Signed by Governor Brad Little

Vote Smart's Synopsis:

Vote to pass a bill that expands Idaho's State Sales Taxes.

Highlights:

• Alleges the legislature intends to partially address the long-term transportation needs of both state and local transportation systems (Sec. 1).

• Appropriates $5,000,000 per year to the permanent building fund (Sec. 2-2).

• Appropriates $4,100,000, of which $2,200,000 will be distributed to each of the 44 counties in equal amounts and $1,900,000 will be distributed to the 44 counties in the proportion that the population of the county bears to the population of the state (Sec. 2-8).

• Appropriates $1.00 for each application for a certificate of title or initial application for registration of a motor vehicle, snowmobile, all-terrain vehicle, or other vehicle processed by the county assessor or the Idaho Transportation Department, excepting those applications in which any sales or use taxes due have been previously collected by a retailer, will be a fee for the services of the assessor of the county or the department in collecting such taxes and shall be paid into the current expense fund of the county or state highway account (Sec. 2-9).

• Specifies if the dollar amount of money available in any quarter does not equal the amount paid in the fourth quarter of the calendar year 1999, each special purpose taxing district's payment shall be reduced proportionately (Sec. 2.c.ii).

• Specifies if a special purpose taxing district is dissolved or disincorporated, the state tax commission will continuously distribute to the board of county commissioners an amount equal to the last quarter's distribution before dissolution or disincorporation. The board of county commissioners will determine any redistribution of money so received (Sec. 10.c.v).

• Specifies if taxing districts are consolidated, the resulting district is entitled to an amount equal to the sum of the amounts received in the last calendar quarter by each district before the consolidation (Sec. 2-11).

• Requires amounts necessary to pay refunds to a developer of a retail complex to be remitted to the demonstration pilot project fund (Sec. 2-12).

• Specifies if a taxing district or revenue allocation area annexes territory, the distribution of money received will be unaffected. Taxing districts and revenue allocation areas formed after January 1, 2013, are not entitled to payment (Sec. 2-13).

• Establishes amounts collected from purchasers and paid to the state of Idaho by retailers that are not engaged in business in this state and which retailer would not have been required to collect the sales tax, less amounts otherwise distributed will be distributed to the tax relief fund. The state tax commission will determine the amounts to be distributed (Sec. 2-14).

• Establishes any portion of the 4.5% provided that exceeds $80,000,000 is continuously appropriated and will be apportioned to local units of government for local highway projects in the same percentages. Local units of government may pool funds allocated to them for local highway projects (Sec. 16.b).

Full Bill Text