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ID H0015

Bill

Status

Passed

2/8/2019

Primary Sponsor

Revenue and Taxation Committee

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Origin

House of Representatives

2019 Regular Session

AI Summary

  • Amends Section 63-3622AA of Idaho Code to expand the exemption for official documents from sales and use taxes.

  • Exempts fees charged for public records requested pursuant to Section 74-102 of Idaho Code from sales or use tax.

  • Maintains existing exemption for records, transcripts, deeds, licenses, reports, and other documents with fees set by Idaho Code.

  • Applies to the sale, purchase, or use of public records covered under the public records request statute.

Legislative Description

Amends existing law to provide an exemption from the sales or use tax for any fees associated with public records requests.

SALES AND USE TAX

Last Action

Reported Signed by Governor on February 8, 2019 Session Law Chapter 10 Effective: 07/01/2019

2/8/2019

Committee Referrals

Local Government and Taxation1/22/2019
Revenue and Taxation1/15/2019

Full Bill Text

No bill text available