Print Friendly HOUSE BILL NO. 757 – Sales tax exmptn/domestc violnc grp
HOUSE BILL NO. 757
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H0757...............................................by REVENUE AND TAXATION
SALES TAX EXEMPTION - Amends existing law to provide that donations to,
sales to, or purchases by the Advocates for Survivors of Domestic Violence
and Sexual Assault, Inc., a nonprofit corporation, shall be exempt from the
sales and use tax.
03/01 House intro - 1st rdg - to printing
03/02 Rpt prt - to Rev/Tax
03/08 Rpt out - rec d/p - to 2nd rdg
03/09 2nd rdg - to 3rd rdg
03/10 3rd rdg - PASSED - 60-4-6
AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer, Bell,
Bilbao, Black, Block, Boe, Bolz, Brackett, Bradford, Chadderdon,
Clark, Collins, Crow, Denney, Ellsworth, Eskridge, Field(18),
Field(23), Garrett, Hart, Henbest, Henderson, Jaquet, Kemp, LeFavour,
Loertscher, Martinez, Mathews, McGeachin, Miller, Moyle, Nielsen,
Nonini, Pasley-Stuart, Pence, Raybould, Ring, Ringo, Roberts, Rusche,
Rydalch, Sali, Sayler, Schaefer, Shepherd(2), Shirley, Skippen,
Smith(30), Smith(24), Smylie, Snodgrass, Stevenson, Trail, Wills, Mr.
NAYS -- Cannon, Harwood, Lake, Mitchell
Absent and excused -- Bedke, Deal, Edmunson, McKague, Shepherd(8),
Floor Sponsor - Jaquet
Title apvd - to Senate
03/13 Senate intro - 1st rdg - to Loc Gov
03/22 Rpt out - rec d/p - to 2nd rdg
03/23 2nd rdg - to 3rd rdg
03/28 3rd rdg - PASSED - 26-9-0
AYES -- Andreason, Broadsword, Burkett(Clark), Burtenshaw, Coiner,
Corder, Darrington, Davis, Fulcher, Gannon, Geddes, Goedde,
Jorgenson, Kelly, Keough, Langhorst, Lodge, Malepeai, Marley, McGee,
McKenzie, Pearce, Schroeder, Stennett, Sweet, Williams
NAYS -- Brandt, Bunderson, Cameron, Compton, Hill, Little,
Richardson, Stegner, Werk
Absent and excused -- None
Floor Sponsor - Stennett
Title apvd - to House
03/29 To enrol
03/30 Rpt enrol - Sp signed
03/31 Pres signed - To Governor
03/31 Governor signed
Session Law Chapter 316
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature Second Regular Session - 2006
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 757
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO EXEMPTIONS TO THE SALES AND USE TAX; AMENDING SECTION 63-3622O,
3 IDAHO CODE, TO PROVIDE THAT DONATIONS TO, SALES TO OR PURCHASES BY THE
4 ADVOCATES FOR SURVIVORS OF DOMESTIC VIOLENCE AND SEXUAL ASSAULT, INC., A
5 NONPROFIT CORPORATION, SHALL BE EXEMPT FROM THE SALES AND USE TAX AND TO
6 MAKE TECHNICAL CORRECTIONS.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. That Section 63-3622O, Idaho Code, be, and the same is hereby
9 amended to read as follows:
10 63-3622O. EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS. (1) There are exempted
11 from the taxes imposed by this chapter:
12 (a) Sales to or purchases by hospitals, health-related entities, educa-
13 tional institutions, forest protective associations and canal companies
14 which are nonprofit organizations; and
15 (b) Donations to, sales to, and purchases by the Idaho Foodbank Ware-
16 house, Inc.; and
17 (c) Donations to, sales to, and purchases by food banks or soup kitchens
18 of food or other tangible personal property used by food banks or soup
19 kitchens in the growing, storage, preparation or service of food, but not
20 including motor vehicles or trailers; and
21 (d) Sales of clothes to, donations of clothes to, and purchases of
22 clothes by nonsale clothiers; and
23 (e) Sales to or purchases by centers for independent living; and
24 (f) Sales to or purchases by the state of Idaho and its agencies and its
25 political subdivisions; and
26 (g) Sales to or purchases by volunteer fire departments or licensed emer-
27 gency medical service agencies; and
28 (h) Sales to or purchases by a qualifying senior citizen center; and
29 (i) Sales to or purchases by the Blind Services Foundation, Inc.; and
30 (j) Donations to, sales to or purchases by the Advocates for Survivors of
31 Domestic Violence and Sexual Assault, Inc., a nonprofit corporation.
32 (2) As used in this section, these words shall have the following mean-
34 (a) "Educational institution" shall mean nonprofit colleges, universi-
35 ties, public charter schools organized pursuant to chapter 52, title 33,
36 Idaho Code, and other primary and secondary schools, the income of which
37 is devoted solely to education and in which systematic instruction in the
38 usual branches of learning is given. This definition does not include
39 schools primarily teaching business, dancing, dramatics, music, cosmetol-
40 ogy, writing, gymnastics, exercise and other special accomplishments nor
41 parent-teacher associations, parent groups, alumni or other auxiliary
42 organizations with purposes related to the educational function of an
43 institution or collective group of institutions.
1 (b) "Hospital" shall include nonprofit institutions licensed by the state
2 for the care of ill persons. It shall not extend to nursing homes or simi-
3 lar institutions.
4 (c) "Health-related entities" shall mean the Idaho Cystic Fibrosis Foun-
5 dation, Idaho Epilepsy League, Idaho Lung Association, March of Dimes,
6 American Cancer Society, Mental Health Association, The Arc, The
7 Children's Home Society of Idaho, American Heart Association, Idaho Ronald
8 McDonald House, United Cerebral Palsy, Arthritis Foundation, Muscular Dys-
9 trophy Foundation, National Multiple Sclerosis Society, Rocky Mountain
10 Kidney Association, American Diabetes Association, Easter Seals, Idaho
11 Community Action Agencies, Idaho Primary Care Association and community
12 health centers who are members of the Idaho Primary Care Association, the
13 Idaho Diabetes Youth Programs, Special Olympics Idaho, the Idaho Women's
14 and Children's Alliance, and the Family Services Alliance of Southeast
15 Idaho, together with said entities' local or regional chapters or divi-
17 (d) "Canal companies" shall include nonprofit corporations which are
18 incorporated solely for the purpose of operating and maintaining and are
19 engaged solely in operation and maintenance of dams, reservoirs, canals,
20 lateral and drainage ditches, pumps or pumping plants.
21 (e) "Forest protective associations" shall mean associations whose pur-
22 pose is the furnishing, operating and maintaining of a protective system
23 for the detection, prevention and suppression of forest or range fires.
24 Forest protective associations shall include only those associations with
25 which the state of Idaho has contracted or become a member of pursuant to
26 chapter 1, title 38, Idaho Code.
27 (f) "Food banks or soup kitchens" shall mean any nonprofit corporation or
28 association, other than the Idaho Foodbank Warehouse, Inc., one of whose
29 regular activities is the furnishing or providing of food or food products
30 to others without charge.
31 (g) "Nonsale clothier" shall mean any nonprofit corporation or associa-
32 tion, one of whose primary purposes is the furnishing or providing of
33 clothes to others without charge.
34 (h) "Clothes" shall mean garments in general, designed or intended to be
35 worn by humans and shall include footwear in addition to wearing apparel.
36 (i) "Center for independent living" shall mean a private, nonprofit, non-
37 residential organization in which at least fifty-one percent (51%) of the
38 principal governing board, management and staff are individuals with dis-
39 abilities and that:
40 (i) Is designed and operated within a local community by individu-
41 als with disabilities;
42 (ii) Provides an array of independent living services and programs;
44 (iii) Is cross-disability.
45 (j) "Political subdivision" means:
46 (i) A governmental organization which:
47 1. Embraces a certain territory,
48 2. Is organized for public advantage and not in the interest of
49 private individuals or classes,
50 3. Has been delegated functions of government, and
51 4. Has the statutory power to levy taxes; or
52 (ii) A public health district created by section 39-408, Idaho
53 Code; or
54 (iii) A soil conservation district as defined in section 22-2717,
55 Idaho Code; or
1 (iv) A drainage district created pursuant to chapter 29, title 42,
2 Idaho Code; or
3 (v) An irrigation district created pursuant to title 43, Idaho
4 Code; or
5 (vi) A state grazing board created by section 57-1204, Idaho Code;
7 (vii) A water measurement district created pursuant to section
8 42-705 or 42-706, Idaho Code; or
9 (viii) A ground water management district created pursuant to chapter
10 51, title 42, Idaho Code.
11 (k) "Agency of the state of Idaho" shall mean an office or organization
12 created by the constitution or statutes of this state and constituting a
13 component part of the executive, judicial or legislative branch of the
14 government of this state.
15 (l) "Volunteer fire department" means an entity exempt from federal
16 income taxation pursuant to section 501(c)(3) of the Internal Revenue Code
17 and which primarily provides fire protection, or fire prevention on a not-
18 for-profit basis to surrounding residents.
19 (m) "Licensed emergency medical service agency (EMS)" means an emergency
20 medical service licensed by the EMS bureau of the department of health and
21 welfare and which is exempt from federal income taxation pursuant to sec-
22 tion 501(c)(3) of the Internal Revenue Code and which provides emergency
23 medical services on a not-for-profit basis to surrounding residents.
24 (n) "Qualifying senior citizen center" means an entity exempt from income
25 tax pursuant to section 501(c)(3) of the Internal Revenue Code and which
26 is a community facility for the organization and provision of a broad
27 spectrum of services, which shall include provision of health (including
28 mental health), social, nutritional, and educational services and the pro-
29 vision of facilities for recreational activities for older individuals.
30 (3) The exemption granted by subsection (1)(f) of this section does not
31 include any association or other organization whose members are political sub-
32 divisions or state agencies unless the organization is expressly created under
33 the joint powers provision of sections 67-2328 through 67-2333, Idaho Code.
34 (4) The exemptions granted by subsection (1) of this section do not
35 include the use of tangible personal property by a contractor used to improve
36 real property of an exempt entity when such use is within the definition pro-
37 vided by section 63-3615(b), Idaho Code, whether the use tax liability is
38 included in a contract total or stated separately in a contract.
39 (5) There is exempted from the taxes imposed in this chapter, the renting
40 of a place to sleep to an individual by the Idaho Ronald McDonald House.
STATEMENT OF PURPOSE
This legislation adds the Advocates for Survivors of Domestic
Violence and Sexual Assault, Inc. to the list of charities listed
in IC 63-36220, exempting sales tax on purchases.
The general fund loss would be less than $7,000.
Name: Representative Wendy Jaquet
Representative Donna Pence
Senator Clint Stennett
STATEMENT OF PURPOSE/FISCAL NOTE H 757