2003 Legislation
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HOUSE BILL NO. 362 – Cigarette tax/used suicide preventn

HOUSE BILL NO. 362

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Daily Data Tracking History



H0362..................................................by REVENUE AND TAXATION
CIGARETTE TAX - SUICIDE PREVENTION - Amends existing law to provide that
eleven thousand dollars of the revenue collected from the additional tax
imposed upon tobacco products shall be appropriated to the Department of
Health and Welfare to be used for a one year period to fund the development of
a state suicide prevention plan.
                                                                        
03/11    House intro - 1st rdg - to printing
03/12    Rpt prt - to Rev/Tax

Bill Text


                                                                        
                                                                        
  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-seventh Legislature                 First Regular Session - 2003
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 362
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO TAXES; AMENDING SECTION 63-2552A,  IDAHO  CODE,  TO  PROVIDE  THAT
  3        ELEVEN  THOUSAND DOLLARS OF THE REVENUES COLLECTED FROM THE ADDITIONAL TAX
  4        IMPOSED UPON TOBACCO PRODUCTS SHALL BE APPROPRIATED TO THE  DEPARTMENT  OF
  5        HEALTH  AND  WELFARE TO BE USED FOR A ONE YEAR PERIOD TO FUND THE DEVELOP-
  6        MENT OF A STATE SUICIDE PREVENTION PLAN.
                                                                        
  7    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  8        SECTION 1.  That Section 63-2552A, Idaho Code, be, and the same is  hereby
  9    amended to read as follows:
                                                                        
 10        63-2552A.  ADDITIONAL  TAX  IMPOSED  --  RATE.  (1) In addition to the tax
 11    imposed in section 63-2552, Idaho Code, from and after July 1, 1994, there  is
 12    levied and there shall be collected an additional tax upon the sale, use, con-
 13    sumption,  handling,  or distribution of all tobacco products in this state at
 14    the rate of five percent (5%) of the wholesale sales  price  of  such  tobacco
 15    products. Such tax shall be imposed at the time the distributor:
 16        (a)  Brings,  or  causes  to  be brought, into this state from without the
 17        state tobacco products for sale;
 18        (b)  Makes, manufactures, or fabricates tobacco products in this state for
 19        sale in this state; or
 20        (c)  Ships or transports tobacco products to retailers in this state to be
 21        sold by those retailers.
 22        (2)  Each distributor, within twenty (20) days after July 1,  1994,  shall
 23    file  a  report  with  the commission, in such form as the commission may pre-
 24    scribe, showing the tobacco products on hand on July 1, 1994, and  the  amount
 25    of  tax  due thereon. The tax imposed in this subsection shall be due and pay-
 26    able within twenty (20) days after July 1, 1994,  and  thereafter  shall  bear
 27    interest at the rate of one percent (1%) per month.
 28        (3)  For  the  period July 1, 2003 to June 30, 2004, a sum of eleven thou-
 29    sand dollars ($11,000) of the tax collected pursuant to this section is hereby
 30    appropriated to the department of health and welfare to be used  to  fund  the
 31    development  of  a  state  suicide prevention plan. Fifty percent (50%) of the
 32    remainder of the tax collected pursuant to this section shall  be  subject  to
 33    appropriation  to  the  public school income fund to be utilized to facilitate
 34    and provide substance abuse programs in the  public  school  system  of  which
 35    amount  two  hundred fifty thousand dollars ($250,000) shall be remitted annu-
 36    ally to the Idaho state police to increase  toxicology  lab  capacity  in  the
 37    bureau  of  forensic services for drug testing of juveniles, and fifty percent
 38    (50%) shall be subject to appropriation to the department of juvenile  correc-
 39    tions  for  distribution  quarterly  to the counties to be utilized for county
 40    juvenile probation services, based upon the percentage the population  of  the
 41    county bears to the population of the state as a whole. The moneys remitted to
 42    the  Idaho state police shall be reviewed annually and any money excess to the
 43    operations needs of the laboratory for juvenile drug testing will be  returned
                                                                        
                                           2
                                                                        
  1    to  the  public  school income fund for substance abuse programs in the public
  2    school system. The laboratory may utilize this increased  toxicology  capacity
  3    for  adult drug testing to the extent that timely testing for juveniles is not
  4    adversely impacted.

Statement of Purpose / Fiscal Impact



                       STATEMENT OF PURPOSE
                            RS 13066C1
The purpose of this legislation is to appropriate a portion of
the tax levied on tobacco for one year to develop a state suicide
prevention plan.
                          FISCAL IMPACT
There is no cost to the general fund.  The $11,000 needed for
this plan will come out of the tobacco tax in fiscal year 2004
only.  There will be a one time decrease in revenue of $5,500
from the Public School Income Fund and the Department of Juvenile
Corrections.  The remainder of the money will continue to be
evenly divided between the Public School Income Fund and the
Department of Juvenile Corrections.


Contact
Name: Representative Margaret Henbest 
Phone: 332-1130
Senator Skip Brandt



STATEMENT OF PURPOSE/FISCAL NOTE                 H 362