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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
]]]] 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
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