Idaho 66th Legislature, 1st Regular Session (2021) Status: Enacted

H 171 — SALES TAX – Amends existing law to revise provisions regarding sales tax exemption certificates and resale certificates.

Last action — Reported Signed by Governor on April 22, 2021 Session Law Chapter 282 Effective: 07/01/2021

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  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 February 15, 2021. Enacted.

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Advancing 50% · moderate confidence

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  • Enacted

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  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

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Bill Text

What changed in the latest version

73 added · 66 removed

73 line(s) added, 66 removed.

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171 BY REVENUE AND TAXATION COMMITTEE AN ACT RELATING TO SALES TAX;
171, As Amended in the Senate BY REVENUE AND TAXATION COMMITTEE AN ACT RELATING TO SALES TAX;
AMENDING SECTION 63-3622, IDAHO CODE, TO REVISE PRO- VISIONS REGARDING SALES TAX EXEMPTION AND RESALE CERTIFICATES.
AMENDING SECTION 63-3622, IDAHO CODE, TO REVISE PRO- VISIONS REGARDING SALES TAX EXEMPTION CERTIFICATES AND RESALE CERTIFI- CATES.
EXEMPTIONS -- EXEMPTION AND RESALE CERTIFICATES -- PENAL- TIES.
EXEMPTIONS -- EXEMPTION CERTIFICATES AND RESALE CERTIFI- CATES -- PENALTIES.
(a) To prevent evasion of the sales and use tax, it shall be presumed that all sales are subject to the taxes imposed by the provisions of this chapter and the retailer shall have the burden of establishing the facts giv- ing rise to such exemption unless the purchaser delivers to the retailer, or has on file with the retailer, an exemption or resale certificate, in which case the purchaser shall bear the burden of establishing the facts giving rise to the exemption .
(a) To prevent evasion of the sales and use tax, it shall be presumed that all sales are subject to the taxes imposed by the provisions of this chapter and the retailer shall have the burden of establishing the facts giving rise to such exemption unless the purchaser delivers to the re- tailer, or has on file with the retailer, an exemption certificate or resale certificate, in which case the purchaser shall bear the burden of establish - ing the facts giving rise to the exemption .
(b) An exemption certificate shall show the purchaser's name, business name and address (if any), address, and signature and the reason for and na- ture of the claimed exemption.
(b) An exemption certificate shall show the purchaser's name, business name and address (if any) , address, a federal employer identification number or driver's license number and state of issue, and signature, date, and the reason for and nature of the claimed exemption.
(c) A resale certificate shall be signed by and bear the name and ad- dress of the purchaser or his agent, shall indicate the number of the permit issued to the purchaser or that the purchaser is an out-of-state retailer, and shall indicate the general character of the tangible personal property sold or rented by the purchaser in the regular course of business.
(c) A resale certificate shall be signed and dated by, and bear the name and address of, the purchaser or his agent, shall show the federal employer identification number or driver's license number and state of issue, shall indicate the number of the permit issued to the purchaser or that the pur- chaser is an out-of-state retailer, and shall indicate the general charac- ter of the tangible personal property sold or rented by the purchaser in the regular course of business.
A resale certificate relieves the seller from the burden of proof only if taken from a person who is engaged in the business of selling or renting tangible per - sonal property and who holds a permit provided for in this section, or who is a retailer not engaged in business in this state, and who, at the time of purchasing the tangible personal property, intends to sell or rent it in the regular course of business or is unable to ascertain at the time of purchase whether the property will be sold or will be used for some other purpose.
A resale certificate relieves the seller from the burden of proof only if taken from a person who is engaged in the busi - ness of selling or renting tangible personal property and who holds a permit provided for in this section, or who is a retailer not engaged in business in this state, and who, at the time of purchasing the tangible personal prop - erty, intends to sell or rent it in the regular course of business or is un - able to ascertain at the time of purchase whether the property will be sold or will be used for some other purpose.
If a purchaser who gives a resale certificate makes any use of the property other than retention, demonstration or display while holding it for sale or rent in the regular course of business, the use shall be taxable to the purchaser as of the time the property is first used by him, and the sales price of the prop- erty to him shall be deemed the measure of the tax.
If a purchaser who gives a resale cer- tificate makes any use of the property other than retention, demonstration or display while holding it for sale or rent in the regular course of busi- ness, the use shall be taxable to the purchaser as of the time the property is first used by him, and the sales price of the property to him shall be deemed the measure of the tax.
(d) A seller may accept an exemption or resale certificate from a pur- chaser prior to the time of sale, at the time of the sale, or at any reason- able time after the sale when necessary to establish the privilege of the ex- emption.
(d) A seller may accept an exemption certificate or resale certificate from a purchaser prior to the time of sale, at the time of the sale, or at any reasonable time after the sale when necessary to establish the privilege of the exemption.
Other than as provided elsewhere in this section, when an exemp- tion or resale certificate, properly executed, is presented to or is on file with the seller, the seller has no duty or obligation to collect sales or use taxes in regard to any sales transaction so documented regardless of whether the purchaser properly or improperly claimed an exemption.
Other than as provided elsewhere in this section, when an ex- emption certificate or resale certificate, properly executed, is presented to or is on file with the seller, the seller has no duty or obligation to col- lect sales or use taxes in regard to any sales transaction so documented re- gardless of whether the purchaser properly or improperly claimed an exemp- tion.
A seller so re- lieved of the obligation to collect tax is also relieved of any liability to the purchaser for failure to collect tax or for making any report or disclo- sure of information required or permitted under this chapter.
A seller so relieved of the obligation to collect tax is also relieved of any liability to the purchaser for failure to collect tax or for making any report or disclosure of information required or permitted under this chap- ter.
The purchaser providing an exemption or resale certificate to a seller shall bear all re- sponsibility and liability for any subsequent audit of the transaction and the seller shall be held harmless.
The purchaser providing an exemption certificate or resale certificate to a seller shall bear all responsibility and liability for any subsequent audit of the transaction and the seller shall be held harmless.
A seller need not accept an exemption or resale certificate that is not readable, legible or copyable.
A seller need not accept an exemption certificate or resale certificate that is not read- able, legible or copyable.
(e) Any person who gives an exemption or resale certificate with the in- tention of evading payment of the amount of the tax applicable to the trans- action is guilty of a misdemeanor and punishable by a fine not exceeding one thousand dollars ($1,000) or imprisonment for not more than one (1) year, or by both such fine and imprisonment.
(e) Any person who gives an exemption certificate or resale certificate with the intention of evading payment of the amount of the tax applicable to the transaction is guilty of a misdemeanor and punishable by a fine not ex- ceeding one thousand dollars ($1,000) or imprisonment for not more than one (1) year, or by both such fine and imprisonment.
(f) An exemption or resale certificate shall be substantially in such form as the state tax commission may prescribe.
(f) An exemption certificate or resale certificate shall be substan- tially in such form as the state tax commission may prescribe.
The claim for the exemp- tion may be a part of the documentation on a sales invoice, purchase order, or other documentation retained by the retailer with regard to the sale.
The claim for the exemption may be a part of the documentation on a sales invoice, purchase order, or other documentation retained by the retailer with regard to the sale.
Unless the purchaser has an exemption or resale certificate on file with the seller, the purchaser or his agent must sign the exemption claim, which shall be in addition to any other signature which the seller normally requires on sales invoices, purchase orders, or other sales documentation.
Unless the purchaser has an exemption certificate or resale certifi- cate on file with the seller, the purchaser or his agent must sign the ex- emption claim, which shall be in addition to any other signature which the seller normally requires on sales invoices, purchase orders, or other sales documentation.
(g) It shall be presumed that sales made to a person who has completed an exemption or resale certificate for the seller's records are not taxable and the seller need not collect sales or use taxes unless the tangible personal property or services purchased are taxable to the purchaser as a matter of law in the particular instance claimed on the exemption certificate.
(g) It shall be presumed that sales made to a person who has completed an exemption certificate or resale certificate for the seller's records are not taxable and the seller need not collect sales or use taxes unless the tangi- ble personal property or services purchased are taxable to the purchaser as a matter of law in the particular instance claimed on the exemption certifi- cate.
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Amendments

1 amendment

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Action History

  1. Reported Signed by Governor on April 22, 2021 Session Law Chapter 282 Effective: 07/01/2021

  2. Delivered to Governor at 10:25 a.m. on April 19, 2021

  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. Read third time in full as amended in Senate – Previously Read in Full – PASSED - 66-2-2AYES – Adams, Addis, Amador, Andrus, Armstrong, Barbieri, Berch, Blanksma, Boyle, Bundy, Cannon, Chaney, Chew, Christensen, Clow, Crane, Davis, DeMordaunt, Dixon, Ehardt, Erickson, Ferch, Furniss(Blanchard), Galloway, Gannon, Gibbs, Giddings, Green, Hanks, Harris, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Kingsley, Lickley, Manwaring, Marshall, McCrostie, Mendive, Mitchell, Monks, Moon, Moyle, Nash, Nate, Nichols, Okuniewicz, Palmer, Rubel, Ruchti, Scott, Shepherd, Skaug, Syme, Toone, Troy, Vander Woude, von Ehlinger, Weber, Wisniewski, Yamamoto, Young, Youngblood, Mr. SpeakerNAYS – Mathias, NecocheaAbsent – Gestrin, WoodFloor Sponsor - GibbsTitle apvd - to enrol

  8. U.C. to hold place on third reading calendar one legislative day

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

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

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

  12. Bills as Amended Referred to JRA for Engrossing

  13. House Concurred in Senate Amendments

  14. Reported out of Committee and Recommend Concurrence; objection

  15. Referred to Revenue & Taxation for concurrence recommendation

  16. Returned from the Senate Amended

  17. Read third time as amended in the Senate – PASSED - 30-3-2AYES – Agenbroad, Anthon, Bair, Bayer, Burtenshaw, Cook, Crabtree, Den Hartog, Grow, Guthrie, Harris, Heider, Johnson, Lakey, Lee, Lent, Lodge, Martin, Nelson, Nye, Patrick, Rice, Ricks, Riggs, Souza, Vick, Ward-Engelking, Winder, Woodward, ZitoNAYS – Burgoyne, Rabe, WintrowAbsent and excused – Stennett, ThaynFloor Sponsor - HarrisTitle apvd - to House

  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. Read Third Time in Full – Previously Read in Full – PASSED - 64-6-0AYES – Adams, Addis, Amador, Andrus, Armstrong, Barbieri, Blanksma, Boyle, Bundy, Cannon, Chaney, Christensen, Clow, Crane, Davis, DeMordaunt, Dixon, Ehardt, Erickson, Ferch, Furniss, Galloway, Gestrin, Gibbs, Giddings, Green, Hanks, Harris, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Kingsley, Lickley, Manwaring, Marshall, McCrostie, Mendive, Mitchell, Monks, Moon, Moyle, Nash, Nate, Nichols, Okuniewicz, Palmer, Ruchti, Scott, Shepherd, Skaug, Syme, Toone, Troy, Vander Woude, von Ehlinger, Weber, Wisniewski, Wood, Yamamoto, Young, Youngblood, Mr. SpeakerNAYS – Berch, Chew, Gannon, Mathias, Necochea, RubelAbsent – NoneFloor Sponsor - GibbsTitle apvd - to Senate

  28. U.C. to hold place on third reading calendar until Monday, February 22, 2021

  29. Read second time; Filed for Third Reading

  30. Reported out of Committee with Do Pass Recommendation, Filed for Second Reading

  31. Reported Printed and Referred to Revenue & Taxation

  32. 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

Sponsors (1)

  • REVENUE AND TAXATION COMMITTEE

Co-sponsors (0)

None.

Not signed on (104)

104 members have not signed on to this bill.

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"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

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors H 171?
H 171 is sponsored by REVENUE AND TAXATION COMMITTEE.
What is the current status of H 171?
This bill has been enacted into law. Introduced February 15, 2021. Enacted.
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