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ID H0435
Bill
AI Summary
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Exempts donations to, sales to, and purchases by homeless shelters from Idaho sales and use tax from July 1, 2010, to June 30, 2012.
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Applies only to homeless shelters that are private nonprofit organizations with tax-exempt status under Section 501(c)(3) of the Internal Revenue Code.
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Limited to shelters that provide temporary shelter or food to economically disadvantaged individuals.
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Amends Section 63-36220, Idaho Code, adding this exemption as subsection (m) to existing tax exemptions for hospitals, educational institutions, food banks, and other qualifying organizations.
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Includes technical corrections to existing tax exemption language.
Legislative Description
Amends existing law relating to tax exemptions to provide that donations to, sales to and purchases by federally tax exempt homeless shelters and that provide temporary shelter or food to the economically disadvantaged are exempted from the sales and use tax for a time certain.
SALES AND USE TAX
Last Action
to Loc Gov
2/9/2010