View Bill Status
View Bill Text
View Statement of Purpose / Fiscal Impact
H0458...............................................by REVENUE AND TAXATION
SALES TAX - SELLER'S PERMIT - Amends existing law to revise the penalty
from a misdemeanor to a civil penalty, under the sales and use tax law, of
doing business without a required seller's permit; to limit the penalty to
persons who are responsible persons of a corporation or other business
entity; and to provide for assessment of the penalty as a deficiency.
01/24 House intro - 1st rdg - to printing
01/25 Rpt prt - to Rev/Tax
02/17 Rpt out - rec d/p - to 2nd rdg
02/20 2nd rdg - to 3rd rdg
02/23 3rd rdg - PASSED - 65-1-4
AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer,
Bedke, Bell, Bilbao, Block, Boe, Bolz, Bradford, Cannon, Chadderdon,
Clark, Collins, Crow, Deal, Denney, Edmunson, Ellsworth, Eskridge,
Field(18), Garrett, Hart, Harwood, Henbest, Henderson, Jaquet, Kemp,
Lake, LeFavour, Martinez, Mathews, McGeachin, McKague, Miller,
Mitchell, Moyle, Nielsen, Nonini, Pasley-Stuart, Pence, Raybould,
Ring, Ringo, Roberts, Rusche, Rydalch, Sali, Sayler, Schaefer,
Shepherd(2), Shepherd(8), Shirley, Skippen, Smith(30), Smith(24),
Smylie(Luker), Snodgrass, Stevenson, Trail, Wills, Mr. Speaker
NAYS -- Loertscher
Absent and excused -- Black, Brackett, Field(23), Wood
Floor Sponsor - Smith(24)
Title apvd - to Senate
02/24 Senate intro - 1st rdg - to Loc Gov
03/02 Rpt out - rec d/p - to 2nd rdg
03/03 2nd rdg - to 3rd rdg
03/07 3rd rdg - PASSED - 33-0-2
AYES -- Andreason, Brandt, Broadsword, Bunderson, Burkett, Cameron,
Coiner, Compton, Corder, Darrington, Davis, Fulcher, Gannon, Geddes,
Goedde, Hill, Jorgenson, Kelly, Keough, Langhorst, Little, Lodge,
Malepeai, Marley, McGee, McKenzie, Richardson, Schroeder, Stegner,
Stennett, Sweet, Werk, Williams
NAYS -- None
Absent and excused -- Burtenshaw, Pearce
Floor Sponsor - Malepeai
Title apvd - to House
03/08 To enrol
03/09 Rpt enrol - Sp signed
03/10 Pres signed
03/13 To Governor
03/14 Governor signed
Session Law Chapter 61
Effective: 07/01/06
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature Second Regular Session - 2006
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 458
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO SALES AND USE TAXES; AMENDING SECTION 63-3620, IDAHO CODE, TO
3 REVISE THE PENALTY FOR DOING BUSINESS WITHOUT A REQUIRED SELLER'S PERMIT
4 FROM A CRIMINAL MISDEMEANOR TO A CIVIL PENALTY, TO LIMIT THE PENALTY TO
5 PERSONS WHO ARE RESPONSIBLE PERSONS OF A CORPORATION OR OTHER BUSINESS
6 ENTITY AND TO PROVIDE FOR ASSESSMENT OF THE PENALTY AS A DEFICIENCY.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. That Section 63-3620, Idaho Code, be, and the same is hereby
9 amended to read as follows:
10 63-3620. PERMITS -- ISSUANCE -- REVOCATION -- PENALTIES. (a) Every
11 retailer engaged in business in this state, before conducting business within
12 this state, shall file with the state tax commission an application for a
13 seller's permit. Every application for a permit shall be made upon a form pre-
14 scribed by the state tax commission and shall set forth the name under which
15 the applicant transacts or intends to transact business, the location of his
16 place or places of business, and such other information as the state tax com-
17 mission may require. The applications, or any information contained thereon,
18 may be made available by the tax commission to authorized representatives of
19 state or federal agencies. The application shall be signed by the owner if he
20 is a natural person or by an individual authorized by the seller to sign the
21 application. Except as provided in subsection (f) of this section, permits
22 shall be issued without charge.
23 (b) The state tax commission, for the efficient administration of this
24 chapter, may issue:
25 (1) Temporary seller's permits. No retailer shall be issued more than
26 three (3) temporary permits in one (1) calendar year. A temporary permit
27 shall be valid only for the period of time shown on the face thereof.
28 (2) Wholesaler's permits to persons who are not retailers but who pur-
29 chase tangible personal property for resale. A wholesaler's permit shall
30 be valid for no more than twelve (12) consecutive months and may be
31 renewed by the commission.
32 (c) The person signing the application shall certify that the applicant
33 will actively engage in or conduct a business making sales subject to tax
34 under this chapter.
35 (d) After compliance by the applicant with the requirements set out above
36 and in section 63-3625, Idaho Code, the state tax commission shall grant and
37 issue to each applicant a permit. A permit shall not be assignable, and shall
38 be valid only for the person in whose name it is issued. The permit or a copy
39 thereof shall at all times be conspicuously displayed at each place where the
40 person to whom it is issued conducts business.
41 (e) A seller whose permit has been previously suspended or revoked shall
42 pay the state tax commission a fee of ten dollars ($10.00) for the renewal or
43 issuance of a permit in the event of a first revocation and twenty-five dol-
2
1 lars ($25.00) for renewal after each successive revocation unless the suspen-
2 sion or revocation is for inactivity pursuant to section 63-3620A, Idaho Code.
3 (f) Whenever any person fails to comply with any provision of this chap-
4 ter relating to the sales tax or any rules of the state tax commission relat-
5 ing to the sales tax prescribed and adopted under this chapter, the state tax
6 commission may revoke or suspend any one (1) or more of the permits held by
7 the person or may deny a new permit to such person. Notice of revocation or
8 denial shall be given in the manner provided for deficiencies in taxes in sec-
9 tion 63-3629, Idaho Code, which shall be subject to review as provided in sec-
10 tion 63-3631, Idaho Code. The state tax commission shall not issue a new per-
11 mit after the revocation of a permit unless the commission is satisfied that
12 the former holder of the permit will comply with the provisions of this chap-
13 ter relating to the sales tax and the rules of the state tax commission.
14 (g) A person who engages in business as a seller in this state without a
15 permit or permits, or after a permit has been suspended, and each officer of
16 any corporation which so engages in business is guilty of a misdemeanor pun-
17 ishable by a fine and any person who is a responsible person, as defined in
18 section 63-3627, Idaho Code, of such a business shall, after receiving written
19 notice from the state tax commission, be subject to a civil penalty not in
20 excess of one hundred dollars ($100), and each day shall constitute a separate
21 offense, which the state tax commission may assess as a deficiency pursuant to
22 section 63-3629, Idaho Code.
STATEMENT OF PURPOSE
RS 15371
This bill amends the Idaho Sales Tax Act to change the
penalty for doing business with out a seller's permit when a
permit is required from a criminal misdemeanor to a civil
penalty. The amount of the penalty is unchanged. Persons who
are officers or employees with the duty to account for and pay
over the tax for the business (instead of each officer of a
corporation) are also subject to the penalty.
FISCAL NOTE
None
CONTACT
Name: Dan John
Agency: State Tax Commission
Phone: 334-7530
STATEMENT OF PURPOSE/FISCAL NOTE H 458