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ID H0145
Bill
Status
2/17/2015
Primary Sponsor
Transportation and Defense Committee
Click for details
AI Summary
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Exempts sales of motor vehicles, trailers, vessels, ATVs, motorcycles for off-road use, and snowmobiles to nonresidents from no-sales-tax states when delivered in Idaho but taken directly outside the state and registered in another state.
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Requires that exempted vehicles will not be used in Idaho more than 60 days in any 12-month period and will not be required to be titled under Idaho law.
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Defines "vessel" as any boat intended to carry one or more persons on water that is either sold with a motor or is 11 feet or longer in length (excluding canoes, kayaks, or inflatable boats unless sold with a motor).
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Establishes a $19,000,000 annual distribution from sales tax revenues to the state highway account for construction and improvement of state highways.
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Makes technical corrections to existing sales tax exemption language and distribution provisions.
Legislative Description
Amends existing law to impose a sales and use tax exemption for sales of motor vehicles, trailers, vessels, all-terrain vehicles, motorcycles intended for off-road use and snowmobiles to nonresidents from states not imposing a sales and use tax, for use outside of this state even though delivery be made within this state under certain conditions; and to provide for distribution of these moneys.
SALES AND USE TAX
Last Action
Referred to Revenue & Taxation
2/24/2015