Print Friendly HOUSE BILL NO. 641
– MV, lease/rental, tax
HOUSE BILL NO. 641
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.
H0641.....................................................by WAYS AND MEANS
MOTOR VEHICLES - Amends and adds to existing law to provide for a four
percent tax on rental or lease of motor vehicles; and to provide
03/12 House intro - 1st rdg - to printing
03/13 Rpt prt - to Transp
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-ninth Legislature Second Regular Session - 2008
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 641
BY WAYS AND MEANS COMMITTEE
1 AN ACT
2 RELATING TO MOTOR VEHICLE LEASE OR RENTAL TAX; AMENDING SECTION 63-3613, IDAHO
3 CODE, TO PROVIDE THAT THE TERM "SALES PRICE" DOES NOT INCLUDE THE AMOUNT
4 OF ANY MOTOR VEHICLE RENTAL TAX IMPOSED UNDER CHAPTER 47, TITLE 63, IDAHO
5 CODE, AND TO MAKE TECHNICAL CORRECTIONS; AMENDING TITLE 63, IDAHO CODE, BY
6 THE ADDITION OF A NEW CHAPTER 47, TITLE 63, IDAHO CODE, TO PROVIDE DEFINI-
7 TIONS, TO IMPOSE A MOTOR VEHICLE SHORT-TERM LEASE OR RENTAL TAX, TO PRO-
8 VIDE FOR REGISTRATION, RETURNS AND PAYMENTS, TO PROVIDE THAT TAXES ARE
9 STATE MONEY, TO PROVIDE THAT THE STATE TAX COMMISSION SHALL ADMINISTER AND
10 ENFORCE THE PROVISIONS OF THIS CHAPTER, TO PROVIDE FOR REFUNDS, LIMITA-
11 TIONS AND INTEREST, TO PROVIDE FOR DEFICIENCY DETERMINATIONS, TO PROVIDE
12 FOR ASSESSMENT OF INTEREST ON DEFICIENCIES, TO PROVIDE FOR A PERIOD OF
13 LIMITATION UPON ASSESSMENT AND COLLECTION OF TAXES IMPOSED UNDER THIS
14 CHAPTER, TO PROVIDE FOR ADDITIONS, PENALTIES AND REQUIREMENTS, TO PROVIDE
15 FOR AUTHORITY TO ENTER INTO AGREEMENTS AND TO PROVIDE FOR COLLECTION AND
16 ENFORCEMENT PROCEDURES.
17 Be It Enacted by the Legislature of the State of Idaho:
18 SECTION 1. That Section 63-3613, Idaho Code, be, and the same is hereby
19 amended to read as follows:
20 63-3613. SALES PRICE. (a) The term "sales price" means the total amount
21 for which tangible personal property, including services agreed to be rendered
22 as a part of the sale, is sold, rented or leased, valued in money, whether
23 paid in money or otherwise, without any deduction on account of any of the
25 1. The cost of the property sold. However, in accordance with such rules
26 as the state tax commission may prescribe, a deduction may be taken if the
27 retailer has purchased property for some purpose other than resale or
28 rental, has reimbursed his vendor for tax which the vendor is required to
29 pay to the state or has paid the use tax with respect to the property, and
30 has resold or rented the property prior to making any use of the property
31 other than retention, demonstration or display while holding it for sale
32 in the regular course of business. If such a deduction is taken by the
33 retailer, no refund or credit will be allowed to his vendor with respect
34 to the sale of the property.
35 2. The cost of materials used, labor or service cost, losses, or any
36 other expense.
37 3. The cost of transportation of the property prior to its sale.
38 4. The face value of manufacturer's discount coupons. A manufacturer's
39 discount coupon is a price reduction coupon presented by a consumer to a
40 retailer upon purchase of a manufacturer's product, the face value of
41 which may only be reimbursed by the manufacturer to the retailer.
42 (b) The term "sales price" does not include any of the following:
43 1. Retailer discounts allowed and taken on sales, but only to the extent
1 that such retailer discounts represent price adjustments as opposed to
2 cash discounts offered only as an inducement for prompt payment.
3 2. Any sums allowed on merchandise accepted in payment of other merchan-
4 dise, provided that this allowance shall not apply to the sale of a "new
5 manufactured home" or a "modular building" as defined herein.
6 3. The amount charged for property returned by customers when the amount
7 charged therefor is refunded either in cash or credit; but this exclusion
8 shall not apply in any instance when the customer, in order to obtain the
9 refund, is required to purchase other property at a price greater than the
10 amount charged for the property that is returned.
11 4. The amount charged for labor or services rendered in installing or
12 applying the property sold, provided that said amount is stated separately
13 and such separate statement is not used as a means of avoiding imposition
14 of this tax upon the actual sales price of the tangible personal property;
15 except that charges by a manufactured homes dealer for set up of a manu-
16 factured home shall be included in the "sales price" of such manufactured
18 5. The amount of any tax (not including, however, any manufacturers' or
19 importers' excise tax) imposed by the United States upon or with respect
20 to retail sales whether imposed upon the retailer or the consumer.
21 6. The amount charged for finance charges, carrying charges, service
22 charges, time-price differential, or interest on deferred payment sales,
23 provided such charges are not used as a means of avoiding imposition of
24 this tax upon the actual sales price of the tangible personal property.
25 7. Delivery and handling charges for transportation of tangible personal
26 property to the consumer, provided that the transportation is stated sepa-
27 rately and the separate statement is not used as a means of avoiding impo-
28 sition of the tax upon the actual sales price of the tangible personal
29 property; except that charges by a manufactured homes dealer for transpor-
30 tation of a manufactured home shall be included in the "sales price" of
31 such manufactured home.
32 8. Manufacturers' rebates when used at the time of a retail sale as a
33 down payment on or reduction to the retail sales price of a motor vehicle
34 to which the rebate applies. A manufacturer's rebate is a cash payment
35 made by a manufacturer to a consumer who has purchased or is purchasing
36 the manufacturer's product from the retailer.
37 9. The amount of any fee imposed upon an outfitter as defined in section
38 36-2102, Idaho Code, by a governmental entity pursuant to statute for the
39 purpose of conducting outfitting activities on land or water subject to
40 the jurisdiction of the governmental entity, provided that the fee is
41 stated separately and is presented as a use fee paid by the outfitted pub-
42 lic to be passed through to the governmental entity.
43 10. The amount of any discount or other price reduction on telecommunica-
44 tions equipment when offered as an inducement to the consumer to commence
45 or continue telecommunications service, or the amount of any commission or
46 other indirect compensation received by a retailer or seller as a result
47 of the consumer commencing or continuing telecommunications service.
48 11. The amount of any motor vehicle rental tax imposed under chapter 47,
49 title 63, Idaho Code.
50 (c) The sales price of a "new manufactured home" or a "modular building"
51 as defined in this act chapter shall be limited to and include only fifty-five
52 percent (55%) of the sales price as otherwise defined herein.
53 (d) Taxes previously paid on amounts represented by accounts found to be
54 worthless may be credited upon a subsequent payment of the tax provided in
55 this chapter or, if no such tax is due, refunded. If such accounts are there-
1 after collected, a tax shall be paid upon the amount so collected.
2 (e) Tangible personal property when sold at retail for more than eleven
3 cents ( $.11¢) but less than one dollar and one cent ($1.01) through a vending
4 machine shall be deemed to have sold at a sales price equal to one hundred
5 seventeen percent (117%) of the price which is paid for such tangible personal
6 property and/or its component parts including packaging by the owner or opera-
7 tor of the vending machines.
8 SECTION 2. That Title 63, Idaho Code, be, and the same is hereby amended
9 by the addition thereto of a NEW CHAPTER, to be known and designated as Chap-
10 ter 47, Title 63, Idaho Code, and to read as follows:
11 CHAPTER 47
12 MOTOR VEHICLE SHORT-TERM LEASE OR RENTAL TAX
13 63-4701. DEFINITIONS. As used in this chapter:
14 (1) (a) "Daily lease or rental rate" means the following:
15 (i) Charges for time of use of the rental vehicle and mileage, if
17 (ii) Charges accepted by the renter for personal accident insurance;
18 (iii) Charges for additional drivers or underage drivers, with
19 underage being determined by the motor vehicle rental business; and
20 (iv) Charges for child safety restraints, luggage racks, ski racks
21 or other accessory equipment for the rental vehicle.
22 (b) "Daily lease or rental rate" does not include:
23 (i) Rental vehicle price discounts allowed and taken;
24 (ii) Rental charges or other charges or fees imposed on the rental
25 vehicle owner or operator for the privilege of operating as a conces-
26 sionaire at an airport terminal building;
27 (iii) Motor fuel;
28 (iv) Intercity rental vehicle drop charges; or
29 (v) Taxes imposed by federal, state or local governments.
30 (2) "Lease," "leasing" or "rental" means any transfer of possession or
31 control of tangible personal property for a fixed or indeterminate term for
32 consideration, including future options to extend the lease or rental. The tax
33 on leases and rentals may be referred to as the rental tax.
34 (3) "Lessee" means any person who leases or rents a motor vehicle from a
35 motor vehicle rental business for the person's own use and not for rental to
37 (4) "Motor vehicle rental business" means any business entity that is
38 engaged in the business of leasing or renting motor vehicles within the state
39 of Idaho without a driver provided to a lessee by the motor vehicle rental
41 (5) "Rental vehicle" means a motor vehicle that is used by a motor vehi-
42 cle rental business for rental through an arrangement and for consideration
43 for rental to others, without a driver provided by the motor vehicle rental
44 business, for periods of not more than thirty (30) consecutive days.
45 63-4702. MOTOR VEHICLE SHORT-TERM LEASE OR RENTAL TAX. (1) There is
46 hereby imposed a tax of four percent (4%) of the daily lease or rental rate on
47 all short-term leases and rentals of motor vehicles not exceeding thirty (30)
48 days. The rental tax shall be charged on the total amount the motor vehicle
49 rental business charges the lessee for the rental of a motor vehicle. This tax
50 shall be collected on each motor vehicle rental business regardless of whether
51 the vehicle is licensed or registered in this state. Incidence of the tax
1 shall occur upon taking delivery in the state of Idaho of the rented or leased
2 motor vehicle.
3 (2) The rental or lease of a motor vehicle is exempt from the tax imposed
4 in subsection (1) of this section if:
5 (a) The motor vehicle is registered for a gross weight of eight thousand
6 one (8,001) pounds or more;
7 (b) The motor vehicle is rented as a personal household goods moving van;
8 (c) The lease or rental of the motor vehicle is made for the purpose of
9 temporarily replacing a person's motor vehicle that is being repaired pur-
10 suant to a repair agreement or an insurance agreement; or
11 (d) The motor vehicle is licensed and operated as a taxicab.
12 (3) The agencies and organizations that are exempted from paying sales
13 and use tax under section 63-3622O, Idaho Code, are exempted from the motor
14 vehicle rental tax imposed under this chapter.
15 (4) The tax imposed in this section shall be collected by the motor vehi-
16 cle rental business from the lessee as a part of the vehicle rental agreement.
17 The motor vehicle rental agreement shall separately indicate the amount of the
18 motor vehicle rental tax imposed on each motor vehicle rental.
19 63-4703. REGISTRATION, RETURNS AND PAYMENTS. (1) Any business entity
20 engaged in business as a motor vehicle rental business within the state of
21 Idaho shall register with the state tax commission in such manner as the tax
22 commission may prescribe as a business required to collect the motor vehicle
23 rental tax. Registration shall be in the same manner and form as is required
24 for obtaining a seller's permit for state sales tax.
25 (2) The motor vehicle rental taxes imposed under section 63-4702, Idaho
26 Code, are due and payable by the motor vehicle rental business to the state
27 tax commission monthly on or before the twentieth day of the succeeding month.
28 (3) All moneys collected or received by the state tax commission from the
29 taxes, penalties, interest and fees imposed in this chapter shall be deposited
30 with the state treasurer to be credited by the treasurer to the state highway
31 account created in section 40-702, Idaho Code, which shall be expended solely
32 for contract construction and right-of-way acquisitions after making deduc-
33 tions for:
34 (a) An amount of money equal to the actual cost of collecting, adminis-
35 tering and enforcing the provisions of this chapter, as determined by the
36 state tax commission, shall be retained by the commission. The amount
37 retained by the commission shall not exceed the amount authorized to be
38 expended by appropriation by the legislature; and
39 (b) An amount of money to be distributed to the state refund account suf-
40 ficient to pay current refund claims. All refunds authorized by the com-
41 mission to be paid shall be paid from the state refund account and those
42 moneys are hereby continuously appropriated for that purpose.
43 (4) On or before the twentieth day of each month, the motor vehicle
44 rental business shall file a return with the state tax commission in such form
45 as the state tax commission may prescribe.
46 (5) For the purpose of the motor vehicle rental tax, a return shall be
47 filed by every motor vehicle rental business. Returns shall be signed by the
48 person required to file the return or by his duly authorized agent.
49 (6) For the purposes of the motor vehicle rental tax, the return shall
50 show the total daily lease or rental fees charged during the reporting period
51 for motor vehicle leases and rentals subject to tax under this chapter.
52 (7) The return shall show the total amount of the taxes for the period
53 covered by the return and such other information as the state tax commission
54 deems necessary for the proper administration of this chapter.
1 (8) The person required to file the return shall mail or deliver the
2 return together with a remittance of any tax due to the state tax commission
3 for the reporting period.
4 (9) The state tax commission, if it deems it necessary in order to ensure
5 payment to or facilitate the collection of taxes by the state, may require
6 returns for periods other than monthly periods.
7 (10) For the purposes of the motor vehicle lease and rental tax, gross
8 amounts from motor vehicle rentals, which may be subject to taxation under
9 this chapter, shall be reported and the tax shall be paid in accordance with
10 such rules as the state tax commission may prescribe.
11 (11) The state tax commission for good cause may extend, for not to exceed
12 one (1) month, the time for making any return or paying any amount required to
13 be paid under this chapter.
14 (12) Any person to whom an extension is granted and who pays the tax
15 within the period for which the extension is granted shall pay, in addition to
16 the tax, interest at the rate provided in section 63-3045, Idaho Code, from
17 the date on which the tax would have been due without the extension until the
18 day of payment.
19 63-4704. TAXES AS STATE MONEY. All moneys collected by motor vehicle
20 rental businesses in compliance with this chapter shall, immediately upon col-
21 lection, be state money and every such business shall hold such money for the
22 state of Idaho and for payment to the state tax commission in the manner and
23 at the times required in this chapter. Such money shall not, for any purpose,
24 be considered to be a part of the proceeds of the lease or rental to which the
25 tax relates and shall not be subject to an encumbrance, security interest,
26 execution or seizure on account of any debt owed by the business to any credi-
27 tor other than the state tax commission.
28 63-4705. ADMINISTRATION. (1) The state tax commission shall enforce the
29 provisions of this chapter and may prescribe, adopt, and enforce rules relat-
30 ing to the administration and enforcement of this chapter. The state tax com-
31 mission may prescribe the extent to which any rule shall be applied without
32 retroactive effect.
33 (2) The state tax commission shall employ qualified auditors for examina-
34 tion of taxpayers' records and books. The state tax commission shall also
35 employ such accountants, investigators, regional supervisors, assistants,
36 clerks, and other personnel as are necessary for the efficient administration
37 of this chapter, and may delegate authority to its representatives to conduct
38 hearings, or perform any other duties imposed by this chapter.
39 (3) Every motor vehicle rental business shall keep such records,
40 receipts, invoices and other pertinent papers as the state tax commission may
41 require. Every such motor vehicle rental business that files the returns
42 required under this chapter shall keep such records for not less than four (4)
43 years from the making of such records unless the state tax commission, in
44 writing, sooner authorizes their destruction.
45 (4) The state tax commission, or any person authorized in writing by it,
46 may examine the books, papers, records and equipment of any motor vehicle
47 rental business and any person liable for the motor vehicle rental tax and
48 may investigate the character of the business of the person in order to verify
49 the accuracy of any return made, or, if no return is made by the person, to
50 ascertain and determine the amount required to be paid.
51 (5) Motor vehicle rental businesses whose pertinent records are kept out-
52 side of the state must bring the records to Idaho for examination by the state
53 tax commission upon request of the commission, or, by agreement with the state
1 tax commission, permit an auditor designated by the state tax commission to
2 visit the place where the records are kept and there audit such records.
3 63-4706. REFUNDS, LIMITATIONS AND INTEREST. (1) Subject to the provisions
4 of subsection (2) of this section, if any amount due under this chapter has
5 been overpaid, the excess amount may be credited on any amount then due to the
6 state tax commission from the person by whom the excess was paid and any bal-
7 ance refunded to that person.
8 (2) (a) No such credit or refund shall be allowed after three (3) years
9 from the time the payment was made to the state tax commission, unless
10 before the expiration of such period a written claim therefor is filed
11 with the state tax commission by the claimant or the claimant's represen-
12 tative, but only if the claimant has authorized in writing the representa-
13 tive to file a claim.
14 (b) For periods in regard to which the state tax commission asserts a
15 deficiency under section 63-3629 or 63-3630, Idaho Code, a claim for
16 refund, relating to the period to which the deficiency relates, must be
17 made on or before the later of:
18 (i) The date provided in subsection (2)(a) of this section; or
19 (ii) The date upon which any administrative or judicial proceeding
20 relating to such deficiency is finally resolved; or
21 (iii) The date specified in any agreement under section 63-4709(6),
22 Idaho Code.
23 (c) A taxpayer claiming a refund of amounts paid in obedience to such
24 deficiencies shall do so by appealing within the time limits prescribed in
25 sections 63-3049 and 63-3631, Idaho Code.
26 (3) Interest shall be allowed on the amount of such credits or refunds at
27 the rate provided in section 63-3045, Idaho Code, from the date such tax was
28 paid to the state tax commission.
29 (4) If the state tax commission denies a claim for refund in whole or in
30 part, it shall provide notice of the denial in the manner provided in section
31 63-4707(3), Idaho Code. The state tax commission shall issue a final decision
32 pursuant to the requirements of section 63-3045B, Idaho Code. Appeal of a tax
33 commission decision denying in whole or in part a claim for refund shall be
34 made in accordance with and within the time limits prescribed in section
35 63-3049, Idaho Code.
36 63-4707. DEFICIENCY DETERMINATIONS. (1) If the state tax commission is
37 not satisfied with the return or returns of the tax, because of errors or
38 omissions discovered in audits or in any other way, it may compute and deter-
39 mine the amount which is due upon the basis of facts contained in the return
40 or returns or upon the basis of any information within its possession or that
41 may come into its possession and assert a deficiency. One (1) or more defi-
42 ciency determinations may be made of the amount due for one (1) or for more
43 than one (1) period. In making such determination, the state tax commission
44 may offset overpayments against amounts due.
45 (2) If any person fails to make a return, the state tax commission shall
46 make an estimate of the amount of sales or use subject to taxation by this
47 chapter, and shall in this manner determine the amount of tax due from such
48 person. The estimate shall be made for the period or periods in respect to
49 which the person failed to make a return and shall be based upon any informa-
50 tion which is in the state tax commission's possession or may come into its
52 (3) The state tax commission shall give written notice of its determina-
53 tion and the amount of the deficiency, including any interest and penalties,
1 to the person from whom such deficiency amount is due in the manner prescribed
2 by section 63-3045, Idaho Code.
3 63-4708. INTEREST ON DEFICIENCIES. Interest upon any deficiency shall be
4 assessed at the same time as the deficiency and shall be due and payable upon
5 notice and demand from the state tax commission and shall be collected as a
6 part of the tax at the rate provided in section 63-3045, Idaho Code, from the
7 date prescribed for the payment of the tax.
8 63-4709. PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION. Except as
9 otherwise provided in this section:
10 (1) The amount of taxes imposed in this chapter shall be assessed within
11 three (3) years after the due date of the return or the date the return was
12 filed, whichever is the later, and no proceeding in court without assessment
13 for the collection of such taxes shall be begun after the expiration of such
14 period; provided however, if an assessment has been made within the prescribed
15 time, such tax may be collected by levy or by a proceeding in court within a
16 period of six (6) years after assessment of the tax and, provided further,
17 that this shall not be in derogation of any of the remedies elsewhere herein
18 provided. The running of the period of limitations provided in this section
19 shall be suspended for the period during which the state tax commission is
20 prohibited from making the assessment or from collecting by levy or a proceed-
21 ing in court, and for thirty (30) days thereafter.
22 (2) In the case of a false or fraudulent return with the intent to evade
23 tax, or a willful attempt in any manner to defeat or evade tax, the tax may be
24 assessed, or a proceeding in court for collection of such tax may be begun
25 without assessment, at any time.
26 (3) In the case of taxes owed by a person who has failed to file a return
27 as provided in section 63-4703, Idaho Code, the amount of taxes imposed in
28 this chapter shall be assessed within seven (7) years of the time the return
29 upon which the tax asserted to be due should have been filed.
30 (4) The periods of limitation upon assessment and collection provided in
31 this section shall not apply:
32 (a) In cases where the facts disclose a false or fraudulent act with the
33 intent to evade tax; or
34 (b) To taxes collected by a motor vehicle rental business that has failed
35 to pay over such taxes to the state tax commission.
36 (5) No assessment of a deficiency with respect to the tax imposed in this
37 chapter, and no distraint or proceedings in court for its collection shall be
38 made, begun, or prosecuted until a notice under section 63-3629, Idaho Code,
39 has been mailed to the taxpayer, nor until all appeal rights relating to the
40 deficiency have become final.
41 (6) Where, before the expiration of the time prescribed in this section
42 for the assessment of any tax imposed in this chapter, both the state tax com-
43 mission or its delegate or deputy and the motor vehicle rental business have
44 consented in writing to its assessment after such time, the tax may be
45 assessed at any time prior to the expiration of the period agreed upon. The
46 period so agreed upon may be extended by subsequent agreements in writing made
47 before the expiration of the period previously agreed upon.
48 63-4710. ADDITIONS, PENALTIES AND REQUIREMENTS. The additions, penalties
49 and requirements provided by the Idaho income tax act, sections 63-3046,
50 63-3075, 63-3076 and 63-3077, Idaho Code, shall apply in the same manner and
51 to the same extent to this chapter as to the Idaho income tax act and shall
52 cover acts, omissions and delinquencies under this chapter similar to acts,
1 omissions and delinquencies under the Idaho income tax act and such additions,
2 penalties and requirements shall, for this purpose, be described as and be for
3 acts, omissions, delinquencies and requirements under the Idaho sales and use
4 tax act; provided however, that the provisions of section 63-3076, Idaho Code,
5 shall not prevent the release of information about a specific transaction to
6 any party to such transaction and any motor vehicle rental business signing an
7 exemption claim relating to the transaction. The tax commission may release
8 such information only when it determines that the release will benefit the
9 enforcement of this chapter, and not otherwise.
10 63-4711. AUTHORITY TO ENTER INTO AGREEMENTS. Notwithstanding the provi-
11 sions of section 63-3076 or 63-4710, Idaho Code, relating to confidentiality,
12 the state tax commission may enter into a written agreement with the Idaho
13 transportation department providing for an exchange of information as both the
14 commission and the department may find necessary to implement the letter and
15 intent of this chapter or the laws relating to the registration of motor vehi-
16 cles in this state. The state tax commission is not authorized by this section
17 to disclose any financial information from any tax return filed with the state
18 tax commission other than whether or not a motor vehicle rental business filed
19 a resident or nonresident return.
20 63-4712. COLLECTION AND ENFORCEMENT. The collection and enforcement pro-
21 cedures provided by the Idaho income tax act, sections 63-3030A, 63-3038,
22 63-3039, 63-3040, 63-3042, 63-3043, 63-3044, 63-3045B, 63-3047, 63-3048,
23 63-3049, 63-3050 through 63-3064, 63-3065A, 63-3071 and 63-3074, Idaho Code,
24 shall apply and be available to the state tax commission for enforcement of
25 the provisions of this chapter and collection of any amounts due under this
26 chapter, and said sections shall, for this purpose, be considered part of this
27 chapter and wherever liens or any other proceedings are defined as income tax
28 liens or proceedings, they shall, when applied in enforcement or collection
29 under this chapter, be described as sales and use tax liens and proceedings.
STATEMENT OF PURPOSE
This legislation amends Idaho Code as it relates to motor vehicle
lease or rental tax. It also adds a new Chapter 47, Title 63,
Idaho Code, which will impose a motor vehicle short term lease or
There will be a positive fiscal impact to the Highway
Distribution Account in the amount of $1.3 million.
Name: Senator John McGee
Representative Leon Smith
Representative Ken Roberts
Phone: (208) 332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 641