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ID S1381

Bill

Status

Engrossed

3/3/2010

Primary Sponsor

Unknown

Origin

Senate

2010 Regular Session

AI Summary

  • Legislature shall conduct an annual review of sales tax exemptions under Chapter 36, Title 63, Idaho Code, with fiscal impact analysis included in each review.

  • All exemptions must be reviewed within any five-year period, though fewer than all exemptions may be reviewed in any single year.

  • Any sales tax exemption enacted after July 1, 2010, automatically expires five years after its effective date unless extended by subsequent statute.

Legislative Description

Adds to existing law relating to revenue and taxation to provide for annual review of certain exemptions and for the expiration of certain exemptions.

REVENUE AND TAXATION

Last Action

to Rev/Tax

3/4/2010

Committee Referrals

Revenue and Taxation3/4/2010
Local Government and Taxation2/23/2010

Full Bill Text

No bill text available