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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 procedures. 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 - 2008IN 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 24 following: 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 2 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 17 home. 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 thisactchapter 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- 3 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 16 applicable; 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 36 others. 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 40 business. 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 4 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. 5 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 6 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 51 possession. 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, 7 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, 8 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
RS 18108
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
rental tax.
FISCAL NOTE
There will be a positive fiscal impact to the Highway
Distribution Account in the amount of $1.3 million.
Contact
Name: Senator John McGee
Representative Leon Smith
Representative Ken Roberts
Phone: (208) 332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 641