Print Friendly HOUSE BILL NO. 423 – Liquor, sales tax, general acct
HOUSE BILL NO. 423
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H0423...............................................by REVENUE AND TAXATION
LIQUOR - SALES TAX - Amends existing law to provide that the sales tax
collected on the retail sale of liquor shall be deposited directly to the
04/17 House intro - 1st rdg - to printing
04/18 Rpt prt - to Rev/Tax
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-seventh Legislature First Regular Session - 2003
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 423
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO SALES TAX ON LIQUOR; AMENDING SECTION 63-3638A, IDAHO CODE, TO
3 PROVIDE THAT THE SALES TAX COLLECTED ON THE RETAIL SALE OF LIQUOR SHALL BE
4 CREDITED DIRECTLY TO THE GENERAL ACCOUNT.
5 Be It Enacted by the Legislature of the State of Idaho:
6 SECTION 1. That Section 63-3638A, Idaho Code, be, and the same is hereby
7 amended to read as follows:
8 63-3638A. SALES TAX ON LIQUOR TO BE PAID TO LIQUOR GENERAL ACCOUNT. Not-
9 withstanding the provisions of section 63-3638, Idaho Code, the sales tax col-
10 lected on the retail sale of liquor by the superintendent of the state liquor
11 dispensary shall be credited directly to the liquor general account, and shall
12 not be or become a part of the sales tax account.
STATEMENT OF PURPOSE
The purpose of the legislation is to require that sales tax on
retail sales of liquor by the state liquor dispensary shall be
collected on the retail shelf price, after all surcharges and
mark-up by the dispensary, and to direct that the sales tax
collected be placed in the general account. The legislation does
not affect the distribution formula for the liquor account as
provided in section 23-404, Idaho Code. Funds provided by this
legislation will be in addition to the fixed sum provided to the
general account through the liquor account.
Based on Fy 2002 gross retail sales by the state liquor
dispensary and without considering increased sales by the
dispensary, this legislation would increase funds to the general
account by $3.7 million dollars at the current sales tax rate.
Name: Representative Debbie Field
STATEMENT OF PURPOSE/FISCAL NOTE H 423