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ID H0449

Bill

Status

Engrossed

2/17/2016

Primary Sponsor

Revenue and Taxation Committee

Click for details

Origin

House of Representatives

2016 Regular Session

AI Summary

  • Adds sales of food products by Idaho chapters of Girl Scouts of the United States of America or Boy Scouts of America to the definition of "occasional sales" exempt from sales tax under Section 63-3622K, Idaho Code.

  • Extends the exemption to chapters of either organization that combine an Idaho region with a region of a border state.

  • Declares an emergency and provides retroactive application of the law to January 1, 2016.

  • Makes technical corrections to Section 63-3622K regarding exemptions that do not apply to aircraft, boats, vessels, snowmobiles, recreational vehicles, and off-highway motorbikes.

Legislative Description

Amends existing law to add sales of food products by Idaho chapters of the Girl Scouts of the United States of America or the Boy Scouts of America to the definition of "occasional sales" exempt from sales tax.

SALES TAX

Last Action

Introduced, read first time; referred to: Local Government & Taxation

2/18/2016

Full Bill Text

No bill text available