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ID S1381
Bill
AI Summary
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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.
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All exemptions must be reviewed within any five-year period, though fewer than all exemptions may be reviewed in any single year.
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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