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ID H0237

Bill

Official Source

Status

Passed

4/2/2015

Primary Sponsor

Revenue and Taxation Committee

Click for details

Origin

House of Representatives

2015 Regular Session

AI Summary

  • Adds a new exemption to Idaho's use tax by amending Section 63-3621, Idaho Code
  • Exempts retailers from use tax when they supply prepared food or beverages free of charge to their employees, provided the retailer sells prepared food or beverages as part of its normal business operations
  • Applies only to retailers in the food and beverage industry providing employee meals or refreshments
  • Declares an emergency, making the act effective upon passage and approval rather than on a delayed effective date

Legislative Description

Amends existing law to provide that the use tax shall not apply to a retailer supplying prepared food or beverages free of charge to its employee when that retailer sells prepared food or beverages in its normal course of business.

USE TAX

Last Action

Reported Signed by Governor on April 2, 2015 Session Law Chapter 226 Effective: 04/02/2015

4/2/2015

Full Bill Text

No bill text available