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H0581aa.............................................by REVENUE AND TAXATION
SALES TAX - EXEMPTIONS - Amends existing law to provide a sales tax
exemption for sales to or purchases by a volunteer fire department or
licensed EMS agency service; and to define "volunteer fire department" and
"licensed EMS service agency."
02/07 House intro - 1st rdg - to printing
02/08 Rpt prt - to Rev/Tax
02/22 Rpt out - to Gen Ord
02/25 Rpt out amen - to engros
02/26 Rpt engros - 1st rdg - to 2nd rdg as amen
02/27 2nd rdg - to 3rd rdg as amen
03/04 3rd rdg as amen - PASSED - 66-1-3
AYES -- Aikele, Barraclough, Barrett, Bedke, Bell, Bieter, Black,
Block, Boe, Bolz, Bradford, Bruneel, Callister, Campbell, Collins,
Crow, Cuddy, Deal, Denney, Ellis, Ellsworth, Field(13), Field(20),
Gagner, Gould, Hadley, Hammond, Harwood, Henbest, Higgins, Hornbeck,
Jaquet, Jones, Kellogg(Duncan), Kendell, Kunz, Lake, Langford,
Loertscher, Mader, Martinez, McKague, Meyer, Montgomery, Mortensen,
Moyle, Pearce, Pomeroy, Raybould, Ridinger, Robison, Sali, Schaefer,
Sellman, Shepherd, Smith(33), Smith(23), Smylie, Stevenson, Stone,
Tilman, Trail, Wheeler, Wood, Young, Mr. Speaker
NAYS -- Clark
Absent and excused -- Eskridge, Pischner, Roberts
Floor Sponsor - Bedke
Title apvd - to Senate
03/05 Senate intro - 1st rdg - to Loc Gov
03/11 Rpt out - rec d/p - to 2nd rdg
03/12 2nd rdg - to 3rd rdg
03/14 3rd rdg - PASSED - 35-0-0
AYES -- Andreason, Boatright, Branch(Bartlett), Brandt, Bunderson,
Burtenshaw, Cameron, Darrington, Davis, Deide, Dunklin, Frasure,
Geddes, Goedde, Hawkins, Hill, Ingram, Ipsen, Keough, King-Barrutia,
Little, Lodge, Marley, Noh, Richardson, Risch, Sandy, Schroeder,
Sims, Sorensen, Stegner, Stennett, Thorne, Wheeler, Williams
NAYS -- None
Absent and excused -- None
Floor Sponsor - Bartlett
Title apvd - to House
03/15 To enrol - rpt enrol - Sp signed
Pres signed
03/15 To Governor
03/20 Governor signed
Session Law Chapter 120
Effective: 01/01/02
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 581
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO THE SALES AND USE TAX; AMENDING SECTION 63-3622O, IDAHO CODE, TO
3 PROVIDE A SALES AND USE TAX EXEMPTION FOR SALES TO OR PURCHASES BY VOLUN-
4 TEER FIRE DEPARTMENTS OR LICENSED EMERGENCY MEDICAL SERVICE AGENCIES AND
5 TO DEFINE VOLUNTEER FIRE DEPARTMENT AND LICENSED EMERGENCY MEDICAL SERVICE
6 AGENCY; AND DECLARING AN EMERGENCY.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. That Section 63-3622O, Idaho Code, be, and the same is hereby
9 amended to read as follows:
10 63-3622O. EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS. (1) There are exempted
11 from the taxes imposed by this chapter:
12 (a) Sales to or purchases by hospitals, health-related entities, educa-
13 tional institutions, forest protective associations and canal companies
14 which are nonprofit organizations; and
15 (b) Donations to, sales to, and purchases by the Idaho Foodbank Ware-
16 house, Inc.; and
17 (c) Donations to, sales to, and purchases by food banks or soup kitchens
18 of food or other tangible personal property used by food banks or soup
19 kitchens in the growing, storage, preparation or service of food, but not
20 including motor vehicles or trailers; and
21 (d) Sales of clothes to, donations of clothes to, and purchases of
22 clothes by nonsale clothiers; and
23 (e) Sales to or purchases by centers for independent living; and
24 (f) Sales to or purchases by the state of Idaho and its agencies and its
25 political subdivisions; and
26 (g) Sales to or purchases by volunteer fire departments or licensed emer-
27 gency medical service agencies.
28 (2) As used in this section, these words shall have the following mean-
29 ings:
30 (a) "Educational institution" shall mean nonprofit colleges, universi-
31 ties, public charter schools organized pursuant to chapter 52, title 33,
32 Idaho Code, and other primary and secondary schools, the income of which
33 is devoted solely to education and in which systematic instruction in the
34 usual branches of learning is given. This definition does not include
35 schools primarily teaching business, dancing, dramatics, music, cosmetol-
36 ogy, writing, gymnastics, exercise and other special accomplishments nor
37 parent-teacher associations, parent groups, alumni or other auxiliary
38 organizations with purposes related to the educational function of an
39 institution or collective group of institutions.
40 (b) "Hospital" shall include nonprofit institutions licensed by the state
41 for the care of ill persons. It shall not extend to nursing homes or simi-
42 lar institutions.
43 (c) "Health-related entities" shall mean the Idaho Cystic Fibrosis Foun-
2
1 dation, Idaho Epilepsy League, Idaho Lung Association, March of Dimes,
2 American Cancer Society, Mental Health Association, The Arc, The
3 Children's Home Society of Idaho, American Heart Association, Idaho Ronald
4 McDonald House, United Cerebral Palsy, Arthritis Foundation, Muscular Dys-
5 trophy Foundation, National Multiple Sclerosis Society, Rocky Mountain
6 Kidney Association, American Diabetes Association, Easter Seals, Idaho
7 Community Action Agencies, Idaho Primary Care Association and community
8 health centers who are members of the Idaho Primary Care Association, the
9 Idaho Diabetes Youth Programs and Special Olympics Idaho, and the Idaho
10 Women's and Children's Alliance, together with said entities' local or
11 regional chapters or divisions.
12 (d) "Canal companies" shall include nonprofit corporations which are
13 incorporated solely for the purpose of operating and maintaining and are
14 engaged solely in operation and maintenance of dams, reservoirs, canals,
15 lateral and drainage ditches, pumps or pumping plants.
16 (e) "Forest protective associations" shall mean associations whose pur-
17 pose is the furnishing, operating and maintaining of a protective system
18 for the detection, prevention and suppression of forest or range fires.
19 Forest protective associations shall include only those associations with
20 which the state of Idaho has contracted or become a member of pursuant to
21 chapter 1, title 38, Idaho Code.
22 (f) "Food banks or soup kitchens" shall mean any nonprofit corporation or
23 association, other than the Idaho Foodbank Warehouse, Inc., one of whose
24 regular activities is the furnishing or providing of food or food products
25 to others without charge.
26 (g) "Nonsale clothier" shall mean any nonprofit corporation or associa-
27 tion one of whose primary purposes is the furnishing or providing of
28 clothes to others without charge.
29 (h) "Clothes" shall mean garments in general, designed or intended to be
30 worn by humans and shall include footwear in addition to wearing apparel.
31 (i) "Center for independent living" shall mean a private, nonprofit, non-
32 residential organization in which at least fifty-one percent (51%) of the
33 principal governing board, management and staff are individuals with dis-
34 abilities and that:
35 (i) Is designed and operated within a local community by individu-
36 als with disabilities;
37 (ii) Provides an array of independent living services and programs;
38 and
39 (iii) Is cross-disability.
40 (j) "Political subdivision" means:
41 (i) A governmental organization which:
42 1. Embraces a certain territory,
43 2. Is organized for public advantage and not in the interest of
44 private individuals or classes,
45 3. Has been delegated functions of government, and
46 4. Has the statutory power to levy taxes; or
47 (ii) A public health district created by section 39-408, Idaho
48 Code; or
49 (iii) A soil conservation district as defined in section 22-2717,
50 Idaho Code; or
51 (iv) A drainage district created pursuant to chapter 29, title 42,
52 Idaho Code; or
53 (v) An irrigation district created pursuant to title 43, Idaho
54 Code; or
55 (vi) A state grazing board created by section 57-1204, Idaho Code;
3
1 or
2 (vii) A water measurement district created pursuant to section
3 42-705 or 42-706, Idaho Code; or
4 (viii) A ground water management district created pursuant to chapter
5 51, title 42, Idaho Code.
6 (k) "Agency of the state of Idaho" shall mean an office or organization
7 created by the constitution or statutes of this state and constituting a
8 component part of the executive, judicial or legislative branch of the
9 government of this state.
10 (l) "Volunteer fire department" means an entity exempt from federal
11 income taxation pursuant to section 501(c)(3) of the Internal Revenue Code
12 and which primarily provides fire protection, or fire prevention on a not-
13 for-profit basis to surrounding residents.
14 (m) "Licensed emergency medical service agency (EMS)" means an emergency
15 medical service licensed by the EMS bureau of the department of health and
16 welfare and which is exempt from federal income taxation pursuant to sec-
17 tion 501(c)(3) of the Internal Revenue Code and which provides emergency
18 medical services on a not-for-profit basis to surrounding residents.
19 (3) The exemption granted by subsection (1)(f) of this section does not
20 include any association or other organization whose members are political sub-
21 divisions or state agencies unless the organization is expressly created under
22 the joint powers provision of sections 67-2328 through 67-2333, Idaho Code.
23 (4) The exemptions granted by subsection (1) of this section do not
24 include the use of tangible personal property by a contractor used to improve
25 real property of an exempt entity when such use is within the definition pro-
26 vided by section 63-3615(b), Idaho Code, whether the use tax liability is
27 included in a contract total or stated separately in a contract.
28 (5) There is exempted from the taxes imposed in this chapter, the renting
29 of a place to sleep to an individual by the Idaho Ronald McDonald House.
30 SECTION 2. An emergency existing therefor, which emergency is hereby
31 declared to exist, this act shall be in full force and effect on and after its
32 passage and approval.
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
Moved by Cuddy
Seconded by Ellis
IN THE HOUSE OF REPRESENTATIVES
HOUSE AMENDMENT TO H.B. NO. 581
1 AMENDMENT TO SECTION 2
2 On page 3 of the printed bill, delete lines 30 through 32 and insert:
3 "SECTION 2. An emergency existing therefor, which emergency is hereby
4 declared to exist, this act shall be in full force and effect on and after its
5 passage and approval, and retroactively to January 1, 2002.".
6 CORRECTION TO TITLE
7 On page 1, in line 6 delete "AND"; and also in line 6, following
8 "EMERGENCY" insert: "AND PROVIDING RETROACTIVE APPLICATION".
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 581, As Amended
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO THE SALES AND USE TAX; AMENDING SECTION 63-3622O, IDAHO CODE, TO
3 PROVIDE A SALES AND USE TAX EXEMPTION FOR SALES TO OR PURCHASES BY VOLUN-
4 TEER FIRE DEPARTMENTS OR LICENSED EMERGENCY MEDICAL SERVICE AGENCIES AND
5 TO DEFINE VOLUNTEER FIRE DEPARTMENT AND LICENSED EMERGENCY MEDICAL SERVICE
6 AGENCY; DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. That Section 63-3622O, Idaho Code, be, and the same is hereby
9 amended to read as follows:
10 63-3622O. EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS. (1) There are exempted
11 from the taxes imposed by this chapter:
12 (a) Sales to or purchases by hospitals, health-related entities, educa-
13 tional institutions, forest protective associations and canal companies
14 which are nonprofit organizations; and
15 (b) Donations to, sales to, and purchases by the Idaho Foodbank Ware-
16 house, Inc.; and
17 (c) Donations to, sales to, and purchases by food banks or soup kitchens
18 of food or other tangible personal property used by food banks or soup
19 kitchens in the growing, storage, preparation or service of food, but not
20 including motor vehicles or trailers; and
21 (d) Sales of clothes to, donations of clothes to, and purchases of
22 clothes by nonsale clothiers; and
23 (e) Sales to or purchases by centers for independent living; and
24 (f) Sales to or purchases by the state of Idaho and its agencies and its
25 political subdivisions; and
26 (g) Sales to or purchases by volunteer fire departments or licensed emer-
27 gency medical service agencies.
28 (2) As used in this section, these words shall have the following mean-
29 ings:
30 (a) "Educational institution" shall mean nonprofit colleges, universi-
31 ties, public charter schools organized pursuant to chapter 52, title 33,
32 Idaho Code, and other primary and secondary schools, the income of which
33 is devoted solely to education and in which systematic instruction in the
34 usual branches of learning is given. This definition does not include
35 schools primarily teaching business, dancing, dramatics, music, cosmetol-
36 ogy, writing, gymnastics, exercise and other special accomplishments nor
37 parent-teacher associations, parent groups, alumni or other auxiliary
38 organizations with purposes related to the educational function of an
39 institution or collective group of institutions.
40 (b) "Hospital" shall include nonprofit institutions licensed by the state
41 for the care of ill persons. It shall not extend to nursing homes or simi-
42 lar institutions.
43 (c) "Health-related entities" shall mean the Idaho Cystic Fibrosis Foun-
2
1 dation, Idaho Epilepsy League, Idaho Lung Association, March of Dimes,
2 American Cancer Society, Mental Health Association, The Arc, The
3 Children's Home Society of Idaho, American Heart Association, Idaho Ronald
4 McDonald House, United Cerebral Palsy, Arthritis Foundation, Muscular Dys-
5 trophy Foundation, National Multiple Sclerosis Society, Rocky Mountain
6 Kidney Association, American Diabetes Association, Easter Seals, Idaho
7 Community Action Agencies, Idaho Primary Care Association and community
8 health centers who are members of the Idaho Primary Care Association, the
9 Idaho Diabetes Youth Programs and Special Olympics Idaho, and the Idaho
10 Women's and Children's Alliance, together with said entities' local or
11 regional chapters or divisions.
12 (d) "Canal companies" shall include nonprofit corporations which are
13 incorporated solely for the purpose of operating and maintaining and are
14 engaged solely in operation and maintenance of dams, reservoirs, canals,
15 lateral and drainage ditches, pumps or pumping plants.
16 (e) "Forest protective associations" shall mean associations whose pur-
17 pose is the furnishing, operating and maintaining of a protective system
18 for the detection, prevention and suppression of forest or range fires.
19 Forest protective associations shall include only those associations with
20 which the state of Idaho has contracted or become a member of pursuant to
21 chapter 1, title 38, Idaho Code.
22 (f) "Food banks or soup kitchens" shall mean any nonprofit corporation or
23 association, other than the Idaho Foodbank Warehouse, Inc., one of whose
24 regular activities is the furnishing or providing of food or food products
25 to others without charge.
26 (g) "Nonsale clothier" shall mean any nonprofit corporation or associa-
27 tion one of whose primary purposes is the furnishing or providing of
28 clothes to others without charge.
29 (h) "Clothes" shall mean garments in general, designed or intended to be
30 worn by humans and shall include footwear in addition to wearing apparel.
31 (i) "Center for independent living" shall mean a private, nonprofit, non-
32 residential organization in which at least fifty-one percent (51%) of the
33 principal governing board, management and staff are individuals with dis-
34 abilities and that:
35 (i) Is designed and operated within a local community by individu-
36 als with disabilities;
37 (ii) Provides an array of independent living services and programs;
38 and
39 (iii) Is cross-disability.
40 (j) "Political subdivision" means:
41 (i) A governmental organization which:
42 1. Embraces a certain territory,
43 2. Is organized for public advantage and not in the interest of
44 private individuals or classes,
45 3. Has been delegated functions of government, and
46 4. Has the statutory power to levy taxes; or
47 (ii) A public health district created by section 39-408, Idaho
48 Code; or
49 (iii) A soil conservation district as defined in section 22-2717,
50 Idaho Code; or
51 (iv) A drainage district created pursuant to chapter 29, title 42,
52 Idaho Code; or
53 (v) An irrigation district created pursuant to title 43, Idaho
54 Code; or
55 (vi) A state grazing board created by section 57-1204, Idaho Code;
3
1 or
2 (vii) A water measurement district created pursuant to section
3 42-705 or 42-706, Idaho Code; or
4 (viii) A ground water management district created pursuant to chapter
5 51, title 42, Idaho Code.
6 (k) "Agency of the state of Idaho" shall mean an office or organization
7 created by the constitution or statutes of this state and constituting a
8 component part of the executive, judicial or legislative branch of the
9 government of this state.
10 (l) "Volunteer fire department" means an entity exempt from federal
11 income taxation pursuant to section 501(c)(3) of the Internal Revenue Code
12 and which primarily provides fire protection, or fire prevention on a not-
13 for-profit basis to surrounding residents.
14 (m) "Licensed emergency medical service agency (EMS)" means an emergency
15 medical service licensed by the EMS bureau of the department of health and
16 welfare and which is exempt from federal income taxation pursuant to sec-
17 tion 501(c)(3) of the Internal Revenue Code and which provides emergency
18 medical services on a not-for-profit basis to surrounding residents.
19 (3) The exemption granted by subsection (1)(f) of this section does not
20 include any association or other organization whose members are political sub-
21 divisions or state agencies unless the organization is expressly created under
22 the joint powers provision of sections 67-2328 through 67-2333, Idaho Code.
23 (4) The exemptions granted by subsection (1) of this section do not
24 include the use of tangible personal property by a contractor used to improve
25 real property of an exempt entity when such use is within the definition pro-
26 vided by section 63-3615(b), Idaho Code, whether the use tax liability is
27 included in a contract total or stated separately in a contract.
28 (5) There is exempted from the taxes imposed in this chapter, the renting
29 of a place to sleep to an individual by the Idaho Ronald McDonald House.
30 SECTION 2. An emergency existing therefor, which emergency is hereby
31 declared to exist, this act shall be in full force and effect on and after its
32 passage and approval, and retroactively to January 1, 2002.
STATEMENT OF PURPOSE
RS 11707C2
The purpose of this legislation is to amend Section 63-36220,
Idaho Code, to provide a sales and use tax exemption for sales to
or purchases by volunteer fire departments or licensed emergency
medical service agencies. The legislation also defines volunteer
fire department and licensed emergency medical service agency;
and declaring an emergency.
FISCAL IMPACT
There are approximately 80 volunteer fire departments in Idaho.
It is estimated that the total impact for the tax exemption for
the 80 volunteer fire departments would be a loss of revenue of
approximately $96,000. There are 38 licensed emergency medical
service agencies in the state. It is estimated that the total
impact for the tax exemption for the 38 licensed emergency
medical service agencies would be a loss of revenue of
approximately $12,500.
Contact
Name: Representative Chuck Cuddy
Name: Representative Scott Bedke
Name: Representative Mary Lou Shepherd
Phone: 208-332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 581