Loading chat...
ID H0213
Bill
AI Summary
-
Amends Idaho Code Section 63-3613 to add new subsection (f) excluding gratuities and tips from sales price calculations for sales and use tax purposes.
-
Specifies that gratuities or tips are excluded only when paid to the service provider of a meal and must be given for service provided as a supplement to the service provider's income.
-
Clarifies that excluded gratuities or tips can be either voluntary or mandatory in nature.
-
Declares an emergency and provides retroactive application to January 1, 2011.
Legislative Description
Amends existing law to define "sales price" for sales and use tax purposes to clarify that sales price shall not include a gratuity or tip received when paid to the service provider for a meal.
SALES TAX
Last Action
Governor signed Session Law Chapter 230 Effective: 01/01/11
4/6/2011