Print Friendly SENATE BILL NO. 1042 – Food, exempt sales tax
SENATE BILL NO. 1042
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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
01/19 Senate intro - 1st rdg - to printing
01/22 Rpt prt - to Loc Gov
]]]] 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
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
This legislation removes the state sales tax from food and
repeals the grocery tax credit.
Repeal of the sales tax on food will result in a $180 million
cost to the state general fund in fiscal year 2008.
Name: Senator Elliot Werk
Senator David Langhorst
Senator Clint Stennett
Senator Mike Burkett
Senator Diane Bilyeu
Senator Edgar Malepeai
Senator Kate Kelly
STATEMENT OF PURPOSE/FISCAL NOTE S 1042