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H0015...............................................by REVENUE AND TAXATION
SALES TAX - Amends existing law to exclude Multistate Tax Compact sales tax
revenue from the state sales tax distribution requirement.
01/19 House intro - 1st rdg - to printing
01/20 Rpt prt - to Rev/Tax
01/26 Rpt out - rec d/p - to 2nd rdg
01/27 2nd rdg - to 3rd rdg
01/31 3rd rdg - PASSED - 65-0-5
AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer,
Bedke, Bell, Bilbao, Black, Block, Boe, Bolz, Bradford, Cannon,
Chadderdon, Clark, Collins, Crow, Deal, Denney, Ellsworth, Field(18),
Field(23), Garrett, Hart, Harwood, Henbest, Henderson, Jaquet, Kemp,
Lake, LeFavour, Loertscher, Martinez, Mathews, McGeachin, McKague,
Miller, Mitchell, Moyle, Nielsen, Nonini, Pasley-Stuart, Pence,
Raybould, Ring, Ringo, Roberts, Rusche, Rydalch, Sayler, Schaefer,
Shepherd(2), Shepherd(8), Shirley, Skippen, Smith(30), Smith(24),
Snodgrass, Stevenson, Trail, Wills, Wood, Mr. Speaker
NAYS -- None
Absent and excused -- Edmunson, Eskridge, Jones, Sali, Smylie
Floor Sponsor - Smith(24)
Title apvd - to Senate
02/01 Senate intro - 1st rdg - to Loc Gov
02/04 Rpt out - rec d/p - to 2nd rdg
02/07 2nd rdg - to 3rd rdg
02/08 3rd rdg - PASSED - 35-0-0
AYES -- Andreason, Brandt, Broadsword, Bunderson, Burkett,
Burtenshaw, Cameron, Coiner, Compton, Corder, Darrington, Davis,
Gannon, Geddes, Goedde, Hill, Jorgenson, Kelly, Keough, Langhorst,
Little, Lodge, Malepeai, Marley, McGee, McKenzie, Noble, Pearce,
Richardson, Schroeder, Stegner, Stennett, Sweet, Werk, Williams
NAYS -- None
Absent and excused -- None
Floor Sponsor - Langhorst
Title apvd - to House
02/09 To enrol
02/10 Rpt enrol - Sp signed
02/11 Pres signed
02/14 To Governor
02/18 Governor signed
Session Law Chapter 18
Effective: 07/01/05 Section 1;
08/01/05 Section 2
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature First Regular Session - 2005
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 15
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO THE DISTRIBUTION OF SALES TAX REVENUES; AMENDING SECTION 63-3638,
3 IDAHO CODE, AS AMENDED BY SECTION 2, CHAPTER 104, LAWS OF 2004, TO EXCLUDE
4 DISTRIBUTION OF REVENUES DISTRIBUTED UNDER SECTION 63-3709, IDAHO CODE;
5 AMENDING SECTION 63-3638, IDAHO CODE, AS AMENDED BY SECTION 3, CHAPTER
6 104, LAWS OF 2004, TO EXCLUDE DISTRIBUTION OF REVENUES DISTRIBUTED UNDER
7 SECTION 63-3709, IDAHO CODE; AND PROVIDING EFFECTIVE DATES.
8 Be It Enacted by the Legislature of the State of Idaho:
9 SECTION 1. That Section 63-3638, Idaho Code, as amended by Section 2,
10 Chapter 104, Laws of 2004, be, and the same is hereby amended to read as fol-
11 lows:
12 63-3638. SALES TAX -- DISTRIBUTION. All moneys collected under this
13 chapter, except as may otherwise be required in sections 63-3203 and 63-3709,
14 Idaho Code, shall be distributed by the tax commission as follows:
15 (1) An amount of money shall be distributed to the state refund account
16 sufficient to pay current refund claims. All refunds authorized under this
17 chapter by the commission shall be paid through the state refund account, and
18 those moneys are continuously appropriated.
19 (2) Five million dollars ($5,000,000) per year is continuously appropri-
20 ated and shall be distributed to the permanent building fund, provided by sec-
21 tion 57-1108, Idaho Code.
22 (3) Four million eight hundred thousand dollars ($4,800,000) per year is
23 continuously appropriated and shall be distributed to the water pollution con-
24 trol account established by section 39-3605, Idaho Code.
25 (4) An amount equal to the sum required to be certified by the chairman
26 of the Idaho housing and finance association to the state tax commission pur-
27 suant to section 67-6211, Idaho Code, in each year is continuously appropri-
28 ated and shall be paid to any capital reserve fund, established by the Idaho
29 housing and finance association pursuant to section 67-6211, Idaho Code. Such
30 amounts, if any, as may be appropriated hereunder to the capital reserve fund
31 of the Idaho housing and finance association shall be repaid for distribution
32 under the provisions of this section, subject to the provisions of section
33 67-6215, Idaho Code, by the Idaho housing and finance association, as soon as
34 possible, from any moneys available therefor and in excess of the amounts
35 which the association determines will keep it self-supporting.
36 (5) An amount equal to the sum required by the provisions of section
37 63-709, Idaho Code, is continuously appropriated and shall be paid as provided
38 by section 63-709, Idaho Code.
39 (6) An amount required by the provisions of chapter 53, title 33, Idaho
40 Code.
41 (7) An amount required by the provisions of chapter 87, title 67, Idaho
42 Code.
43 (8) One dollar ($1.00) on each application for certificate of title or
2
1 initial application for registration of a motor vehicle, snowmobile, all-
2 terrain vehicle or other vehicle processed by the county assessor or the Idaho
3 transportation department excepting those applications in which any sales or
4 use taxes due have been previously collected by a retailer, shall be a fee for
5 the services of the assessor of the county or the Idaho transportation depart-
6 ment in collecting such taxes, and shall be paid into the current expense fund
7 of the county or state highway account established in section 40-702, Idaho
8 Code.
9 (9) Eleven and five-tenths percent (11.5%) is continuously appropriated
10 and shall be distributed to the revenue sharing account which is created in
11 the state treasury, and the moneys in the revenue sharing account will be
12 paid in installments each calendar quarter by the tax commission as follows:
13 (a) Twenty-eight and two-tenths percent (28.2%) shall be paid to the var-
14 ious cities as follows:
15 (i) Fifty percent (50%) of such amount shall be paid to the various
16 cities, and each city shall be entitled to an amount in the propor-
17 tion that the population of that city bears to the population of all
18 cities within the state; and
19 (ii) Fifty percent (50%) of such amount shall be paid to the various
20 cities, and each city shall be entitled to an amount in the propor-
21 tion that the preceding year's market value for assessment purposes
22 for that city bears to the preceding year's market value for assess-
23 ment purposes for all cities within the state.
24 (b) Twenty-eight and two-tenths percent (28.2%) shall be paid to the var-
25 ious counties as follows:
26 (i) One million three hundred twenty thousand dollars ($1,320,000)
27 annually shall be distributed one forty-fourth (1/44) to each of the
28 various counties; and
29 (ii) The balance of such amount shall be paid to the various coun-
30 ties, and each county shall be entitled to an amount in the propor-
31 tion that the population of that county bears to the population of
32 the state;
33 (c) Thirty-five and nine-tenths percent (35.9%) of the amount appropri-
34 ated in this subsection (9) shall be paid to the several counties for dis-
35 tribution to the cities and counties as follows:
36 (i) Each city and county which received a payment under the provi-
37 sions of section 63-3638(e), Idaho Code, during the fourth quarter of
38 calendar year 1999, shall be entitled to a like amount during suc-
39 ceeding calendar quarters.
40 (ii) If the dollar amount of money available under this subsection
41 (9)(c) in any quarter does not equal the amount paid in the fourth
42 quarter of calendar year 1999, each city's and county's payment shall
43 be reduced proportionately.
44 (iii) If the dollar amount of money available under this subsection
45 (9)(c) in any quarter exceeds the amount paid in the fourth quarter
46 of calendar year 1999, each city and county shall be entitled to a
47 proportionately increased payment, but such increase shall not exceed
48 one hundred five percent (105%) of the total payment made in the
49 fourth quarter of calendar year 1999.
50 (iv) If the dollar amount of money available under this subsection
51 (9)(c) in any quarter exceeds one hundred five percent (105%) of the
52 total payment made in the fourth quarter of calendar year 1999, any
53 amount over and above such one hundred five percent (105%) shall be
54 paid fifty percent (50%) to the various cities in the proportion that
55 the population of the city bears to the population of all cities
3
1 within the state, and fifty percent (50%) to the various counties in
2 the proportion that the population of a county bears to the popula-
3 tion of the state; and
4 (d) Seven and seven-tenths percent (7.7%) of the amount appropriated in
5 this subsection (9) shall be paid to the several counties for distribution
6 to special purpose taxing districts as follows:
7 (i) Each such district which received a payment under the provi-
8 sions of section 63-3638(e), Idaho Code, during the fourth quarter of
9 calendar year 1999, shall be entitled to a like amount during suc-
10 ceeding calendar quarters.
11 (ii) If the dollar amount of money available under this subsection
12 (9)(d) in any quarter does not equal the amount paid in the fourth
13 quarter of calendar year 1999, each special purpose taxing district's
14 payment shall be reduced proportionately.
15 (iii) If the dollar amount of money available under this subsection
16 (9)(d) in any quarter exceeds the amount distributed under paragraph
17 (i) of this subsection (9)(d), each special purpose taxing district
18 shall be entitled to a share of the excess based on the proportion
19 each such district's current property tax budget bears to the sum of
20 the current property tax budgets of all such districts in the state.
21 The state tax commission shall calculate district current property
22 tax budgets to include any unrecovered foregone amounts as determined
23 under section 63-802(1)(e), Idaho Code. When a special purpose taxing
24 district is situated in more than one (1) county, the tax commission
25 shall determine the portion attributable to the special purpose tax-
26 ing district from each county in which it is situated.
27 (iv) If special purpose taxing districts are consolidated, the
28 resulting district is entitled to a base amount equal to the sum of
29 the base amounts which were received in the last calendar quarter by
30 each district prior to the consolidation.
31 (v) If a special purpose taxing district is dissolved or
32 disincorporated, the state tax commission shall continuously distrib-
33 ute to the board of county commissioners an amount equal to the last
34 quarter's distribution prior to dissolution or disincorporation. The
35 board of county commissioners shall determine any redistribution of
36 moneys so received.
37 (vi) Taxing districts formed after January 1, 2001, are not entitled
38 to a payment under the provisions of this subsection (9)(d).
39 (vii) For purposes of this subsection (9)(d), a special purpose tax-
40 ing district is any taxing district which is not a city, a county or
41 a school district.
42 (10) Amounts calculated in accordance with section 2, chapter 356, Laws of
43 2001, for annual distribution to counties and other taxing districts beginning
44 in October 2001 for replacement of property tax on farm machinery and equip-
45 ment exempted pursuant to section 63-602EE, Idaho Code. For nonschool dis-
46 tricts, the state tax commission shall distribute one-fourth (1/4) of this
47 amount certified quarterly to each county. For school districts, the state tax
48 commission shall distribute one-fourth (1/4) of the amount certified quarterly
49 to each school district. For nonschool districts, the county auditor shall
50 distribute to each district within thirty (30) calendar days from receipt of
51 moneys from the tax commission. Moneys received by each taxing district for
52 replacement shall be utilized in the same manner and in the same proportions
53 as revenues from property taxation. The moneys remitted to the county trea-
54 surer for replacement of property exempt from taxation pursuant to section
55 63-602EE, Idaho Code, may be considered by the counties and other taxing dis-
4
1 tricts and budgeted at the same time, in the same manner and in the same year
2 as revenues from taxation on personal property which these moneys replace. If
3 taxing districts are consolidated, the resulting district is entitled to an
4 amount equal to the sum of the amounts which were received in the last calen-
5 dar quarter by each district pursuant to this subsection prior to the consoli-
6 dation. If a taxing district is dissolved or disincorporated, the state tax
7 commission shall continuously distribute to the board of county commissioners
8 an amount equal to the last quarter's distribution prior to dissolution or
9 disincorporation. The board of county commissioners shall determine any redis-
10 tribution of moneys so received. If a taxing district annexes territory, the
11 distribution of moneys received pursuant to this subsection shall be unaf-
12 fected. Taxing districts formed after January 1, 2001, are not entitled to a
13 payment under the provisions of this subsection. School districts shall
14 receive an amount determined by multiplying the sum of the year 2000 school
15 district levy plus .001 times the market value on December 31, 2000, in the
16 district of the property exempt from taxation pursuant to section 63-602EE,
17 Idaho Code. For school districts, beginning January 1, 2002, only the portion
18 of property tax replacement received to replace property exempt from taxation
19 pursuant to section 63-602EE, Idaho Code, based on the tax year 2000 tax
20 charges for maintenance and operation as limited by sections 33-802 2. and
21 33-1002D, Idaho Code, shall not be subtracted from the maximum school district
22 maintenance and operation property taxes permitted in accordance with section
23 33-802 2., Idaho Code. For purposes of the limitation provided by section
24 63-802, Idaho Code, moneys received pursuant to this section as property tax
25 replacement for property exempt from taxation pursuant to section 63-602EE,
26 Idaho Code, shall be treated as property tax revenues.
27 (11) Any moneys remaining over and above those necessary to meet and
28 reserve for payments under other subsections of this section shall be distrib-
29 uted to the general fund.
30 SECTION 2. That Section 63-3638, Idaho Code, as amended by Section 3,
31 Chapter 104, Laws of 2004, be, and the same is hereby amended to read as fol-
32 lows:
33 63-3638. SALES TAX -- DISTRIBUTION. All moneys collected under this chap-
34 ter, except as may otherwise be required in sections 63-3203 and 63-3709,
35 Idaho Code, shall be distributed by the tax commission as follows:
36 (1) An amount of money shall be distributed to the state refund account
37 sufficient to pay current refund claims. All refunds authorized under this
38 chapter by the commission shall be paid through the state refund account, and
39 those moneys are continuously appropriated.
40 (2) Five million dollars ($5,000,000) per year is continuously appropri-
41 ated and shall be distributed to the permanent building fund, provided by sec-
42 tion 57-1108, Idaho Code.
43 (3) Four million eight hundred thousand dollars ($4,800,000) per year is
44 continuously appropriated and shall be distributed to the water pollution con-
45 trol account established by section 39-3605, Idaho Code.
46 (4) An amount equal to the sum required to be certified by the chairman
47 of the Idaho housing and finance association to the state tax commission pur-
48 suant to section 67-6211, Idaho Code, in each year is continuously appropri-
49 ated and shall be paid to any capital reserve fund, established by the Idaho
50 housing and finance association pursuant to section 67-6211, Idaho Code. Such
51 amounts, if any, as may be appropriated hereunder to the capital reserve fund
52 of the Idaho housing and finance association shall be repaid for distribution
53 under the provisions of this section, subject to the provisions of section
5
1 67-6215, Idaho Code, by the Idaho housing and finance association, as soon as
2 possible, from any moneys available therefor and in excess of the amounts
3 which the association determines will keep it self-supporting.
4 (5) An amount equal to the sum required by the provisions of section
5 63-709, Idaho Code, is continuously appropriated and shall be paid as provided
6 by section 63-709, Idaho Code.
7 (6) An amount required by the provisions of chapter 53, title 33, Idaho
8 Code.
9 (7) An amount required by the provisions of chapter 87, title 67, Idaho
10 Code.
11 (8) One dollar ($1.00) on each application for certificate of title or
12 initial application for registration of a motor vehicle, snowmobile, all-
13 terrain vehicle or other vehicle processed by the county assessor or the Idaho
14 transportation department excepting those applications in which any sales or
15 use taxes due have been previously collected by a retailer, shall be a fee
16 for the services of the assessor of the county or the Idaho transportation
17 department in collecting such taxes, and shall be paid into the current
18 expense fund of the county or state highway account established in section
19 40-702, Idaho Code.
20 (9) Thirteen and three-quarters percent (13.75%) is continuously appro-
21 priated and shall be distributed to the revenue sharing account which is cre-
22 ated in the state treasury, and the moneys in the revenue sharing account will
23 be paid in installments each calendar quarter by the tax commission as fol-
24 lows:
25 (a) Twenty-eight and two-tenths percent (28.2%) shall be paid to the var-
26 ious cities as follows:
27 (i) Fifty percent (50%) of such amount shall be paid to the various
28 cities, and each city shall be entitled to an amount in the propor-
29 tion that the population of that city bears to the population of all
30 cities within the state; and
31 (ii) Fifty percent (50%) of such amount shall be paid to the various
32 cities, and each city shall be entitled to an amount in the propor-
33 tion that the preceding year's market value for assessment purposes
34 for that city bears to the preceding year's market value for assess-
35 ment purposes for all cities within the state.
36 (b) Twenty-eight and two-tenths percent (28.2%) shall be paid to the var-
37 ious counties as follows:
38 (i) One million three hundred twenty thousand dollars ($1,320,000)
39 annually shall be distributed one forty-fourth (1/44) to each of the
40 various counties; and
41 (ii) The balance of such amount shall be paid to the various coun-
42 ties, and each county shall be entitled to an amount in the propor-
43 tion that the population of that county bears to the population of
44 the state;
45 (c) Thirty-five and nine-tenths percent (35.9%) of the amount appropri-
46 ated in this subsection (9) shall be paid to the several counties for dis-
47 tribution to the cities and counties as follows:
48 (i) Each city and county which received a payment under the provi-
49 sions of section 63-3638(e), Idaho Code, during the fourth quarter of
50 calendar year 1999, shall be entitled to a like amount during suc-
51 ceeding calendar quarters.
52 (ii) If the dollar amount of money available under this subsection
53 (9)(c) in any quarter does not equal the amount paid in the fourth
54 quarter of calendar year 1999, each city's and county's payment shall
55 be reduced proportionately.
6
1 (iii) If the dollar amount of money available under this subsection
2 (9)(c) in any quarter exceeds the amount paid in the fourth quarter
3 of calendar year 1999, each city and county shall be entitled to a
4 proportionately increased payment, but such increase shall not exceed
5 one hundred five percent (105%) of the total payment made in the
6 fourth quarter of calendar year 1999.
7 (iv) If the dollar amount of money available under this subsection
8 (9)(c) in any quarter exceeds one hundred five percent (105%) of the
9 total payment made in the fourth quarter of calendar year 1999, any
10 amount over and above such one hundred five percent (105%) shall be
11 paid fifty percent (50%) to the various cities in the proportion that
12 the population of the city bears to the population of all cities
13 within the state, and fifty percent (50%) to the various counties in
14 the proportion that the population of a county bears to the popula-
15 tion of the state; and
16 (d) Seven and seven-tenths percent (7.7%) of the amount appropriated in
17 this subsection (9) shall be paid to the several counties for distribu-
18 tion to special purpose taxing districts as follows:
19 (i) Each such district which received a payment under the provi-
20 sions of section 63-3638(e), Idaho Code, during the fourth quarter of
21 calendar year 1999, shall be entitled to a like amount during suc-
22 ceeding calendar quarters.
23 (ii) If the dollar amount of money available under this subsection
24 (9)(d) in any quarter does not equal the amount paid in the fourth
25 quarter of calendar year 1999, each special purpose taxing district's
26 payment shall be reduced proportionately.
27 (iii) If the dollar amount of money available under this subsection
28 (9)(d) in any quarter exceeds the amount distributed under paragraph
29 (i) of this subsection (9)(d), each special purpose taxing district
30 shall be entitled to a share of the excess based on the proportion
31 each such district's current property tax budget bears to the sum of
32 the current property tax budgets of all such districts in the state.
33 The state tax commission shall calculate district current property
34 tax budgets to include any unrecovered foregone amounts as determined
35 under section 63-802(1)(e), Idaho Code. When a special purpose taxing
36 district is situated in more than one (1) county, the tax commission
37 shall determine the portion attributable to the special purpose tax-
38 ing district from each county in which it is situated.
39 (iv) If special purpose taxing districts are consolidated, the
40 resulting district is entitled to a base amount equal to the sum of
41 the base amounts which were received in the last calendar quarter by
42 each district prior to the consolidation.
43 (v) If a special purpose taxing district is dissolved or
44 disincorporated, the state tax commission shall continuously distrib-
45 ute to the board of county commissioners an amount equal to the last
46 quarter's distribution prior to dissolution or disincorporation. The
47 board of county commissioners shall determine any redistribution of
48 moneys so received.
49 (vi) Taxing districts formed after January 1, 2001, are not entitled
50 to a payment under the provisions of this subsection (9)(d).
51 (vii) For purposes of this subsection (9)(d), a special purpose tax-
52 ing district is any taxing district which is not a city, a county or
53 a school district.
54 (10) Amounts calculated in accordance with section 2, chapter 356, Laws of
55 2001, for annual distribution to counties and other taxing districts beginning
7
1 in October 2001 for replacement of property tax on farm machinery and equip-
2 ment exempted pursuant to section 63-602EE, Idaho Code. For nonschool dis-
3 tricts, the state tax commission shall distribute one-fourth (1/4) of this
4 amount certified quarterly to each county. For school districts, the state tax
5 commission shall distribute one-fourth (1/4) of the amount certified quarterly
6 to each school district. For nonschool districts, the county auditor shall
7 distribute to each district within thirty (30) calendar days from receipt of
8 moneys from the tax commission. Moneys received by each taxing district for
9 replacement shall be utilized in the same manner and in the same proportions
10 as revenues from property taxation. The moneys remitted to the county trea-
11 surer for replacement of property exempt from taxation pursuant to section
12 63-602EE, Idaho Code, may be considered by the counties and other taxing dis-
13 tricts and budgeted at the same time, in the same manner and in the same year
14 as revenues from taxation on personal property which these moneys replace. If
15 taxing districts are consolidated, the resulting district is entitled to an
16 amount equal to the sum of the amounts which were received in the last calen-
17 dar quarter by each district pursuant to this subsection prior to the consoli-
18 dation. If a taxing district is dissolved or disincorporated, the state tax
19 commission shall continuously distribute to the board of county commissioners
20 an amount equal to the last quarter's distribution prior to dissolution or
21 disincorporation. The board of county commissioners shall determine any redis-
22 tribution of moneys so received. If a taxing district annexes territory, the
23 distribution of moneys received pursuant to this subsection shall be unaf-
24 fected. Taxing districts formed after January 1, 2001, are not entitled to a
25 payment under the provisions of this subsection. School districts shall
26 receive an amount determined by multiplying the sum of the year 2000 school
27 district levy plus .001 times the market value on December 31, 2000, in the
28 district of the property exempt from taxation pursuant to section 63-602EE,
29 Idaho Code. For school districts, beginning January 1, 2002, only the portion
30 of property tax replacement received to replace property exempt from taxation
31 pursuant to section 63-602EE, Idaho Code, based on the tax year 2000 tax
32 charges for maintenance and operation as limited by sections 33-802 2. and
33 33-1002D, Idaho Code, shall not be subtracted from the maximum school district
34 maintenance and operation property taxes permitted in accordance with section
35 33-802 2., Idaho Code. For purposes of the limitation provided by section
36 63-802, Idaho Code, moneys received pursuant to this section as property tax
37 replacement for property exempt from taxation pursuant to section 63-602EE,
38 Idaho Code, shall be treated as property tax revenues.
39 (11) Any moneys remaining over and above those necessary to meet and
40 reserve for payments under other subsections of this section shall be distrib-
41 uted to the general fund.
42 SECTION 3. Section 1 of this act shall be in full force and effect on and
43 after July 1, 2005. Section 2 of this act shall be in full force and effect on
44 and after August 1, 2005.
REPRINT REPRINT REPRINT REPRINT REPRINT REPRINT REPRINT REPRINT
STATEMENT OF PURPOSE
RS 14453
This bill resolves the confusion caused by two Idaho Code sections
with different instructions on how to distribute sales and use tax
revenue. Section 63-3638, Idaho Code, distributes "all" sales tax
revenue, including a portion distributed to local governments.
However, Section 63-3709, Idaho Code, requires that sales tax
revenues collected through the Multistate Tax Compact (MTC) be
deposited into the MTC Account. This bill excludes MTC sales tax
revenue from the distribution requirement in Section 63-3638, Idaho
Code, thus conforming to the State Tax Commission's existing
practice. Due to the sunset of the 6% sales tax rate on July 1,
2005, Section 63-3638, Idaho Code must be amended twice, once with
an effective date before the sunset and once afterward.
FISCAL IMPACT
No fiscal effect.
CONTACT
Name: Dan John
Agency: State Tax Commission
Phone: 334-7530
STATEMENT OF PURPOSE/FISCAL NOTE H 15