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ID H0489

Bill

Official Source

Status

Passed

3/13/2012

Primary Sponsor

Revenue and Taxation Committee

Click for details

Origin

House of Representatives

2012 Regular Session

AI Summary

  • Adds exemption from Idaho's 6% use tax for free tastings of beverages including wine and beer
  • Defines a free tasting as a beverage provided to a potential customer at no charge that occurs individually at a specific location and time
  • Amends Section 63-3621, Idaho Code, by adding subsection (n) to establish this new exemption
  • Declares an emergency, making the act effective immediately upon passage and approval

Legislative Description

Amends existing law relating to use tax to provide that use tax shall not apply to certain free tastings of beverages.

USE TAX

Last Action

Governor signed Session Law Chapter 55 Effective: 03/13/12

3/13/2012

Committee Referrals

Local Government and Taxation2/27/2012
Revenue and Taxation2/8/2012

Full Bill Text

No bill text available