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H0567...............................................by REVENUE AND TAXATION
IDAHO DIGITAL LEARNING ACADEMY - Amends existing law to provide that the
Idaho Digital Learning Academy is an educational institution for sales and
use tax exemption purposes.
02/27 House intro - 1st rdg - to printing
02/28 Rpt prt - to 2nd rdg
02/29 2nd rdg - to 3rd rdg
03/03 3rd rdg - PASSED - 69-0-1
AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bell, Bilbao, Black,
Block, Bock, Boe, Bolz, Bowers, Brackett, Bradford, Chadderdon,
Chavez, Chew, Clark, Collins, Crane, Durst, Eskridge, Hagedorn, Hart,
Harwood, Henbest, Henderson, Jaquet, Killen, King, Kren, Labrador,
Lake, Loertscher, Luker, Marriott, Mathews, McGeachin, Mortimer,
Moyle, Nielsen, Nonini, Pasley-Stuart, Patrick, Pence, Raybould,
Ringo, Roberts, Ruchti, Rusche, Sayler, Schaefer, Shepherd(02),
Shepherd(08), Shirley, Shively, Smith(24), Smith(30), Snodgrass,
Stevenson, Thayn, Thomas, Trail, Vander Woude, Wills, Wood(27),
Wood(35), Mr. Speaker
NAYS -- None
Absent and excused -- LeFavour
Floor Sponsor - Shirley
Title apvd - to Senate
03/04 Senate intro - 1st rdg - to Loc Gov
03/07 Rpt out - rec d/p - to 2nd rdg
03/10 2nd rdg - to 3rd rdg
03/13 3rd rdg - PASSED - 35-0-0
AYES -- Andreason, Bair, Bastian, Bilyeu, Broadsword, Burkett,
Cameron, Coiner, Corder, Darrington, Davis, Fulcher, Gannon, Geddes,
Goedde, Hammond, Heinrich, Hill, Jorgenson, Kelly, Keough, Langhorst,
Little, Lodge, Malepeai(Sagness), McGee, McKague, McKenzie, Pearce,
Richardson, Schroeder, Siddoway, Stegner, Stennett, Werk
NAYS -- None
Absent and excused -- None
Floor Sponsors - Bastian & Acting Senator Sagness
Title apvd - to House
03/13 To enrol
03/14 Rpt enrol - Sp signed
03/17 Pres signed - To Governor
03/17 Governor signed
Session Law Chapter 172
Effective: 07/01/08
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-ninth Legislature Second Regular Session - 2008IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 567 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO THE SALES AND USE TAX; AMENDING SECTION 63-3622O, IDAHO CODE, TO 3 PROVIDE THAT THE IDAHO DIGITAL LEARNING ACADEMY IS AN EDUCATIONAL INSTITU- 4 TION AND TO MAKE TECHNICAL CORRECTIONS. 5 Be It Enacted by the Legislature of the State of Idaho: 6 SECTION 1. That Section 63-3622O, Idaho Code, be, and the same is hereby 7 amended to read as follows: 8 63-3622O. EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS. (1) There are exempted 9 from the taxes imposed by this chapter: 10 (a) Sales to or purchases by hospitals, health-related entities, educa- 11 tional institutions, forest protective associations and canal companies 12 which are nonprofit organizations; and 13 (b) Donations to, sales to, and purchases by the Idaho Foodbank Ware- 14 house, Inc.; and 15 (c) Donations to, sales to, and purchases by food banks or soup kitchens 16 of food or other tangible personal property used by food banks or soup 17 kitchens in the growing, storage, preparation or service of food, but not 18 including motor vehicles or trailers; and 19 (d) Sales of clothes to, donations of clothes to, and purchases of 20 clothes by nonsale clothiers; and 21 (e) Sales to or purchases by centers for independent living; and 22 (f) Sales to or purchases by the state of Idaho and its agencies and its 23 political subdivisions; and 24 (g) Sales to or purchases by volunteer fire departments or licensed emer- 25 gency medical service agencies; and 26 (h) Sales to or purchases by a qualifying senior citizen center; and 27 (i) Sales to or purchases by the Blind Services Foundation, Inc.; and 28 (j) Donations to, sales to or purchases by the Advocates for Survivors of 29 Domestic Violence and Sexual Assault, Inc., a nonprofit corporation.; and 30 (k) Sales to or purchases by nonprofit organizations offering free dental 31 clinic services to children.; and 32 (l) Admissions to and purchases by museums, as defined in subsection (2) 33 of this section. 34 (2) As used in this section, these words shall have the following mean- 35 ings: 36 (a) "Educational institution" shall mean nonprofit colleges, universi- 37 ties, public charter schools organized pursuant to chapter 52, title 33, 38 Idaho Code, the Idaho digital learning academy established pursuant to 39 chapter 55, title 33, Idaho Code, and other primary and secondary 40 schools, the income of which is devoted solely to education and in which 41 systematic instruction in the usual branches of learning is given. This 42 definition does not include schools primarily teaching business, dancing, 43 dramatics, music, cosmetology, writing, gymnastics, exercise and other 2 1 special accomplishments nor parent-teacher associations, parent groups, 2 alumni or other auxiliary organizations with purposes related to the edu- 3 cational function of an institution or collective group of institutions. 4 (b) "Hospital" shall include nonprofit institutions licensed by the state 5 for the care of ill persons. It shall not extend to nursing homes or simi- 6 lar institutions. 7 (c) "Health-related entities" shall mean the Idaho Cystic Fibrosis Foun- 8 dation, Idaho Epilepsy League, Idaho Lung Association, March of Dimes, 9 American Cancer Society, Mental Health Association, The Arc, The 10 Children's Home Society of Idaho, American Heart Association, Idaho Ronald 11 McDonald House, United Cerebral Palsy, Arthritis Foundation, Muscular Dys- 12 trophy Foundation, National Multiple Sclerosis Society, Rocky Mountain 13 Kidney Association, American Diabetes Association, Easter Seals, Idaho 14 Community Action Agencies, Idaho Primary Care Association and community 15 health centers who are members of the Idaho Primary Care Association, the 16 Idaho Diabetes Youth Programs, Special Olympics Idaho, the Idaho Women's 17 and Children's Alliance, and the Family Services Alliance of Southeast 18 Idaho, together with said entities' local or regional chapters or divi- 19 sions. 20 (d) "Canal companies" shall include nonprofit corporations which are 21 incorporated solely for the purpose of operating and maintaining and are 22 engaged solely in operation and maintenance of dams, reservoirs, canals, 23 lateral and drainage ditches, pumps or pumping plants. 24 (e) "Forest protective associations" shall mean associations whose pur- 25 pose is the furnishing, operating and maintaining of a protective system 26 for the detection, prevention and suppression of forest or range fires. 27 Forest protective associations shall include only those associations with 28 which the state of Idaho has contracted or become a member of pursuant to 29 chapter 1, title 38, Idaho Code. 30 (f) "Food banks or soup kitchens" shall mean any nonprofit corporation or 31 association, other than the Idaho Foodbank Warehouse, Inc., one of whose 32 regular activities is the furnishing or providing of food or food products 33 to others without charge. 34 (g) "Nonsale clothier" shall mean any nonprofit corporation or associa- 35 tion, one of whose primary purposes is the furnishing or providing of 36 clothes to others without charge. 37 (h) "Clothes" shall mean garments in general, designed or intended to be 38 worn by humans and shall include footwear in addition to wearing apparel. 39 (i) "Center for independent living" shall mean a private, nonprofit, non- 40 residential organization in which at least fifty-one percent (51%) of the 41 principal governing board, management and staff are individuals with dis- 42 abilities and that: 43 (i) Is designed and operated within a local community by individu- 44 als with disabilities; 45 (ii) Provides an array of independent living services and programs; 46 and 47 (iii) Is cross-disability. 48 (j) "Political subdivision" means: 49 (i) A governmental organization which: 50 1. Embraces a certain territory, 51 2. Is organized for public advantage and not in the interest of 52 private individuals or classes, 53 3. Has been delegated functions of government, and 54 4. Has the statutory power to levy taxes; or 55 (ii) A public health district created by section 39-408, Idaho 3 1 Code; or 2 (iii) A soil conservation district as defined in section 22-2717, 3 Idaho Code; or 4 (iv) A drainage district created pursuant to chapter 29, title 42, 5 Idaho Code; or 6 (v) An irrigation district created pursuant to title 43, Idaho 7 Code; or 8 (vi) A state grazing board created by section 57-1204, Idaho Code; 9 or 10 (vii) A water measurement district created pursuant to section 11 42-705 or 42-706, Idaho Code; or 12 (viii) A ground water management district created pursuant to chapter 13 51, title 42, Idaho Code. 14 (k) "Agency of the state of Idaho" shall mean an office or organization 15 created by the constitution or statutes of this state and constituting a 16 component part of the executive, judicial or legislative branch of the 17 government of this state. 18 (l) "Volunteer fire department" means an entity exempt from federal 19 income taxation pursuant to section 501(c)(3) of the Internal Revenue Code 20 and which primarily provides fire protection, or fire prevention on a not- 21 for-profit basis to surrounding residents. 22 (m) "Licensed emergency medical service agency (EMS)" means an emergency 23 medical service licensed by the EMS bureau of the department of health and 24 welfare and which is exempt from federal income taxation pursuant to sec- 25 tion 501(c)(3) of the Internal Revenue Code and which provides emergency 26 medical services on a not-for-profit basis to surrounding residents. 27 (n) "Qualifying senior citizen center" means an entity exempt from income 28 tax pursuant to section 501(c)(3) of the Internal Revenue Code and which 29 is a community facility for the organization and provision of a broad 30 spectrum of services, which shall include provision of health,(including 31 mental health), social, nutritional, and educational services and the pro- 32 vision of facilities for recreational activities for older individuals. 33 (o) "Museum" means a public institution or an entity exempt from income 34 tax pursuant to section 501(c)(3) of the Internal Revenue Code, which 35 stores, preserves and exhibits objects of art, history, science or other 36 objects of historical, educational or cultural value on a permanent basis 37 in a building, portion of a building or outdoor location and which pro- 38 vides museum services to the public on a regular basis. 39 (3) The exemption granted by subsection (1)(f) of this section does not 40 include any association or other organization whose members are political sub- 41 divisions or state agencies unless the organization is expressly created under 42 the joint powers provision of sections 67-2328 through 67-2333, Idaho Code. 43 (4) The exemptions granted by subsection (1) of this section do not 44 include the use of tangible personal property by a contractor used to improve 45 real property of an exempt entity when such use is within the definition pro- 46 vided by section 63-3615(b), Idaho Code, whether the use tax liability is 47 included in a contract total or stated separately in a contract. 48 (5) There is exempted from the taxes imposed in this chapter, the renting 49 of a place to sleep to an individual by the Idaho Ronald McDonald House.
STATEMENT OF PURPOSE
RS 17964
The purpose of this legislation is to clarify the tax-exempt status
of the Idaho Digital Learning Academy. The Idaho Digital Learning
Academy was created by the Idaho legislature in 2002 in Title 33,
Chapter 55 to provide "choice, accessibility, flexibility, quality,
and equity in curricular offerings for students in this state."
Under this current statute, IDLA's tax exempt status fell under a
"host district". IDLA's enrollment growth now warrants its
independence from a host district. This proposed legislation
clarifies IDLA's tax-exempt status independently from a host
district.
FISCAL NOTE
There is no fiscal impact.
Contact
Name: Representative Mack Shirley Senator Stan Bastian
Phone: (208) 332-1000 Senator Dick Sagness
Representative Pete Nielsen Donna Vakili, IDLA
Representative Rich Wills (208) 342-0207
Representative Donna Boe
STATEMENT OF PURPOSE/FISCAL NOTE H 567