Idaho 67th Legislature, 1st Regular Session (2023) Status: Introduced 1 D cosponsors

H 42 — SALES TAX – Amends existing law to revise provisions regarding the distribution of online sales tax.

Last action — Reported Printed and Referred to Ways & Means

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

This bill died with 67th Legislature, 1st Regular Session (2023). It reached “Introduced” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Bill Text

How this bill changes current law

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The bill revises the distribution provisions for certain sales tax moneys and makes other adjustments to existing laws.

  • Section 57-811

    The state controller shall transfer ninety-four million dollars ($94,000,000) from the tax relief fund to the Idaho tax rebate fund. → Immediately upon the passage of this act, the state controller shall transfer ninety-four million dollars ($94,000,000) from the tax relief fund to the Idaho tax rebate fund.

    Clarifies the transfer of funds from the tax relief fund to the Idaho tax rebate fund.

  • Section 57-811

    For fiscal year 2024 and each fiscal year thereafter, the state controller shall transfer up to thirty-two million dollars ($32,000,000) from the tax relief fund to the general fund. → For fiscal year 2024 and each fiscal year thereafter, the state controller shall transfer up to thirty-two million dollars ($32,000,000) from the tax relief fund to the general fund.

    Maintains the transfer amount from the tax relief fund to the general fund for fiscal year 2024 and onwards.

  • Section 57-811

    For fiscal years 2023 and 2024 only, the state controller shall transfer up to thirty-four million dollars ($34,000,000) from the tax relief fund to the general fund. → For fiscal years 2023 and 2024 only, the state controller shall transfer up to thirty-four million dollars ($34,000,000) from the tax relief fund to the general fund.

    Sets a specific amount to be transferred to the general fund for fiscal years 2023 and 2024.

  • Section 57-811

    On July 1, 2024 2023, any remaining moneys in the tax relief fund shall be distributed pursuant to the provisions of section 63-3638, Idaho Code. → On July 1, 2024 2023, any remaining moneys in the tax relief fund shall be distributed pursuant to the provisions of section 63-3638, Idaho Code.

    Ensures remaining moneys in the tax relief fund are distributed according to existing provisions.

  • Section 63-3620F

    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: → 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:

    Clarifies the distribution period for state sales and use taxes collected by certain retailers.

  • Section 63-3638

    All moneys collected under this chapter, except as may otherwise be required in sections 63-3203, 63-3620F, and 63-3709, Idaho Code, and except as provided in subsection (16) of this section, shall be distributed by the state tax commission as follows: → All moneys collected under this chapter, except as may otherwise be required in sections 63-3203, 63-3620F, and 63-3709, Idaho Code, and except as provided in subsection (16) of this section, shall be distributed by the state tax commission as follows:

    Reiterates the distribution requirements for collected sales tax revenue.

Action History

  1. Reported Printed and Referred to Ways & Means

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

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 104 not signed on

Sponsors (1)

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
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Frequently asked questions

Who sponsors H 42?
H 42 is sponsored by Ilana Rubel (Democrat).
What is the current status of H 42?
This bill died with 67th Legislature, 1st Regular Session (2023). It reached “Introduced” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track H 42?
Track H 42 free on One Click Politics — get push/email alerts when it moves.

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