2008 Legislation
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HOUSE BILL NO. 359<br /> – Aircraft engine fuel, excise tax


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Bill Status

H0359...............................................by REVENUE AND TAXATION
AIRCRAFT ENGINE FUEL - TAX - Amends existing law to increase the excise tax
on aviation gasoline and jet fuel.

01/17    House intro - 1st rdg - to printing
01/18    Rpt prt - to Rev/Tax
01/28    Rpt out - rec d/p - to 2nd rdg
01/29    2nd rdg - to 3rd rdg
01/31    3rd rdg - PASSED - 51-16-3
      AYES -- Anderson, Andrus, Bell, Bilbao, Black, Block, Bock, Boe,
      Bolz, Brackett, Bradford, Chadderdon, Chavez, Chew, Collins, Durst,
      Eskridge, Hagedorn, Hart, Harwood, Henbest, Henderson, Killen, King,
      Lake, LeFavour, Loertscher, Luker, Pasley-Stuart, Patrick, Pence,
      Raybould, Ringo, Roberts, Ruchti, Rusche, Sayler, Schaefer,
      Shepherd(02), Shepherd(08), Shirley, Shively, Smith(30), Smith(24),
      Stevenson, Thayn, Thomas, Vander Woude, Wills, Wood(27), Mr. Speaker
      NAYS -- Barrett, Bayer, Bedke, Bowers, Clark, Crane, Jaquet, Kren,
      Labrador, Marriott, Mathews, McGeachin, Mortimer, Moyle, Nielsen,
      Absent and excused -- Snodgrass, Trail, Wood(35)
    Floor Sponsor - Smith(24)
    Title apvd - to Senate
02/01    Senate intro - 1st rdg - to Loc Gov
02/07    Rpt out - rec d/p - to 2nd rdg
02/08    2nd rdg - to 3rd rdg
02/13    3rd rdg - PASSED - 26-8-1
      AYES -- Andreason, Bair, Bastian, Broadsword, Burkett, Cameron,
      Coiner, Corder, Darrington, Davis, Gannon, Geddes, Goedde, Hammond,
      Heinrich, Hill, Kelly, Keough, Langhorst, Little, Lodge, McGee,
      Schroeder, Siddoway, Stegner, Werk
      NAYS -- Bilyeu, Fulcher, Jorgenson, Malepeai(Sagness), McKague,
      Pearce, Richardson, Stennett
      Absent and excused -- McKenzie
    Floor Sponsor - Stegner
    Title apvd - to House
02/14    To enrol
02/15    Rpt enrol - Sp signed
02/18    Pres signed
02/19    To Governor
02/22    Governor signed
         Session Law Chapter 31
         Effective: 07/01/08

Bill Text

  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-ninth Legislature                   Second Regular Session - 2008


                              IN THE HOUSE OF REPRESENTATIVES

                                     HOUSE BILL NO. 359

                             BY REVENUE AND TAXATION COMMITTEE

  1                                        AN ACT

  4    Be It Enacted by the Legislature of the State of Idaho:

  5        SECTION 1.  That Section 63-2408, Idaho Code, be, and the same  is  hereby
  6    amended to read as follows:

  7        63-2408.  AIRCRAFT ENGINE FUEL TAX. (1) An excise tax is hereby imposed on
  8    all  aircraft engine fuel received in this state. The tax is to be paid by the
  9    distributor, and measured by the total number of gallons received by  him,  at
 10    the  rate  of  five  and one-half seven cents (5 1/27¢) per gallon of aviation
 11    gasoline, and four and one-half six cents (4 1/26¢) per gallon  of  jet  fuel.
 12    The tax, together with any penalty and/or interest due, shall be remitted with
 13    the monthly distributor's report required in section 63-2406, Idaho Code.
 14        (2)  For  gasoline,  other  than  aircraft  engine  fuel, used in aircraft
 15    engines, the refund of gasoline tax provided in section 63-2410,  Idaho  Code,
 16    shall  be  the amount of gasoline tax paid less the aviation gasoline fuel tax
 17    required in this section.
 18        (3)  A tax is hereby imposed on fuel which is placed into the fuel  supply
 19    tank  of aircraft in this state on which tax is not collected under subsection
 20    (1) of this section, the tax shall be payable at the rate established in  sub-
 21    section  (1) of this section, to the commission by the user or consumer of the
 22    fuels and shall be a debt owing to the state until it is paid. The  tax  shall
 23    be  imposed without regard to whether the fuel is used in the performance of a
 24    government contract.

Statement of Purpose / Fiscal Impact

                   STATEMENT OF PURPOSE

                         RS 17337

This legislation would increase the fuel tax for aviation 
gasoline and jet fuel by 1.5 cents per gallon. This would raise 
the fuel tax paid by the distributor to seven (7) cents per 
gallon for aviation gasoline and to six (6) cents per gallon for 
jet fuel. Static aviation tax revenues, coupled with inflation 
(the Consumer Price Index has increased 52% since 1997), have 
forced the ITD Aeronautics Division to reduce support to 
airports and aviation activities throughout the state. Aviation 
fuel taxes have not been increased since 1991. This legislation 
will allow ITD to reinstitute discontinued aviation support 

                        FISCAL NOTE

Increasing the aviation and jet fuel taxes by 1.5 cents per 
gallon would result in an increase in revenue of approximately 
$429,000 annually to the State Aeronautics Fund.

Name:	John DeThomas
Agency:	Idaho Transportation Department
Phone:	334-8788