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ID H0363
Bill
Status
3/14/2018
Primary Sponsor
Transportation and Defense Committee
Click for details
AI Summary
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Revises the definition of "distributor" in Idaho Code Section 63-2401 to exclude persons selling or receiving gaseous special fuels unless the fuel is delivered into a motor vehicle fuel tank or placed in bulk tanks by seller-customer agreement.
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Adds provision allowing licensed distributors to charge tax on gaseous special fuels when placing fuel into customer's bulk tanks upon mutual agreement between seller and customer.
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Makes technical corrections to Idaho Code Section 63-2401 including correction of the term "liquified" to "liquefied" in the special fuels definition.
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Amends Section 63-2402 to clarify that gaseous special fuels tax exemption applies except when delivered into motor vehicle fuel tanks or certain gaseous special fuels bulk tanks where seller may charge tax by customer agreement.
Legislative Description
Amends existing law to revise the definition of a “distributor” and to provide for the taxation of gaseous special fuels when delivered into a bulk fuel tank upon agreement between the seller and the customer.
FUELS TAXES
Last Action
Reported Signed by Governor on March 14, 2018 Session Law Chapter 80 Effective: 07/01/2018
3/14/2018