2002 Legislation
Print Friendly

HOUSE BILL NO. 437 – Wine excise tax, distribution

HOUSE BILL NO. 437

View Daily Data Tracking History

View Bill Text

View Statement of Purpose / Fiscal Impact



Text to be added within a bill has been marked with Bold and
Underline. Text to be removed has been marked with
Strikethrough and Italic. How these codes are actually displayed will
vary based on the browser software you are using.

This sentence is marked with bold and underline to show added text.

This sentence is marked with strikethrough and italic, indicating
text to be removed.

Daily Data Tracking History



H0437......................................................by STATE AFFAIRS
WINE EXCISE TAX - Amends existing law to increase the distribution of wine
excise tax revenues allowed to the Idaho Grape Growers and Wine Producers
Commission from five percent to seven percent.
                                                                        
01/16    House intro - 1st rdg - to printing
01/17    Rpt prt - to Rev/Tax
02/05    Rpt out - rec d/p - to 2nd rdg
02/06    2nd rdg - to 3rd rdg
02/08    3rd rdg - FAILED - 22-44-4
      AYES -- Barrett, Black, Bolz, Campbell, Collins, Crow, Cuddy, Deal,
      Field(20), Gould, Kellogg, Martinez, McKague, Meyer, Montgomery,
      Mortensen, Pomeroy, Ridinger, Schaefer, Trail, Wood, Young
      NAYS -- Aikele, Barraclough, Bedke, Bell, Bieter, Block, Boe,
      Bradford, Bruneel, Callister, Clark, Denney, Ellis, Ellsworth,
      Eskridge, Field(13), Gagner, Hadley, Hammond, Harwood, Henbest,
      Higgins, Hornbeck, Kendell, Kunz, Lake, Langford, Loertscher, Mader,
      Moyle, Pearce, Pischner, Raybould, Roberts, Robison, Sali, Sellman,
      Shepherd, Smith(33), Smylie, Stevenson, Tilman, Wheeler, Mr. Speaker
      Absent and excused -- Jaquet, Jones, Smith(23), Stone
    Floor Sponsor - Schaefer
    To Chief Clerk

Bill Text


                                                                        
                                                                        
  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-sixth Legislature                  Second Regular Session - 2002
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 437
                                                                        
                                 BY STATE AFFAIRS COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO THE EXCISE TAX ON WINES; AMENDING SECTION 23-1319, IDAHO CODE,  TO
  3        INCREASE  THE  DISTRIBUTION OF REVENUES ALLOWED TO THE IDAHO GRAPE GROWERS
  4        AND WINE PRODUCERS COMMISSION ACCOUNT FROM FIVE PERCENT TO SEVEN PERCENT.
                                                                        
  5    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  6        SECTION 1.  That Section 23-1319, Idaho Code, be, and the same  is  hereby
  7    amended to read as follows:
                                                                        
  8        23-1319.  EXCISE  TAX  --  SALES  INCLUDED  --  REFUND FOR EXPORT SALES --
  9    REFUND FOR BREAKAGE OR SPOILAGE -- DISTRIBUTION OF  REVENUE.  Upon  all  wines
 10    sold  by  a distributor or winery to a retailer or consumer for use within the
 11    state of Idaho pursuant to this act there is hereby imposed an excise  tax  of
 12    forty-five  cents  (45)  per gallon. Sales of wine by a distributor or winery
 13    for the purpose of and resulting in export of wine from this state for  resale
 14    outside  this  state  shall  be  exempt from the taxes on wine imposed by this
 15    chapter.
 16        (a)  Every sale of wine by a distributor to a retailer shall constitute  a
 17    sale of wine for resale or consumption in this state, whether the sale is made
 18    within or without this state, and the distributor shall be liable for the pay-
 19    ment  of taxes. In every transfer of wine by a licensed winery to its licensed
 20    retail outlet, the winery shall be liable for payment of taxes.
 21        (b)  When wine has been destroyed by breakage or has spoiled or  otherwise
 22    become  unfit  for beverage purposes prior to payment of taxes on it, the dis-
 23    tributor, upon satisfactory proof of destruction or spoilage, shall  be  enti-
 24    tled  to  deduct from existing inventories, subject to tax, the amount of wine
 25    so destroyed or spoiled.
 26        (c)  If the tax commission determines that any amount due under this chap-
 27    ter has been paid more than once or has been  erroneously  or  illegally  col-
 28    lected  or  computed,  the commission shall set forth that fact in its records
 29    and the excess amount paid or collected may be credited on any amount then due
 30    and payable to the commission from that person and any balance refunded to the
 31    person by whom it was paid or to his successors, administrators or  executors.
 32    The  commission is authorized and the state board of tax appeals is authorized
 33    to order the commission in proper cases  to  credit  or  refund  such  amounts
 34    whether  or  not  the  payments  have  been made under protest and certify the
 35    refund to the state board of examiners.
 36        (d)  No credit or refund shall be allowed or made after  three  (3)  years
 37    from  the  time  the  payment  was  made, unless before the expiration of that
 38    period a claim is filed by the taxpayer. The three (3) year period allowed  by
 39    this  subsection  for making refunds or credit claims shall not apply in cases
 40    where the tax commission asserts a deficiency of tax imposed by law, and  tax-
 41    payers desiring to appeal or otherwise seek a refund of amounts paid in obedi-
 42    ence to deficiencies must do so within the time limits elsewhere prescribed by
 43    law.
                                                                        
                                           2
                                                                        
  1        (e)  All revenue received pursuant to this chapter shall be distributed as
  2    follows:
  3        (1)  An  amount  of money shall be distributed to the state refund account
  4        sufficient to pay current refund claims as authorized in subsection (c) of
  5        this section and those moneys are continuously appropriated.
  6        (2)  The balance remaining after distributing the amount in paragraph  (1)
  7        of this subsection shall be distributed as follows:
  8             (i)   Twelve  percent  (12%)  shall  be distributed to the alcoholism
  9             treatment account;
 10             (ii)  Five Seven percent (57%) shall  be  distributed  to  the  Idaho
 11             grape growers and wine producers commission account; and
 12             (iii)  The remainder shall be distributed to the general account.
 13        (f)  Any  person who is not a distributor or winery but who makes, whether
 14    as principal, agent or broker, any sales of wine  not  otherwise  taxed  under
 15    this  section  and  not  exempt  from such tax, shall be liable for payment of
 16    taxes imposed by this section. This subsection shall not impose  tax  on  wine
 17    sold pursuant to section 23-1336, Idaho Code.

Statement of Purpose / Fiscal Impact


                       STATEMENT OF PURPOSE

                             RS 11613

Increases the current allocation from 5% to 7% to support a
research grant from USDA ($500,000) to the Idaho Grape Growers
and Wine Producers Commission.  The increase is necessary to 
provide items to the research not provided in the grant.  The 
research is conducted as a partnership with USDA, University of
Idaho, and the Commission.

                          FISCAL IMPACT

Cost to the General Fund would be $22,000-$24,000.

CONTACT
Name:  Bob Corbell
       Executive Director Idaho Grape Growers and Wine
       Producers Commission
Phone:  208 467-4999
        208 870-5817
        208 442-4423



Statement of Purpose/Fiscal Impact                 H 437