calendar year, it shall be deemed used in Idaho and subject  to  the  use  tax
 12    under  section  63-3621,  Idaho  Code.  For  the  purpose  of this subsection,
 13    "substantially used  in  interstate  commerce"  means  that  the  vehicles  or
 14    trailers  will  be  part of a fleet with a minimum of ten percent (10%) of the
 15    miles operated by the fleet accrued outside of Idaho in any calendar year.
 16        (d)  The use or other consumption of a motor vehicle  temporarily  donated
 17    to  a driver's education program sponsored by a nonprofit educational institu-
 18    tion as defined in section 63-3622O, Idaho Code.

Statement of Purpose / Fiscal Impact



                       STATEMENT OF PURPOSE
                            RS 11771
                                
The purpose of this bill is to clarify the definitions of Section
63-3622R, Idaho Code, relating to vehicles, vessels and trailers
sold in Idaho to out of state purchasers for use outside the
state. Legislation was enacted by the 2000 session as House Bill
367. These amendments will eliminate confusion as to the
eligibility of various types of vehicles, vessels, and trailers
for the sales tax exemption provided in the Section.


                         FISCAL IMPACT
None




Contact
Name: Representative Raybould
Phone: 332-100
Name: Dan John, Idaho State Tax Commission
Phone: 334-7503




STATEMENT OF PURPOSE/FISCAL NOTE                   H 513