View Bill Status
View Bill Text
View Statement of Purpose / Fiscal Impact
H0686...............................................by REVENUE AND TAXATION
SALES TAX EXEMPTIONS - Adds to existing law to provide an exemption from
sales tax for certain fees and membership dues related to nonprofit hunting
or shooting sports.
02/14 House intro - 1st rdg - to printing
02/15 Rpt prt - to Rev/Tax
02/24 Rpt out - rec d/p - to 2nd rdg
02/27 2nd rdg - to 3rd rdg
03/02 3rd rdg - PASSED - 54-13-3
AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer,
Bedke, Bell, Black, Bolz, Brackett, Chadderdon, Clark, Collins, Crow,
Denney, Edmunson, Ellsworth, Eskridge, Field(23), Garrett, Hart,
Harwood, Henderson, Jaquet, Kemp, LeFavour, Loertscher, Martinez,
Mathews, McGeachin, McKague, Miller, Moyle, Nielsen, Nonini, Pence,
Raybould, Ring, Rydalch, Sali, Sayler, Schaefer, Shepherd(2),
Shepherd(8), Shirley, Skippen, Smith(24), Smylie, Snodgrass,
Stevenson, Trail, Wills, Wood
NAYS -- Bilbao, Boe, Bradford, Cannon, Deal, Henbest, Lake, Mitchell,
Pasley-Stuart, Ringo, Rusche, Smith(30), Mr. Speaker
Absent and excused -- Block, Field(18), Roberts
Floor Sponsor - Sali
Title apvd - to Senate
03/03 Senate intro - 1st rdg - to Loc Gov
03/16 Rpt out - rec d/p - to 2nd rdg
03/17 2nd rdg - to 3rd rdg
03/22 3rd rdg - PASSED - 27-8-0
AYES -- Andreason, Brandt, Broadsword, Burkett(Clark), Burtenshaw,
Cameron, Darrington, Davis, Fulcher, Gannon, Geddes, Goedde, Hill,
Jorgenson, Keough, Langhorst, Lodge, Malepeai, Marley, McGee,
McKenzie, Pearce, Richardson, Schroeder, Stennett, Sweet, Williams
NAYS -- Bunderson, Coiner, Compton, Corder, Kelly, Little, Stegner,
Werk
Absent and excused -- None
Floor Sponsor - Sweet
Title apvd - to House
03/23 To enrol
03/24 Rpt enrol - Sp signed
03/27 Pres signed
03/28 To Governor
03/30 Governor signed
Session Law Chapter 236
Effective: 07/01/02
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature Second Regular Session - 2006
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 686
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO TAXATION; AMENDING CHAPTER 36, TITLE 63, IDAHO CODE, BY THE ADDI-
3 TION OF A NEW SECTION 63-3622SS, IDAHO CODE, TO PROVIDE AN EXEMPTION FROM
4 TAXATION FOR CERTAIN FEES AND MEMBERSHIP DUES RELATED TO NONPROFIT HUNTING
5 OR SHOOTING SPORTS; DECLARING AN EMERGENCY AND PROVIDING A RETROACTIVE
6 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 63-3622SS, Idaho Code, and to read as follows:
11 63-3622SS. HUNTING OR SHOOTING SPORTS. There is exempted from the taxes
12 imposed by this chapter any fees that may be charged for the use of the facil-
13 ity at shooting ranges or shooting competitions by nonprofit organizations or
14 membership dues charged by nonprofit hunting or shooting sports organizations.
15 SECTION 2. An emergency existing therefor, which emergency is hereby
16 declared to exist, this act shall be in full force and effect on and after its
17 passage and approval, and retroactively to July 1, 2002.
STATEMENT OF PURPOSE
RS 15891C1
This legislation adds a new section 63-3622SS to Idaho Code,
providing a sales tax exemption for fees charged at shooting
ranges and shooting competitions by nonprofit organizations.
It also provides a sales tax exemption for membership dues
charged by nonprofit hunting and shooting sports
organizations.
Because of an unexpected 2005 Tax Commission interpretation
that shooting range fees are subject to sales tax, some
nonprofit organizations were determined to owe sales tax on
the subject fees. Many organizations have been put in
serious financial jeopardy by this new interpretation of
Idaho sales tax statutes. They will not only owe sales tax
that they had previously believed was not required to be
collected, but will also be subject to the imposition of
interest and penalties which could be relatively
substantial.
The retroactive portion found in SECTION 2 will provide
refunds to the two nonprofit hunting and shooting sports
organizations known to have paid tax liability assessments
based on Tax Commission audits. These non-profit hunting
and shooting sports organizations provide an extremely
valuable public service that includes firearms safety and
hunter education.
FISCAL NOTE
The impact on the general fund will be minimal. The total
amount of known refunds will be a few thousand dollars. The
Tax commission has insufficient data to calculate the fiscal
impact on an ongoing basis since these taxes have not been
collected historically.
Contact
Rep. Bill Sali
332-1000
Sen. Gerry Sweet, Sen. Russ Fulcher, Rep. Cliff Bayer
STATEMENT OF PURPOSE/FISCAL NOTE H 686