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H0827...............................................by REVENUE AND TAXATION
ALTERNATIVE ENERGY - Adds to existing law to provide a sales tax exemption
for equipment and supplies, with an exception, to be used for an
alternative method of generation of electrical energy; to provide minimum
guidelines; and to provide definitions.
03/09 House intro - 1st rdg - to printing
03/10 Rpt prt - to Rev/Tax
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-seventh Legislature Second Regular Session - 2004
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 827
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO THE SALES AND USE TAX; AMENDING CHAPTER 36, TITLE 63, IDAHO CODE,
3 BY THE ADDITION OF A NEW SECTION 63-3622QQ, IDAHO CODE, TO PROVIDE A SALES
4 TAX EXEMPTION FOR EQUIPMENT AND SUPPLIES WITH AN EXCEPTION TO BE USED FOR
5 AN ALTERNATIVE METHOD OF GENERATION OF ELECTRICAL ENERGY, TO PROVIDE MINI-
6 MUM GUIDELINES AND TO PROVIDE DEFINITIONS; DECLARING AN EMERGENCY AND PRO-
7 VIDING A SUNSET DATE.
8 Be It Enacted by the Legislature of the State of Idaho:
9 SECTION 1. That Chapter 36, Title 63, Idaho Code, be, and the same is
10 hereby amended by the addition thereto of a NEW SECTION, to be known and des-
11 ignated as Section 63-3622QQ, Idaho Code, and to read as follows:
12 63-3622QQ. EQUIPMENT USED IN ALTERNATIVE METHOD OF GENERATION OF ELEC-
13 TRICITY. There are exempted from the taxes imposed by this chapter, all sales
14 of equipment and supplies, except hand tools as defined in section 63-3622D,
15 Idaho Code, to be used for an alternative method of generation of electrical
16 energy on a facility with a capacity of generating at least two hundred (200)
17 watts of electricity. The "alternative method of generation of electrical
18 energy" means the generation of electrical energy from biomass, waste, renew-
19 able resources including solar, wind, geothermal resources, co-generation or
20 any combination thereof. "Waste" includes landfill gas. "Landfill gas" means
21 biomass fuel of the type qualified for federal tax credits under 26 U.S.C.
22 section 29 collected from a landfill. "Landfill" is as defined in section
23 39-7403, Idaho Code.
24 SECTION 2. An emergency existing therefor, which emergency is hereby
25 declared to exist, this act shall be in full force and effect on and after its
26 passage and approval and shall be null, void and of no force and effect on and
27 after July 1, 2010.
STATEMENT OF PURPOSE
RS 14255
This legislation exempts renewable energy producing
equipment and supplies from the sales tax imposed under Title 63,
chapter 36, Idaho Code. This legislation is intended to create
parity among state sales tax policy in the Northwest and provide
Idaho renewable energy a meaningful opportunity to compete for
contracts worth hundreds of millions of dollars.
FISCAL IMPACT
If there are no power contracts there is nothing to tax and
sales tax revenue from renewable projects remains zero. County
revenue remains zero. Landowner royalty revenue remains zero.
Fiscal impact is zero.
Contact: Rich Rayhill
Ridgeline Energy
Phone: (208)841-5037
STATEMENT OF PURPOSE/FISCAL NOTE H 827