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H0655aa....................................................by STATE AFFAIRS
HIGHWAY IMPROVEMENTS - Amends existing law to revise eligibility criteria;
and to further define the term "highway improvements"; and to provide a
sales and use tax rebate to certain developers of certain commercial
complexes.
03/17 House intro - 1st rdg - to printing
03/18 Rpt prt - to Transp
03/27 Rpt out - to Gen Ord
Rpt out amen - to engros
03/28 Rpt engros - 1st rdg - to 2nd rdg as amen
Rls susp - PASSED - 40-25-5
AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bilbao, Black, Bolz,
Bowers, Bradford, Chadderdon, Clark, Collins, Crane, Durst, Eskridge,
Hagedorn, Hart, Henderson, Killen, Kren, Lake, Marriott, Mortimer,
Moyle, Nonini, Raybould, Roberts, Ruchti, Schaefer, Shepherd(02),
Shepherd(08), Shirley, Snodgrass, Stevenson, Thayn, Thomas, Vander
Woude, Wood(27), Mr. Speaker
NAYS -- Bell, Block, Bock, Boe, Brackett, Chavez, Chew, Harwood,
Henbest, Jaquet, LeFavour, Loertscher, Luker, Mathews, Nielsen,
Pasley-Stuart, Patrick, Pence, Ringo, Rusche, Sayler, Shively,
Smith(30), Smith(24), Trail
Absent and excused -- King, Labrador, McGeachin, Wills, Wood(35)
Floor Sponsor - Nonini
Title apvd - to Senate
03/28 Senate intro - 1st rdg - to Loc Gov
03/31 Rpt out - rec d/p - to 2nd rdg
04/01 To 14th Ord
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-ninth Legislature Second Regular Session - 2008IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 655 BY STATE AFFAIRS COMMITTEE 1 AN ACT 2 RELATING TO A SALES AND USE TAX REBATE TO CERTAIN DEVELOPERS OF CERTAIN 3 RETAIL COMMERCIAL COMPLEXES; AMENDING SECTION 63-3641, IDAHO CODE, TO 4 REVISE ELIGIBILITY CRITERIA AND TO FURTHER DEFINE THE TERM "HIGHWAY 5 IMPROVEMENTS." 6 Be It Enacted by the Legislature of the State of Idaho: 7 SECTION 1. That Section 63-3641, Idaho Code, be, and the same is hereby 8 amended to read as follows: 9 63-3641. TANGIBLE PERSONAL PROPERTY SOLD BY CERTAIN RETAILERS. (1) A de- 10 veloper of a retail commercial complex whose stores sell tangible personal 11 property or taxable services and collected sales or use tax from customers at 12 the location of the developer's retail commercial complex may qualify for a 13 rebate of taxes paid on such purchases, but only if the developer of a retail 14 commercial complex whose stores sell tangible personal property or taxable 15 services has built a complex in Idaho that is of a minimum cost as provided in 16 subsection (2) of this section and has incurred costs in excess of eight mil- 17 lion dollars ($8,000,000)forrelated to the installation of an interchange 18 from an interstate highway or a highway enumerated in section 40-201, Idaho 19 Code, or highway improvements by the Idaho transportation department or a 20 political subdivision or a contractor of the transportation department or 21 political subdivision and/or freeway interchange improvements on land owned by 22 the state of Idaho or a political subdivision and/or auxiliary lanes necessi- 23 tated by the design and construction of interchanges. 24 (2) To qualify for the rebate, the developer of a retail commercial com- 25 plex whose stores sell tangible personal property or taxable services shall 26 have those stores collect sales and use taxes on sales of tangible personal 27 property or taxable services from the retail commercial complex. Any improve- 28 ment or alteration to a public highway must be bonded in accordance with the 29 public contracts bond act in chapter 19, title 54, Idaho Code. Once the devel- 30 oper of a retail commercial complex whose stores sell tangible personal prop- 31 erty or taxable services certifies that the retail commercial complex has 32 cost a minimum of four million dollars ($4,000,000) and the developer of a 33 retail commercial complex whose stores sell tangible personal property or 34 taxable services has expended in excess of eight million dollars ($8,000,000) 35forin costs related to the installation of an interchange and/or related 36 interchange improvements from an interstate highway or a highway enumerated in 37 section 40-201, Idaho Code, or highway improvements by the Idaho transporta- 38 tion department or a political subdivision or a contractor of the transporta- 39 tion department or political subdivision and/or freeway interchange improve- 40 ments, the developer may file with the state tax commission a refund request 41 of sixty percent (60%) of the sales and use taxes collected for the sale of 42 tangible personal property or taxable services from stores in the retail com- 43 mercial complex. The refund request shall state that the developer of a retail 2 1 commercial complex whose stores sell tangible personal property or taxable 2 services has constructed a retail facility that meets the minimum expenditure 3 requirements and also meets the minimum expenditure requirements for an inter- 4 change and/or related freeway interchange improvements and/or highway improve- 5 ments to be eligible for the rebate, and that the developer is entitled to 6 receive a rebate of sixty percent (60%) of all sales and use taxes collected 7 by the stores in the retail commercial complex that qualifies for the rebate 8 created by this section. The state tax commission may require that sufficient 9 documentation be provided by the developer of a retail commercial complex 10 whose stores sell tangible personal property or taxable services regarding 11 expenditures and shall require an attestation from the Idaho transportation 12 department or a political subdivision that the minimum requirements of this 13 section have been met. The transportation department or the political subdivi- 14 sion shall verify to the state tax commission the amount of expenditures the 15 developer has expended on the interchange and/or related freeway interchange 16 improvements and/or highway improvements. 17 (3) Upon filing of a written refund claim by the developer of a retail 18 commercial complex whose stores sell tangible personal property or taxable 19 services entitled to the rebate, and subject to such reasonable documentation 20 and verification as the state tax commission may require, the rebate shall be 21 paid by the state tax commission from the demonstration pilot project fund, 22 which is hereby created in the state treasury, in a timely manner not to 23 exceed sixty (60) calendar days after receipt as funds are available. To qual- 24 ify for the rebate, stores in an eligible complex shall report their sales to 25 the state tax commission separately from other stores they own in the state. 26 Nothing in this section shall be deemed to hold the state of Idaho or any 27 political subdivision liable for any and all liens filed on a project subject 28 to rebate pursuant to this section. All sales and use tax information remitted 29 by retailers shall be deemed a trade secret, shall be confidential and shall 30 not be disclosed by the state tax commission. A developer of a retail commer- 31 cial complex whose stores sell tangible personal property or taxable services 32 must submit a claim for refund pursuant to this section within two (2) years 33 of the developer's last expenditure on the interchange and/or related freeway 34 interchange improvements and/or highway improvements. No interest shall be 35 paid by the state on moneys refunded and all moneys refunded shall be paid 36 from the sales tax account pursuant to subsection (11) of section 63-3638, 37 Idaho Code, and shall be limited to a total aggregate of thirty-five million 38 dollars ($35,000,000) or lesser amount if that is what was expended. 39 (4) Once the developer of a retail commercial complex whose stores sell 40 tangible personal property or taxable services has recouped its costs of 41 funding the interchange and/or related freeway interchange improvements and/or 42 highway improvements and/or related transportation infrastructure, the de- 43 veloper shall be ineligible to receive the rebate pursuant to this section. 44 (5) As used in this section: 45 (a) "Development of a retail commercial complex whose stores sell tangi- 46 ble personal property or taxable services" includes all buildings, the 47 parking lot, sidewalks and all accessory equipment including, but not lim- 48 ited to, lighting and traffic signs. Retail stores in the retail commer- 49 cial complex shall sell tangible personal property or taxable services 50 that are subject to the sales and use tax. 51 (b) "Freeway interchange improvements" includes on and off ramps, over- 52 pass and underpass improvements and signalization to facilitate the effec- 53 tive access from the interstate highway system. 54 (c) "Highway improvements" shall be improvements or upgrades to highways 55 enumerated in section 40-201, Idaho Code, and the construction of and/or 3 1 improvements or upgrades to arterial or collector public roads that are 2 related to the creation of increased capacity on such highways and are 3 undertaken in connection with improvements or upgrades to highways enumer- 4 ated in section 40-201, Idaho Code.
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-ninth Legislature Second Regular Session - 2008Moved by Nonini Seconded by Moyle IN THE HOUSE OF REPRESENTATIVES HOUSE AMENDMENT TO H.B. NO. 655 1 AMENDMENT TO SECTION 1 2 On page 2, in line 8 following "section." insert: "If a store or stores in 3 the retail commercial complex were in existence and collecting sales tax prior 4 to the developer qualifying for the rebate pursuant to this section, that 5 store's or stores' sales tax shall not be counted in the rebate of sixty per- 6 cent (60%) of all sales and use taxes collected by the stores in the retail 7 commercial complex.".
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-ninth Legislature Second Regular Session - 2008IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 655, As Amended BY STATE AFFAIRS COMMITTEE 1 AN ACT 2 RELATING TO A SALES AND USE TAX REBATE TO CERTAIN DEVELOPERS OF CERTAIN 3 RETAIL COMMERCIAL COMPLEXES; AMENDING SECTION 63-3641, IDAHO CODE, TO 4 REVISE ELIGIBILITY CRITERIA AND TO FURTHER DEFINE THE TERM "HIGHWAY 5 IMPROVEMENTS." 6 Be It Enacted by the Legislature of the State of Idaho: 7 SECTION 1. That Section 63-3641, Idaho Code, be, and the same is hereby 8 amended to read as follows: 9 63-3641. TANGIBLE PERSONAL PROPERTY SOLD BY CERTAIN RETAILERS. (1) A de- 10 veloper of a retail commercial complex whose stores sell tangible personal 11 property or taxable services and collected sales or use tax from customers at 12 the location of the developer's retail commercial complex may qualify for a 13 rebate of taxes paid on such purchases, but only if the developer of a retail 14 commercial complex whose stores sell tangible personal property or taxable 15 services has built a complex in Idaho that is of a minimum cost as provided in 16 subsection (2) of this section and has incurred costs in excess of eight mil- 17 lion dollars ($8,000,000)forrelated to the installation of an interchange 18 from an interstate highway or a highway enumerated in section 40-201, Idaho 19 Code, or highway improvements by the Idaho transportation department or a 20 political subdivision or a contractor of the transportation department or 21 political subdivision and/or freeway interchange improvements on land owned by 22 the state of Idaho or a political subdivision and/or auxiliary lanes necessi- 23 tated by the design and construction of interchanges. 24 (2) To qualify for the rebate, the developer of a retail commercial com- 25 plex whose stores sell tangible personal property or taxable services shall 26 have those stores collect sales and use taxes on sales of tangible personal 27 property or taxable services from the retail commercial complex. Any improve- 28 ment or alteration to a public highway must be bonded in accordance with the 29 public contracts bond act in chapter 19, title 54, Idaho Code. Once the devel- 30 oper of a retail commercial complex whose stores sell tangible personal prop- 31 erty or taxable services certifies that the retail commercial complex has 32 cost a minimum of four million dollars ($4,000,000) and the developer of a 33 retail commercial complex whose stores sell tangible personal property or 34 taxable services has expended in excess of eight million dollars ($8,000,000) 35forin costs related to the installation of an interchange and/or related 36 interchange improvements from an interstate highway or a highway enumerated in 37 section 40-201, Idaho Code, or highway improvements by the Idaho transporta- 38 tion department or a political subdivision or a contractor of the transporta- 39 tion department or political subdivision and/or freeway interchange improve- 40 ments, the developer may file with the state tax commission a refund request 41 of sixty percent (60%) of the sales and use taxes collected for the sale of 42 tangible personal property or taxable services from stores in the retail com- 43 mercial complex. The refund request shall state that the developer of a retail 2 1 commercial complex whose stores sell tangible personal property or taxable 2 services has constructed a retail facility that meets the minimum expenditure 3 requirements and also meets the minimum expenditure requirements for an inter- 4 change and/or related freeway interchange improvements and/or highway improve- 5 ments to be eligible for the rebate, and that the developer is entitled to 6 receive a rebate of sixty percent (60%) of all sales and use taxes collected 7 by the stores in the retail commercial complex that qualifies for the rebate 8 created by this section. If a store or stores in the retail commercial complex 9 were in existence and collecting sales tax prior to the developer qualifying 10 for the rebate pursuant to this section, that store's or stores' sales tax 11 shall not be counted in the rebate of sixty percent (60%) of all sales and use 12 taxes collected by the stores in the retail commercial complex. The state tax 13 commission may require that sufficient documentation be provided by the devel- 14 oper of a retail commercial complex whose stores sell tangible personal prop- 15 erty or taxable services regarding expenditures and shall require an attesta- 16 tion from the Idaho transportation department or a political subdivision that 17 the minimum requirements of this section have been met. The transportation 18 department or the political subdivision shall verify to the state tax commis- 19 sion the amount of expenditures the developer has expended on the interchange 20 and/or related freeway interchange improvements and/or highway improvements. 21 (3) Upon filing of a written refund claim by the developer of a retail 22 commercial complex whose stores sell tangible personal property or taxable 23 services entitled to the rebate, and subject to such reasonable documentation 24 and verification as the state tax commission may require, the rebate shall be 25 paid by the state tax commission from the demonstration pilot project fund, 26 which is hereby created in the state treasury, in a timely manner not to 27 exceed sixty (60) calendar days after receipt as funds are available. To qual- 28 ify for the rebate, stores in an eligible complex shall report their sales to 29 the state tax commission separately from other stores they own in the state. 30 Nothing in this section shall be deemed to hold the state of Idaho or any 31 political subdivision liable for any and all liens filed on a project subject 32 to rebate pursuant to this section. All sales and use tax information remitted 33 by retailers shall be deemed a trade secret, shall be confidential and shall 34 not be disclosed by the state tax commission. A developer of a retail commer- 35 cial complex whose stores sell tangible personal property or taxable services 36 must submit a claim for refund pursuant to this section within two (2) years 37 of the developer's last expenditure on the interchange and/or related freeway 38 interchange improvements and/or highway improvements. No interest shall be 39 paid by the state on moneys refunded and all moneys refunded shall be paid 40 from the sales tax account pursuant to subsection (11) of section 63-3638, 41 Idaho Code, and shall be limited to a total aggregate of thirty-five million 42 dollars ($35,000,000) or lesser amount if that is what was expended. 43 (4) Once the developer of a retail commercial complex whose stores sell 44 tangible personal property or taxable services has recouped its costs of 45 funding the interchange and/or related freeway interchange improvements and/or 46 highway improvements and/or related transportation infrastructure, the de- 47 veloper shall be ineligible to receive the rebate pursuant to this section. 48 (5) As used in this section: 49 (a) "Development of a retail commercial complex whose stores sell tangi- 50 ble personal property or taxable services" includes all buildings, the 51 parking lot, sidewalks and all accessory equipment including, but not lim- 52 ited to, lighting and traffic signs. Retail stores in the retail commer- 53 cial complex shall sell tangible personal property or taxable services 54 that are subject to the sales and use tax. 55 (b) "Freeway interchange improvements" includes on and off ramps, over- 3 1 pass and underpass improvements and signalization to facilitate the effec- 2 tive access from the interstate highway system. 3 (c) "Highway improvements" shall be improvements or upgrades to highways 4 enumerated in section 40-201, Idaho Code, and the construction of and/or 5 improvements or upgrades to arterial or collector public roads that are 6 related to the creation of increased capacity on such highways and are 7 undertaken in connection with improvements or upgrades to highways enumer- 8 ated in section 40-201, Idaho Code.
STATEMENT OF PURPOSE
RS17955C1
This legislation cleans up the language in last year's STAR
legislation and more clearly defines the definition of "highway
improvements".
FISCAL NOTE
There is no fiscal impact to the General Fund.
Contact: Rep. Mike Moyle
Rep. Bob Nonini
Phone: 332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 655