Print Friendly

SENATE BILL NO. 1042

View Bill Status

View Bill Text

View Statement of Purpose / Fiscal Impact

---

Text to be added within a bill has been marked with Bold and
Underline. Text to be removed has been marked with
Strikethrough and Italic. How these codes are actually displayed will
vary based on the browser software you are using.

This sentence is marked with bold and underline to show added text.

This sentence is marked with strikethrough and italic, indicating
text to be removed.

Bill Status

---

S1042........by WERK, LANGHORST, STENNETT, BURKETT, BILYEU, MALEPEAI, KELLY
SALES TAX - FOOD - Adds to and repeals existing law to provide a sales and
use tax exemption for food for human consumption; and to repeal the grocery
tax credit.
                                                                        
01/19    Senate intro - 1st rdg - to printing
01/22    Rpt prt - to Loc Gov

Bill Text

                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-ninth Legislature                   First Regular Session - 2007
                                                                        
                                                                        
                                       IN THE SENATE
                                                                        
                                    SENATE BILL NO. 1042
                                                                        
               BY WERK, LANGHORST, STENNETT, BURKETT, BILYEU, MALEPEAI, KELLY
                                                                        
  1                                        AN ACT
  2    RELATING TO THE TAX ON FOOD; AMENDING CHAPTER 36, TITLE 63, IDAHO CODE, BY THE
  3        ADDITION OF A NEW SECTION 63-3622UU, IDAHO CODE, TO PROVIDE A   SALES  AND
  4        USE   TAX   EXEMPTION  FOR  FOOD  FOR HUMAN CONSUMPTION; REPEALING SECTION
  5        63-3024A, IDAHO CODE, RELATING TO THE GROCERY TAX  CREDIT;  AND  PROVIDING
  6        EFFECTIVE DATES.
                                                                        
  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 63-3622UU, Idaho Code, and to read as follows:
                                                                        
 11        63-3622UU.  FOOD  FOR HUMAN CONSUMPTION. There is hereby exempted from the
 12    taxes imposed by this chapter the sale of food sold for human consumption. The
 13    types and kinds of food products eligible for the exemption  by  this  section
 14    shall  be the same types and kinds of food products that are eligible for pur-
 15    chases made with coupons issued by the United States department of agriculture
 16    and do not include restaurant sales of food.
                                                                        
 17        SECTION 2.  That Section 63-3024A, Idaho Code, be, and the same is  hereby
 18    repealed.
                                                                        
 19        SECTION 3.  Section 1 of this act shall be in full force and effect on and
 20    after July 1, 2007. Section 2 of this act shall be in full force and effect on
 21    and after January 1, 2008.

Statement of Purpose / Fiscal Impact

                       STATEMENT OF PURPOSE

                             RS 16726

This legislation removes the state sales tax from food and
repeals the grocery tax credit.


                          FISCAL NOTE

Repeal of the sales tax on food will result in a $180 million
cost to the state general fund in fiscal year 2008.



Contact
Name:  Senator Elliot Werk
       Senator David Langhorst
       Senator Clint Stennett
       Senator Mike Burkett
       Senator Diane Bilyeu
       Senator Edgar Malepeai
       Senator Kate Kelly
Phone: 332-1000




STATEMENT OF PURPOSE/FISCAL NOTE                        S 1042