2004 Legislation
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SENATE BILL NO. 1284 – Sales tax, info by county

SENATE BILL NO. 1284

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S1284aa....................................by LOCAL GOVERNMENT AND TAXATION
SALES TAX - COUNTY INFORMATION - Amends and adds to existing law to provide
that sales and use tax returns contain information about the county within
which the sales occurred and the dollar amount of the sales per county.
                                                                        
02/05    Senate intro - 1st rdg - to printing
02/06    Rpt prt - to Loc Gov
02/17    Rpt out - to 14th Ord
03/02    Rpt out amen - to engros
03/03    Rpt engros - 1st rdg - to 2nd rdg as amen
03/04    2nd rdg - to 3rd rdg as amen
03/11    To 14th Ord

Bill Text


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-seventh Legislature                 Second Regular Session - 2004
                                                                        
                                                                        
                                       IN THE SENATE
                                                                        
                                    SENATE BILL NO. 1284
                                                                        
                         BY LOCAL GOVERNMENT AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO THE SALES TAX;  PROVIDING  LEGISLATIVE  INTENT;  AMENDING  SECTION
  3        63-3623,  IDAHO  CODE,  TO  PROVIDE THAT SALES AND USE TAX RETURNS CONTAIN
  4        INFORMATION ABOUT THE COUNTY WITHIN WHICH THE SALES OCCURRED AND THE  DOL-
  5        LAR  AMOUNT OF THE SALES PER COUNTY AND TO MAKE TECHNICAL CORRECTIONS; AND
  6        AMENDING CHAPTER 36, TITLE 63, IDAHO CODE, BY THE ADDITION OF A  NEW  SEC-
  7        TION  63-3623C, IDAHO CODE, TO PROVIDE THAT THE STATE TAX COMMISSION SHALL
  8        MAKE STATISTICS AVAILABLE ABOUT THE AMOUNT OF SALES PER  COUNTY  THAT  ARE
  9        SUBJECT TO THE SALES AND USE TAX.
                                                                        
 10    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
 11        SECTION  1.  LEGISLATIVE  INTENT.  Currently,  companies doing business in
 12    more than one county within Idaho report sales tax figures to  the  State  Tax
 13    Commission directly, without regard to the county in which the sales have been
 14    generated.  Good  business  decisions  cannot be made when precise data is not
 15    available and current sales tax  statistics  do  not  provide  information  to
 16    potential  new businesses considering relocating to Idaho. Because of the lack
 17    of county by county statistics, an accurate portrayal of business activity  is
 18    not presented and rural economic development efforts can be thwarted.
                                                                        
 19        SECTION  2.  That  Section 63-3623, Idaho Code, be, and the same is hereby
 20    amended to read as follows:
                                                                        
 21        63-3623.  RETURNS AND PAYMENTS. (a) The taxes imposed by this act  chapter
 22    are due and payable to the state tax commission monthly on or before the twen-
 23    tieth day of the succeeding month.
 24        (b)  All moneys collected or received by the state tax commission from the
 25    taxes,  penalties,  interest  and  fees  imposed  by this act chapter shall be
 26    deposited with the state treasurer to be credited by  him  to  the  sales  tax
 27    account created by this act chapter.
 28        (c)  On  or  before the twentieth day of the month a return shall be filed
 29    with the state tax commission in such form as the  state  tax  commission  may
 30    prescribe.
 31        (d)  For  the  purposes of the sales tax, a return shall be filed by every
 32    seller. For the purposes of the use tax, a return  shall  be  filed  by  every
 33    retailer engaged in business in this state and by every person purchasing tan-
 34    gible  personal  property,  the storage, use, or other consumption of which is
 35    subject to the use tax, who has not  paid  the  use  tax  due  to  a  retailer
 36    required to collect the tax. Returns shall be signed by the person required to
 37    file the return or by his duly authorized agent.
 38        (e)  For  the  purposes  of the sales tax, the return shall show the total
 39    sales at retail subject to tax under this act  chapter  during  the  reporting
 40    period,  the  county  within which the sales occurred and the dollar amount of
 41    sales per county. For the purposes of the use tax, in case of a  return  filed
 42    by  a  retailer,  the  return shall show the total sales price of the property
                                                                        
                                       2
                                                                        
  1    sold by him, the storage, use, or consumption of which property became subject
  2    to the use tax during the reporting period; in the case of a return filed by a
  3    purchaser, the return shall show the total sales price of  the  property  pur-
  4    chased by him, the storage, use, or consumption of which became subject to the
  5    use tax during the reporting period.
  6        (f)  The  return shall show the amount of the taxes for the period covered
  7    by the return and such other information as the  state  tax  commission  deems
  8    necessary for the proper administration of this act chapter.
  9        (g)  The  person  required  to  file  the return shall mail or deliver the
 10    return together with a remittance of any tax due to the state  tax  commission
 11    for the reporting period.
 12        (h)  The state tax commission, if it deems it necessary in order to insure
 13    payment  to  or  facilitate  the collection by the state of taxes, may require
 14    returns for periods other than monthly periods.
 15        (i)  For the purposes of the sales tax,  gross  amounts  from  rentals  or
 16    leases  of  tangible  personal property which may be subject to tax under this
 17    act chapter shall be reported and the tax paid in accordance with  such  rules
 18    as the state tax commission may prescribe.
 19        (j)  The state tax commission for good cause may extend, for not to exceed
 20    one (1) month, the time for making any return or paying any amount required to
 21    be paid under this act chapter.
 22        (k)  Any  person  to  whom  an  extension  is granted and who pays the tax
 23    within the period for which the extension is granted shall pay, in addition to
 24    the tax, interest at the rate provided in section 63-3045,  Idaho  Code,  from
 25    the  date on which the tax would have been due without the extension until the
 26    day of payment.
 27        (l)  Upon the transfer of ownership of a motor vehicle subject to sales or
 28    use tax, a certificate of title will be issued to the new owner only upon pre-
 29    sentation of evidence of payment of sales or use tax on the transaction.
 30        (m)  The owner of a motor vehicle or trailer required to be registered  by
 31    the laws of this state shall, upon demand, furnish to the officer issuing such
 32    registration,  satisfactory  evidence  that any sales or use tax to which such
 33    motor vehicle or trailer is subject has been paid to  this  state  before  any
 34    such registration shall be issued.
 35        (n)  Retail  sales of tangible personal property through a vending machine
 36    which are taxable upon the purchase price paid by the owner or operator of the
 37    vending machine pursuant to subsection (e) of  section  63-3613,  Idaho  Code,
 38    shall  be  reported  upon the sales tax return of the owner or operator of the
 39    vending machine in the manner by which the tax commission  may  by  rule  pre-
 40    scribe.
                                                                        
 41        SECTION  3.  That  Chapter  36,  Title 63, Idaho Code, be, and the same is
 42    hereby amended by the addition thereto of a NEW SECTION, to be known and  des-
 43    ignated as Section 63-3623C, Idaho Code, and to read as follows:
                                                                        
 44        63-3623C.  REPORTING OF SALES TAX STATISTICS BY COUNTY. On and after Janu-
 45    ary  1,  2003,  the  state  tax  commission  shall provide monthly reports and
 46    reports for the preceding twelve (12) months when it has the necessary  infor-
 47    mation of the total sales at retail subject to tax under the sales and use tax
 48    during  the  reporting  period, the county within which the sales occurred and
 49    the dollar amount of sales per county. The commission shall make this informa-
 50    tion available by paper copy to any person who requests it and shall  make  it
 51    available  electronically  on  the  commission's  website or through a similar
 52    domain.

Amendment


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-seventh Legislature                 Second Regular Session - 2004
                                                                        
                                                                        
                                                     Moved by    Compton (Duncan)    
                                                                        
                                                     Seconded by Werk                
                                                                        
                                                                        
                                       IN THE SENATE
                             SENATE AMENDMENT TO S.B. NO. 1284
                                                                        
  1                                AMENDMENT TO SECTION 3
  2        On page 2 of the printed bill, in  line  45,  delete  "2003"  and  insert:
  3    "2006".

Engrossed Bill (Original Bill with Amendment(s) Incorporated)


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-seventh Legislature                 Second Regular Session - 2004
                                                                        
                                                                        
                                       IN THE SENATE
                                                                        
                              SENATE BILL NO. 1284, As Amended
                                                                        
                         BY LOCAL GOVERNMENT AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO THE SALES TAX;  PROVIDING  LEGISLATIVE  INTENT;  AMENDING  SECTION
  3        63-3623,  IDAHO  CODE,  TO  PROVIDE THAT SALES AND USE TAX RETURNS CONTAIN
  4        INFORMATION ABOUT THE COUNTY WITHIN WHICH THE SALES OCCURRED AND THE  DOL-
  5        LAR  AMOUNT OF THE SALES PER COUNTY AND TO MAKE TECHNICAL CORRECTIONS; AND
  6        AMENDING CHAPTER 36, TITLE 63, IDAHO CODE, BY THE ADDITION OF A  NEW  SEC-
  7        TION  63-3623C, IDAHO CODE, TO PROVIDE THAT THE STATE TAX COMMISSION SHALL
  8        MAKE STATISTICS AVAILABLE ABOUT THE AMOUNT OF SALES PER  COUNTY  THAT  ARE
  9        SUBJECT TO THE SALES AND USE TAX.
                                                                        
 10    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
 11        SECTION  1.  LEGISLATIVE  INTENT.  Currently,  companies doing business in
 12    more than one county within Idaho report sales tax figures to  the  State  Tax
 13    Commission directly, without regard to the county in which the sales have been
 14    generated.  Good  business  decisions  cannot be made when precise data is not
 15    available and current sales tax  statistics  do  not  provide  information  to
 16    potential  new businesses considering relocating to Idaho. Because of the lack
 17    of county by county statistics, an accurate portrayal of business activity  is
 18    not presented and rural economic development efforts can be thwarted.
                                                                        
 19        SECTION  2.  That  Section 63-3623, Idaho Code, be, and the same is hereby
 20    amended to read as follows:
                                                                        
 21        63-3623.  RETURNS AND PAYMENTS. (a) The taxes imposed by this act  chapter
 22    are due and payable to the state tax commission monthly on or before the twen-
 23    tieth day of the succeeding month.
 24        (b)  All moneys collected or received by the state tax commission from the
 25    taxes,  penalties,  interest  and  fees  imposed  by this act chapter shall be
 26    deposited with the state treasurer to be credited by  him  to  the  sales  tax
 27    account created by this act chapter.
 28        (c)  On  or  before the twentieth day of the month a return shall be filed
 29    with the state tax commission in such form as the  state  tax  commission  may
 30    prescribe.
 31        (d)  For  the  purposes of the sales tax, a return shall be filed by every
 32    seller. For the purposes of the use tax, a return  shall  be  filed  by  every
 33    retailer engaged in business in this state and by every person purchasing tan-
 34    gible  personal  property,  the storage, use, or other consumption of which is
 35    subject to the use tax, who has not  paid  the  use  tax  due  to  a  retailer
 36    required to collect the tax. Returns shall be signed by the person required to
 37    file the return or by his duly authorized agent.
 38        (e)  For  the  purposes  of the sales tax, the return shall show the total
 39    sales at retail subject to tax under this act  chapter  during  the  reporting
 40    period,  the  county  within which the sales occurred and the dollar amount of
 41    sales per county. For the purposes of the use tax, in case of a  return  filed
 42    by  a  retailer,  the  return shall show the total sales price of the property
                                                                        
                                       2
                                                                        
  1    sold by him, the storage, use, or consumption of which property became subject
  2    to the use tax during the reporting period; in the case of a return filed by a
  3    purchaser, the return shall show the total sales price of  the  property  pur-
  4    chased by him, the storage, use, or consumption of which became subject to the
  5    use tax during the reporting period.
  6        (f)  The  return shall show the amount of the taxes for the period covered
  7    by the return and such other information as the  state  tax  commission  deems
  8    necessary for the proper administration of this act chapter.
  9        (g)  The  person  required  to  file  the return shall mail or deliver the
 10    return together with a remittance of any tax due to the state  tax  commission
 11    for the reporting period.
 12        (h)  The state tax commission, if it deems it necessary in order to insure
 13    payment  to  or  facilitate  the collection by the state of taxes, may require
 14    returns for periods other than monthly periods.
 15        (i)  For the purposes of the sales tax,  gross  amounts  from  rentals  or
 16    leases  of  tangible  personal property which may be subject to tax under this
 17    act chapter shall be reported and the tax paid in accordance with  such  rules
 18    as the state tax commission may prescribe.
 19        (j)  The state tax commission for good cause may extend, for not to exceed
 20    one (1) month, the time for making any return or paying any amount required to
 21    be paid under this act chapter.
 22        (k)  Any  person  to  whom  an  extension  is granted and who pays the tax
 23    within the period for which the extension is granted shall pay, in addition to
 24    the tax, interest at the rate provided in section 63-3045,  Idaho  Code,  from
 25    the  date on which the tax would have been due without the extension until the
 26    day of payment.
 27        (l)  Upon the transfer of ownership of a motor vehicle subject to sales or
 28    use tax, a certificate of title will be issued to the new owner only upon pre-
 29    sentation of evidence of payment of sales or use tax on the transaction.
 30        (m)  The owner of a motor vehicle or trailer required to be registered  by
 31    the laws of this state shall, upon demand, furnish to the officer issuing such
 32    registration,  satisfactory  evidence  that any sales or use tax to which such
 33    motor vehicle or trailer is subject has been paid to  this  state  before  any
 34    such registration shall be issued.
 35        (n)  Retail  sales of tangible personal property through a vending machine
 36    which are taxable upon the purchase price paid by the owner or operator of the
 37    vending machine pursuant to subsection (e) of  section  63-3613,  Idaho  Code,
 38    shall  be  reported  upon the sales tax return of the owner or operator of the
 39    vending machine in the manner by which the tax commission  may  by  rule  pre-
 40    scribe.
                                                                        
 41        SECTION  3.  That  Chapter  36,  Title 63, Idaho Code, be, and the same is
 42    hereby amended by the addition thereto of a NEW SECTION, to be known and  des-
 43    ignated as Section 63-3623C, Idaho Code, and to read as follows:
                                                                        
 44        63-3623C.  REPORTING OF SALES TAX STATISTICS BY COUNTY. On and after Janu-
 45    ary  1,  2006,  the  state  tax  commission  shall provide monthly reports and
 46    reports for the preceding twelve (12) months when it has the necessary  infor-
 47    mation of the total sales at retail subject to tax under the sales and use tax
 48    during  the  reporting  period, the county within which the sales occurred and
 49    the dollar amount of sales per county. The commission shall make this informa-
 50    tion available by paper copy to any person who requests it and shall  make  it
 51    available  electronically  on  the  commission's  website or through a similar
 52    domain.

Statement of Purpose / Fiscal Impact



                       STATEMENT OF PURPOSE
                             RS 13916
    The purpose of this legislation is to provide counties
information about sales tax being collected in their counties
thereby enabling the measurement of economic growth. 
                          FISCAL IMPACT

Fiscal impact is expected to be minimal - tax commission cannot
measure impact at this time.





Contact
Name: Sen Compton
Phone: 332-1344

STATEMENT OF PURPOSE/FISCAL NOTE                     S 1284