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H0687...............................................by REVENUE AND TAXATION
SALES TAX EXEMPTION - Amends existing law to provide that the sale or
purchase of a glider kit shall be exempt from the sales and use tax when
the glider kit will be used to assemble a glider kit vehicle, which will be
immediately registered under the international registration plan or similar
proportional or pro rata registration system.
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 - 60-5-5
AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer,
Bedke, Bell, Bilbao, Black, Bolz, Brackett, Bradford, Chadderdon,
Clark, Collins, Crow, Denney, Edmunson, Ellsworth, Eskridge,
Field(23), Garrett, Hart, Harwood, Henbest, Henderson, Jaquet, Kemp,
Lake, LeFavour, Loertscher, Martinez, Mathews, McGeachin, McKague,
Miller, Moyle, Nielsen, Nonini, Pasley-Stuart, Pence, Raybould, Ring,
Ringo, Rydalch, Sali, Sayler, Schaefer, Shepherd(2), Shepherd(8),
Shirley, Skippen, Smith(30), Smith(24), Stevenson, Trail, Wills,
Wood, Mr. Speaker
NAYS -- Boe, Cannon, Mitchell, Rusche, Smylie
Absent and excused -- Block, Deal, Field(18), Roberts, Snodgrass
Floor Sponsor - Lake
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 - 34-0-1
AYES -- Andreason, Brandt, Broadsword, Bunderson, Burkett(Clark),
Burtenshaw, Cameron, Coiner, Compton, Corder, Darrington, Davis,
Fulcher, Gannon, Geddes, Goedde, Hill, Jorgenson, Kelly, Keough,
Langhorst, Little, Lodge, Marley, McGee, McKenzie, Pearce,
Richardson, Schroeder, Stegner, Stennett, Sweet, Werk, Williams
NAYS -- None
Absent and excused -- Malepeai
Floor Sponsor - McKenzie
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 237
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. 687
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO THE SALES AND USE TAX; AMENDING SECTION 63-3622R, IDAHO CODE, TO
3 PROVIDE THAT THE SALE OR PURCHASE OF A GLIDER KIT SHALL BE EXEMPT FROM THE
4 SALES AND USE TAX WHEN THE GLIDER KIT WILL BE USED TO ASSEMBLE A GLIDER
5 KIT VEHICLE, WHICH WILL BE IMMEDIATELY REGISTERED UNDER THE INTERNATIONAL
6 REGISTRATION PLAN OR SIMILAR PROPORTIONAL OR PRO RATA REGISTRATION SYSTEM.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. That Section 63-3622R, Idaho Code, be, and the same is hereby
9 amended to read as follows:
10 63-3622R. MOTOR VEHICLES, USED MANUFACTURED HOMES, VESSELS, ALL-TERRAIN
11 VEHICLES, TRAILERS, OFF-ROAD MOTORCYCLES, AND SNOWMOBILES AND GLIDER KITS.
12 There are exempted from the taxes imposed by this chapter:
13 (a) Sales to nonresidents of motor vehicles, trailers, vessels, all-
14 terrain vehicles (ATVs), motorcycles intended for off-road use and snowmo-
15 biles, for use outside of this state even though delivery be made within this
16 state, but only when:
17 (1) The motor vehicles, vessels, ATVs, motorcycles intended for off-road
18 use, snowmobiles or trailers will be taken from the point of delivery in
19 this state directly to a point outside this state; and
20 (2) The motor vehicles, vessels, ATVs, motorcycles intended for off-road
21 use, snowmobiles and trailers will be registered immediately under the
22 laws of another state, will be titled in another state if required to be
23 titled in that state, will not be used in this state more than sixty (60)
24 days in any twelve (12) month period, and will not be required to be
25 titled under the laws of this state.
26 (3) For the purpose of this subsection (a), the term "all-terrain vehi-
27 cle" or "ATV" means any recreational vehicle with three (3) or more tires,
28 weighing under eight hundred fifty (850) pounds, forty-eight (48) inches
29 or less in width, having a wheelbase of sixty-one (61) inches or less,
30 traveling on low-pressure tires of ten (10) psi or less.
31 (4) For the purpose of this section, the term "vessel" means any boat
32 intended to carry one (1) or more persons upon the water which is either:
33 (i) Sold together with a motor, or
34 (ii) Eleven (11) feet in length or more, but shall not include
35 canoes, kayaks or inflatable boats, unless such canoes, kayaks or in-
36 flatable boats are sold together with a motor.
37 (b) Sale of used manufactured homes, whether or not such used manufac-
38 tured homes are sold for use outside this state, and whether or not such used
39 manufactured homes are sold by a dealer. Every manufactured home sale after
40 its sale as a "new manufactured home," as defined in section 63-3606, Idaho
41 Code, is a sale as a used manufactured home.
42 (c) Sale or lease of motor vehicles with a maximum gross registered
43 weight over twenty-six thousand (26,000) pounds, which shall be immediately
2
1 registered under the international registration plan or similar proportional
2 or pro rata registration system, whether or not base plated in Idaho, and the
3 sale or lease of trailers which are part of a fleet of vehicles registered
4 under such proportional or pro rata registration system when such vehicles and
5 trailers are substantially used in interstate commerce. If such a motor vehi-
6 cle or trailer is not substantially used in interstate commerce during any
7 annual registration period under the international registration plan, it shall
8 be deemed used in Idaho and subject to the use tax under section 63-3621,
9 Idaho Code. For the purpose of this subsection, "substantially used in inter-
10 state commerce" means that the vehicles or trailers will be part of a fleet
11 with a minimum of ten percent (10%) of the miles operated by the fleet accrued
12 outside of Idaho in any annual registration period under the international
13 registration plan.
14 (d) The sale or purchase of a glider kit as defined in section 49-123,
15 Idaho Code, when the glider kit will be used to assemble a glider kit vehicle,
16 which will be immediately registered under a plan defined in subsection (c) of
17 this section.
18 (e) The use or other consumption of a motor vehicle temporarily donated
19 to a driver's education program sponsored by a nonprofit educational institu-
20 tion as defined in section 63-3622O, Idaho Code.
STATEMENT OF PURPOSE
RS 15594
This legislation will amend Idaho Code 63-6955R to
include the sales of glider kits. A glider kit is, for all
intents and purposes, a new replacement vehicle even to the
extent of being furnished by the truck manufacturer with a
new Manufacturer's Certificate of Origin, which is the same
instrument of title that comes with a new vehicle. This
legislation would permit an owner of a wrecked vehicle to
purchase and put in service a replacement on the same basis
as the original vehicle, not as a repair part.
FISCAL NOTE
If the state collected sales tax on Glider kits they would
collect approximately $240,000.
Contact:
Skip Smyser
Connolly and Smyser, Ctd.
342-0777
STATEMENT OF PURPOSE/FISCAL NOTE H 687