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ID H0593

Bill

Status

Passed

4/4/2014

Primary Sponsor

Revenue and Taxation Committee

Click for details

Origin

House of Representatives

2014 Regular Session

AI Summary

  • Creates a Tax Relief Fund in the state treasury to be funded by sales tax moneys from out-of-state retailers not engaged in business in Idaho, federal grants, donations, and other sources.

  • Directs the State Tax Commission to distribute to the Tax Relief Fund amounts collected from purchasers and paid by retailers not engaged in business in Idaho, less amounts already distributed under other subsections of sales tax distribution law.

  • Permits the Tax Relief Fund to be expended only pursuant to legislative appropriation for future tax relief statutes enacted by the legislature.

  • Provides that all interest earned on investment of idle moneys in the Tax Relief Fund shall be returned to the fund.

Legislative Description

Amends and adds to existing law to create the Tax Relief Fund and to provide for the remittance of certain sales tax moneys to the Tax Relief Fund by the State Tax Commission.

SALES TAX

Last Action

Reported Signed by Governor on April 4, 2014 Session Law Chapter 339 Effective: 07/01/2014

4/4/2014

Full Bill Text

No bill text available