2008 Legislation
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HOUSE BILL NO. 641<br /> – MV, lease/rental, tax


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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

03/12    House intro - 1st rdg - to printing
03/13    Rpt prt - to Transp

Bill Text

  ]]]]              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

 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


  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 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

 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


  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
 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,


  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.

  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 / Fiscal Impact

                       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.

Name: Senator John McGee
      Representative Leon Smith 
      Representative Ken Roberts
Phone: (208) 332-1000 

STATEMENT OF PURPOSE/FISCAL NOTE                         H 641