Idaho 2019 Session Status: Enacted

H 259 — SALES TAX – Amends and adds to existing law to define terms and to provide for the powers and duties of certain retailers and marketplace facilitators with regard to the collection of the state sales tax.

Last action — Reported Signed by Governor on April 9, 2019 Session Law Chapter 320 Effective: 06/01/2019

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced March 12, 2019. Enacted.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 70% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 3 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Bill Text

What changed in the latest version

313 added · 298 removed

Plain-language change summary

The latest version of House Bill No. 259 adds specific provisions for how state sales and use taxes will be distributed until 2024, specifying a clear allocation for refund claims and a tax relief fund. Additionally, several sections were renumbered for clarity. These changes help ensure that tax revenue is appropriately managed and directed toward refund claims and tax relief, which can support residents facing tax burdens. The emergency declaration implies that these adjustments are considered urgent and necessary for immediate implementation.

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259 BY REVENUE AND TAXATION COMMITTEE AN ACT RELATING TO SALES AND USE TAX;
259, As Amended in the Senate BY REVENUE AND TAXATION COMMITTEE AN ACT RELATING TO SALES AND USE TAX;
AMENDING SECTION 63-3638, IDAHO CODE, TO EXEMPT CERTAIN TAXES FROM A CERTAIN DISTRIBUTION FORMULA AND TO MAKE TECHNICAL CORRECTIONS;
AMENDING SECTION 63-3638, IDAHO CODE, TO EXEMPT CERTAIN TAXES FROM A CERTAIN DISTRIBUTION FORMULA FOR A PERIOD OF TIME AND TO MAKE TECHNI- CAL CORRECTIONS;
AMEND- ING SECTION 63-3605, IDAHO CODE, TO REDESIGNATE THE SECTION;
AMENDING SECTION 63-3605, IDAHO CODE, TO REDESIGNATE THE SECTION;
AMENDING SEC- TION 63-3606B, IDAHO CODE, TO REDESIGNATE THE SECTION;
AMENDING SECTION 63-3606B, IDAHO CODE, TO REDESIGNATE THE SEC- TION;
(1) State sales and use taxes collected by retailers without a physical presence in Idaho, as described in section 63-3611(3)(h), Idaho Code, and state sales and use taxes collected on trans- actions facilitated for third-party sellers by marketplace facilitators, as described in section 63-3605E, Idaho Code, shall be distributed as provided in subsection (2) of this section.
(1) State sales and use taxes collected by retailers without a physical presence in Idaho, as described in section 63-3611(3)(h), Idaho Code, and state sales and use taxes collected on trans- actions facilitated for third-party sellers by marketplace facilitators, as described in section 63-3605E, Idaho Code, shall be distributed as provided in this section.
(2) All state sales and use taxes described in subsection (1) of this section shall be distributed by the state tax commission as follows:
(2) From June 1, 2019, through June 30, 2024, all state sales and use taxes described in subsection (1) of this section shall be distributed by the state tax commission as follows:
(3) Marketplace facilitators must obtain a separate seller's permit and collect and remit under that separate permit for state sales and use taxes collected on transactions facilitated for third-party sellers.
(3) On and after July 1, 2024, all state sales and use taxes described in subsection (1) of this section shall be distributed by the state tax commis- sion as follows:
(a) An amount of money shall be distributed to the state refund account sufficient to pay current refund claims under this section.
All refunds authorized for payment by the state tax commission shall be paid through the state refund account, and those moneys are continuously appropri- ated;
and (b) The remaining funds shall be distributed through the distribu- tion formula set forth for other sales and use tax revenue in section 63-3638, Idaho Code, except that the remainder after distribution shall not be paid to the general fund pursuant to section 63-3638(15), Idaho Code, but shall instead be paid to the tax relief fund established in section 57-811, Idaho Code.
(4) Marketplace facilitators must obtain a separate seller's permit and collect and remit under that separate permit for state sales and use taxes collected on transactions facilitated for third-party sellers.
63-3605B H.
63-3605BH.
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Amendments

1 amendment

Click Show changes on an amendment above to see how it modifies the bill.

Action History

  1. Reported Signed by Governor on April 9, 2019 Session Law Chapter 320 Effective: 06/01/2019

  2. Delivered to Governor at 10:15 a.m. on April 8, 2019

  3. Returned Signed by the President; Ordered Transmitted to Governor

  4. Signed by President; returned to House

  5. Received from the House enrolled/signed by Speaker

  6. Reported Enrolled; Signed by Speaker; Transmitted to Senate

  7. Rules Suspended: Ayes 65 Nays 0 Abs/Excd 5, read in full as required – PASSED - 57-10-3AYES – Addis, Amador, Anderst, Andrus, Armstrong, Barbieri, Blanksma, Boyle, Clow, Collins, Crane, Dayley, DeMordaunt, Dixon, Ehardt, Ellis, Erpelding, Furniss, Gestrin, Gibbs, Giddings, Goesling, Green(18), Green(2), Harris, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Kingsley, Lickley, Marshall, Mason, Mendive, Monks, Moon, Moyle, Nichols, Palmer, Raybould, Raymond, Ricks, Scott, Smith, Stevenson, Syme, Troy, Vander Woude, Wagoner, Wisniewski, Wood, Young, Youngblood, Zito, Zollinger, Mr. SpeakerNAYS – Abernathy, Anderson, Berch, Chew(Toevs), Davis(Page), Gannon, McCrostie, Rubel, Toone, WintrowAbsent – Chaney, Christensen, ShepherdFloor Sponsor - MoyleTitle apvd - to enrol

  8. Read second time as amended in Senate; Filed for Third Reading

  9. Read first time as amended in Senate; Filed for Second Reading

  10. Reported Engrossed; Filed for First Reading of Engrossed Bills

  11. Bills as Amended Referred to JRA for Engrossing

  12. House Concurred in Senate Amendments

  13. Reported out of Committee and Recommend Concurrence

  14. Referred to Revenue & Taxation for concurrence recommendation

  15. Returned from the Senate Amended

  16. Read third time as amended in the Senate – PASSED - 24-11-0AYES – Anthon, Bair, Bayer, Burtenshaw, Cheatham, Den Hartog, Grow, Guthrie, Harris, Heider, Hill, Lakey, Lee, Lent, Lodge, Martin, Mosman(Johnson), Nye, Patrick, Rice, Souza, Thayn, Vick, WinderNAYS – Agenbroad, Brackett, Burgoyne, Crabtree, Jordan, McCoy(Buckner-Webb), Mortimer, Nelson, Stennett, Ward-Engelking, WoodwardAbsent and excused – NoneFloor Sponsor - RiceTitle apvd - to House

  17. Retained on calendar

  18. Read second time as amended in the Senate, filed for Third Reading

  19. Read first time as amended in the Senate; Filed for Second Reading

  20. Amendments reported printed

  21. Reported out as amended; filed for first reading

  22. Amendments ordered printed

  23. Placed in the Committee of the Whole

  24. Reported out of committee; to 14th Order for amendment

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

  26. Received from the House passed; filed for first reading

  27. PASSED - 51-19-0AYES – Addis, Amador, Anderson, Anderst, Andrus, Armstrong, Blanksma, Boyle, Chaney, Clow, Collins, Crane, Dayley, DeMordaunt, Dixon, Ehardt, Erpelding, Furniss, Gestrin, Gibbs, Goesling, Harris, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Kingsley, Lickley, Marshall, Mendive, Monks, Moon, Moyle, Nichols, Palmer, Raybould, Raymond, Ricks, Scott, Shepherd, Stevenson, Syme, Vander Woude, Wisniewski, Wood, Young, Youngblood, Zito, Zollinger, Mr. SpeakerNAYS – Abernathy, Barbieri, Berch, Chew, Christensen, Davis, Ellis, Gannon, Giddings, Green(18), Green(2), Mason, McCrostie, Rubel, Smith, Toone, Troy, Wagoner, WintrowAbsent – NoneFloor Sponsor - MoyleTitle apvd - to Senate

  28. Motion to send to Gen Ord, motion failed

  29. Read Third Time in Full – U.C. to be placed on General Orders; objection

  30. U.C. to hold place on third reading calendar until Monday, March 18, 2019

  31. Read second time; Filed for Third Reading

  32. Reported Printed; Filed for Second Reading

  33. Introduced, read first time, referred to JRA for Printing

Sponsors

  • REVENUE AND TAXATION COMMITTEE · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 104 not signed on · 9 voted No

Sponsors (1)

  • REVENUE AND TAXATION COMMITTEE

Co-sponsors (0)

None.

Not signed on (104)

104 members have not signed on to this bill.

Show all 104 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Rules Suspended: Ayes 65 Nays 0 Abs/Excd 5, read in full as required –

Passed 57 Yea · 10 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 37602
Democrat 2400
Republican 18001
Total 571003
% of votes cast 81%14%0%4%
How each member voted (70)
Member Party Vote
Andrus — Yea
Clow — Yea
Dayley — Yea
DeMordaunt — Yea
Erpelding — Yea
Harris — Yea
Hartgen — Yea
Smith — Yea
Stevenson — Yea
Syme — Yea
Wood — Yea
Mr. Speaker — Yea
Anderson — Nay
Chew — Nay
Davis — Nay
Abernathy — Nay
Addis — Yea
Amador — Yea
Anderst — Yea
Armstrong — Yea
Blanksma — Yea
Chaney — Not Voting
Christensen — Not Voting
Collins — Yea
Dixon — Yea
Ellis — Yea
Gestrin — Yea
Gibbs — Yea
Giddings — Yea
Goesling — Yea
Horman — Yea
Kauffman — Yea
Kerby — Yea
Kingsley — Yea
Lickley — Yea
Marshall — Yea
Mason — Yea
McCrostie — Nay
Moon — Yea
Toone — Nay
Troy — Yea
Wagoner — Yea
Young — Yea
Youngblood — Yea
Zollinger — Yea
Brooke Green Democrat Yea
Brooke Green Democrat Yea
Ilana Rubel Democrat Nay
John Gannon Democrat Nay
Melissa Wintrow Democrat Nay
Steve Berch Democrat Nay
Barbara Ehardt Republican Yea
Brent Crane Republican Yea
Britt Raybould Republican Yea
Charlie Shepherd Republican Not Voting
Christy Zito Republican Yea
Doug Ricks Republican Yea
Heather Scott Republican Yea
James Holtzclaw Republican Yea
Jason A. Monks Republican Yea
Jerald Raymond Republican Yea
Joe A. Palmer Republican Yea
John Vander Woude Republican Yea
Judy Boyle Republican Yea
Mike Moyle Republican Yea
Rod Furniss Republican Yea
Ron Mendive Republican Yea
Tammy Nichols Republican Yea
Tony Wisniewski Republican Yea
Vito Barbieri Republican Yea

Official roll call →

Read third time as amended in the Senate –

Passed 24 Yea · 11 Nay
Party YeaNayPresentNot Voting
Republican 8200
Unaffiliated 16800
Democrat 0100
Total 241100
% of votes cast 69%31%0%0%
How each member voted (35)
Member Party Vote
Bayer — Yea
Harris — Yea
Mosman — Yea
Patrick — Yea
Jordan — Nay
McCoy — Nay
Agenbroad — Nay
Bair — Yea
Brackett — Nay
Cheatham — Yea
Crabtree — Nay
Heider — Yea
Lee — Yea
Lodge — Yea
Martin — Yea
Mortimer — Nay
Nelson — Nay
Nye — Yea
Rice — Yea
Souza — Yea
Stennett — Nay
Thayn — Yea
Vick — Yea
Winder — Yea
Janie Ward-Engelking Democrat Nay
C. Scott Grow Republican Yea
Dave Lent Republican Yea
James W. “Jim” Woodward Republican Nay
Jim Guthrie Republican Yea
Kelly Arthur Anthon Republican Yea
Lori Den Hartog Republican Yea
Tanya Burgoyne Republican Nay
Ted Hill Republican Yea
Todd M. Lakey Republican Yea
Van T. Burtenshaw Republican Yea

Official roll call →

passage

Passed 51 Yea · 19 Nay
Party YeaNayPresentNot Voting
Unaffiliated 331200
Republican 18100
Democrat 0600
Total 511900
% of votes cast 73%27%0%0%
How each member voted (70)
Member Party Vote
Anderson — Yea
Andrus — Yea
Clow — Yea
Dayley — Yea
DeMordaunt — Yea
Erpelding — Yea
Harris — Yea
Hartgen — Yea
Stevenson — Yea
Syme — Yea
Wood — Yea
Mr. Speaker — Yea
Chew — Nay
Davis — Nay
Smith — Nay
Abernathy — Nay
Addis — Yea
Amador — Yea
Anderst — Yea
Armstrong — Yea
Blanksma — Yea
Chaney — Yea
Christensen — Nay
Collins — Yea
Dixon — Yea
Ellis — Nay
Gestrin — Yea
Gibbs — Yea
Giddings — Nay
Goesling — Yea
Horman — Yea
Kauffman — Yea
Kerby — Yea
Kingsley — Yea
Lickley — Yea
Marshall — Yea
Mason — Nay
McCrostie — Nay
Moon — Yea
Toone — Nay
Troy — Nay
Wagoner — Nay
Young — Yea
Youngblood — Yea
Zollinger — Yea
Brooke Green Democrat Nay
Brooke Green Democrat Nay
Ilana Rubel Democrat Nay
John Gannon Democrat Nay
Melissa Wintrow Democrat Nay
Steve Berch Democrat Nay
Barbara Ehardt Republican Yea
Brent Crane Republican Yea
Britt Raybould Republican Yea
Charlie Shepherd Republican Yea
Christy Zito Republican Yea
Doug Ricks Republican Yea
Heather Scott Republican Yea
James Holtzclaw Republican Yea
Jason A. Monks Republican Yea
Jerald Raymond Republican Yea
Joe A. Palmer Republican Yea
John Vander Woude Republican Yea
Judy Boyle Republican Yea
Mike Moyle Republican Yea
Rod Furniss Republican Yea
Ron Mendive Republican Yea
Tammy Nichols Republican Yea
Tony Wisniewski Republican Yea
Vito Barbieri Republican Nay

Official roll call →

Subjects

taxation
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Frequently asked questions

Who sponsors H 259?
H 259 is sponsored by REVENUE AND TAXATION COMMITTEE.
What is the current status of H 259?
This bill has been enacted into law. Introduced March 12, 2019. Enacted.
Where can I track H 259?
Track H 259 free on One Click Politics — get push/email alerts when it moves.

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