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ID S1052
Bill
AI Summary
- Amends Section 63-3621 of Idaho Code regarding use tax exemptions to include military personnel temporarily assigned in Idaho and their accompanying spouses
- Extends the existing use tax exemption for household goods, personal effects, and personally owned vehicles or aircraft to military personnel and spouses if articles were acquired in another state while a resident there and primarily for use outside Idaho
- Exemption applies only if actual and substantial use occurred outside Idaho, with articles acquired less than three (3) months before entering the state presumed to be acquired for use in Idaho
- Defines "resident" for purposes of this exemption according to sections 63-3013 or 63-3013A of Idaho Code
- Use tax rate remains six percent (6%) of property value for transactions not exempted under this section
Legislative Description
Amends existing law relating to use tax to provide an exemption from use tax for military personnel temporarily assigned in this state and spouses who accompany them.
USE TAX
Last Action
Governor signed Session Law Chapter 18 Effective: 07/01/11
2/25/2011
Committee Referrals
Revenue and Taxation2/9/2011
Local Government and Taxation1/28/2011
Full Bill Text
No bill text available