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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
|||| 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
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