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H0074..................................................by REVENUE AND TAXATION
SALES TAX - Amends existing law to clarify that a responsible person can be
liable for sales and use taxes of any taxpayer whose compliance is that
person's duty.
01/15 House intro - 1st rdg - to printing
01/16 Rpt prt - to Rev/Tax
01/20 Rpt out - rec d/p - to 2nd rdg
01/21 2nd rdg - to 3rd rdg
01/22 3rd rdg - PASSED - 55-12-3
AYES -- Andersen, Barraclough, Bauer, Bell, Bieter, Black, Block, Boe,
Bolz, Bradford, Campbell, Cannon, Clark, Collins, Crow, Cuddy, Denney,
Douglas, Eberle, Edmunson, Ellsworth, Eskridge, Field(18), Field(23),
Gagner, Garrett, Henbest, Jaquet, Jones, Kellogg, Lake, Langford,
Langhorst, Martinez, McGeachin, Miller, Mitchell, Nacarrato, Nielsen,
Raybould, Ridinger, Ring, Ringo, Robison, Rydalch, Sayler, Shepherd,
Shirley, Skippen, Smith(30), Smith(24), Smylie, Snodgrass, Stevenson,
Wills
NAYS -- Barrett, Bedke, Harwood, Kulczyk, McKague, Moyle, Roberts, Sali,
Tilman, Trail, Wood, Mr. Speaker
Absent and excused -- Deal, Meyer, Schaefer
Floor Sponsor - Ridinger
Title apvd - to Senate
01/23 Senate intro - 1st rdg - to Loc Gov
01/28 Rpt out - rec d/p - to 2nd rdg
01/29 2nd rdg - to 3rd rdg
01/30 3rd rdg - PASSED - 25-8-2
AYES -- Andreason, Bunderson, Cameron, Compton, Darrington, Davis,
Gannon, Geddes, Goedde, Hill, Ingram, Kennedy, Keough, Little, Lodge,
Malepeai, Marley, McKenzie, McWilliams, Noh, Richardson, Sorensen,
Stegner, Werk, Williams
NAYS -- Bailey, Burkett, Calabretta, Noble, Pearce, Schroeder, Stennett,
Sweet
Absent and excused -- Brandt, Burtenshaw
Floor Sponsor - Hill
Title apvd - to House
01/30 To enrol
01/31 Rpt enrol - Sp signed
02/03 Pres signed
02/04 To Governor
02/10 Governor signed
Session Law Chapter 7
Effective: 07/01/03
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-seventh Legislature First Regular Session - 2003
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 74
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO THE SALES AND USE TAXES; AMENDING SECTION 63-3627, IDAHO CODE, TO
3 CLARIFY THAT A RESPONSIBLE PERSON CAN BE LIABLE FOR TAXES OF ANY TAXPAYER
4 WHOSE TAX COMPLIANCE IS THAT PERSON'S DUTY AND TO MAKE TECHNICAL CORREC-
5 TIONS.
6 Be It Enacted by the Legislature of the State of Idaho:
7 SECTION 1. That Section 63-3627, Idaho Code, be, and the same is hereby
8 amended to read as follows:
9 63-3627. RESPONSIBILITY FOR TAXES. -- CORPORATIONS, PARTNERSHIPS AND LIM-
10 ITED LIABILITY COMPANIES. (a) Every person with the duty to account for and
11 pay over any tax which is imposed upon or required to be collected by any cor-
12 poration, partnership or limited liability company taxpayer under this chapter
13 on behalf of such corporation, partnership or limited liability taxpayer as an
14 officer, member or employee of such corporation, partnership or limited lia-
15 bility company taxpayer, shall be personally liable for payment of such tax,
16 plus penalties and interest, if he fails to carry out his duty.
17 (b) Any such individual required to collect, truthfully account for, and
18 pay over any tax imposed by this chapter who wilfully willfully fails to col-
19 lect such tax, or truthfully account for and pay over such tax, or wilfully
20 willfully attempts in any manner to evade or defeat any such tax or the pay-
21 ment thereof, shall, in addition to other penalties provided by law, be liable
22 to a penalty equal to the total amount of the tax evaded, or not collected, or
23 not accounted for and paid over. No penalty shall be imposed under section
24 63-3046(b), Idaho Code, for any offense to which this subsection (b) is appli-
25 cable.
STATEMENT OF PURPOSE
RS 12388
This bill amends the section of the Idaho Sales and Use Tax Act
relating to the responsible-person liability for unpaid sales and
use taxes to provide that a responsible person can be liable for
taxes of any taxpayer whose tax compliance is that person's duty.
FISCAL IMPACT
Additional $250,000 of revenue from sales and use taxes.
CONTACT
Name: Dan John/Ted Spangler
Agency: State Tax Commission
Phone: 334-7530
Statement of Purpose/Fiscal Impact H7