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ID H0186

Bill

Official Source

Status

Introduced

2/15/2013

Primary Sponsor

Revenue and Taxation Committee

Click for details

Origin

House of Representatives

2013 Regular Session

AI Summary

  • Amends Idaho Code Section 63-3616 to exclude application software accessed over the internet or through wireless media from the definition of taxable tangible personal property
  • Defines "application software" as software developed by a service provider to meet user needs, owned or controlled by the provider, where users have only a license or subscription right and cannot modify or transfer the software
  • Reaffirms that non-custom computer software purchased through any transfer method remains tangible personal property subject to taxation
  • Clarifies that custom computer programs written exclusively for a specific customer are not taxable, including separately stated modification charges
  • Declares an emergency clause making the act effective upon passage and approval

Legislative Description

Amends existing law to clarify that remotely accessed application software is not taxable.

TAXATION

Last Action

Reported Printed and Referred to Revenue & Taxation

2/18/2013

Full Bill Text

No bill text available