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ID H0187
Bill
Status
3/21/2013
Primary Sponsor
Revenue and Taxation Committee
Click for details
AI Summary
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Exempts free tastings of food and beverages, including wine and beer, from Idaho's 6% use tax imposed on tangible personal property.
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Defines a free tasting of wine and beer as a beverage serving at the maximum amount allowed by state or federal law, provided at no charge to a potential customer at a location where similar beverages are sold.
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Defines a tasting of nonalcoholic beverages and food as a sample from a unit available for sale at the tasting location.
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Declares an emergency, making the act effective immediately upon passage and approval.
Legislative Description
Amends existing law to clarify serving sizes for free tastings of wine and beer and to provide that the use tax shall not apply to certain free samples of food.
USE TAX
Last Action
Reported Signed by Governor on March 21, 2013 Session Law Chapter 113 Effective: 03/21/13
3/21/2013