2006 Legislation
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HOUSE BILL NO. 679 – Sales tax, add’l one-half cent

HOUSE BILL NO. 679

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Bill Status



H0679...............................................by REVENUE AND TAXATION
SALES TAX - Adds to existing law to impose an additional one-half cent
sales tax on and after June 1, 2006.
                                                                        
02/13    House intro - 1st rdg - to printing
02/14    Rpt prt - to Rev/Tax
02/15    Rpt out - w/o rec - to 2nd rdg
02/16    2nd rdg - to 3rd rdg
02/17    3rd rdg - PASSED - 37-30-3
      AYES -- Anderson, Andrus, Barraclough, Bedke, Bell, Bilbao, Block,
      Boe, Bolz, Brackett, Bradford, Cannon, Chadderdon, Collins, Deal,
      Eskridge, Field(18), Field(23), Garrett, Henderson, Lake, Loertscher,
      McGeachin, Nielsen, Raybould, Ring, Roberts, Rusche, Sayler,
      Schaefer, Shepherd(2), Shepherd(8), Shirley, Smith(24), Stevenson,
      Trail, Wills
      NAYS -- Barrett, Bastian, Bayer, Black, Clark, Crow, Denney,
      Edmunson, Ellsworth, Hart(Jacobson), Harwood, Henbest, Jaquet, Kemp,
      LeFavour, Martinez, Mathews, McKague, Mitchell, Moyle, Nonini,
      Pasley-Stuart, Pence, Ringo, Rydalch, Sali, Skippen, Smith(30),
      Snodgrass, Mr. Speaker
      Absent and excused -- Miller, Smylie, Wood
    Floor Sponsor - Roberts
    Title apvd - to Senate
02/20    Senate intro - 1st rdg - to Loc Gov
03/10    Rpt out - to 14th Ord
03/17    Rpt out - w/o amen - to 2nd rdg
03/20    2nd rdg - to 3rd rdg
03/23    Ret'd to Loc Gov

Bill Text


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-eighth Legislature                   Second Regular Session - 2006
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 679
                                                                        
                             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 63-3641, IDAHO CODE, TO IMPOSE  AN  ADDI-
  4        TIONAL  ONE-HALF  CENT SALES AND USE TAX, TO PROVIDE FOR STATE TAX COMMIS-
  5        SION AUTHORITY AND TO PROVIDE FOR DEPOSIT OF MONEYS IN THE  GENERAL  FUND;
  6        DECLARING AN EMERGENCY AND PROVIDING AN EFFECTIVE DATE.
                                                                        
  7    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  8        SECTION  1.  That  Chapter  36,  Title 63, Idaho Code, be, and the same is
  9    hereby amended by the addition thereto of a NEW SECTION, to be known and  des-
 10    ignated as Section 63-3641, Idaho Code, and to read as follows:
                                                                        
 11        63-3641.  IMPOSITION  AND RATE OF ADDITIONAL TAX. (1) On and after June 1,
 12    2006, in addition to the taxes imposed by sections 63-3619 and 63-3621,  Idaho
 13    Code, there is hereby imposed a tax of one-half of one percent (0.5%) upon the
 14    same  sales  and  upon the same use, storage or other consumption as are taxed
 15    under sections 63-3619 and 63-3621, Idaho Code. The additional  tax  shall  be
 16    collected  at the same time and in the same manner as taxes imposed under sec-
 17    tions 63-3619 and 63-3621, Idaho Code, and shall be subject to all the collec-
 18    tion, enforcement and administrative provisions of chapter 36, title 63, Idaho
 19    Code.
 20        (2)  All taxes collected under this section, together with  all  interest,
 21    penalties or other amounts relating to such taxes, shall not be subject to the
 22    distribution provisions of section 63-3638, Idaho Code, but shall be deposited
 23    in the general fund.
                                                                        
 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
 26    June 1, 2006.

Statement of Purpose / Fiscal Impact



                       STATEMENT OF PURPOSE

                            RS 16050

This legislation imposes an increase in the sales tax of one half
of one percent (.5%) beginning June 1, 2006. The intent is that
the additional revenue will be used to fund schools that will
experience  a similar decrease in funding from property taxes.


                           FISCAL NOTE

This will result in an increase in general fund revenue for
fiscal year 2007 of between $100,000,000 and $105,000,000.



Contact
Name: Rep. Roberts 
Phone: 332-1000
Rep. Lake


STATEMENT OF PURPOSE/FISCAL NOTE                         H 679