Law
Use tax, articles, ninety days
USE TAXES – Amends existing law to revise provisions regarding application of use taxes to articles acquired more than 90 days prior.

RS29933 / H0060

This bill relates to sales taxes. Idaho code section 63-3621(k) & (l) use the terms “3 months” and “90 days” synonymously and they aren’t. It is possible to get a different date depending on the months involved. This bill would change the “3 months” to 90 days since that is the more exact term.

There will be negligible fiscal impact to state or local governments if this legislation passes because it does not create or expand any programs and does not require the expenditure of funds.

Bill Events
Date Description
01/31 Introduced, read first time, referred to JRA for Printing
02/01 Reported Printed and Referred to Revenue & Taxation
02/15 Reported out of Committee with Do Pass Recommendation, Filed for Second Reading
02/16 Read second time; Filed for Third Reading
02/17 Read Third Time in Full – PASSED - 70-0-0
AYES – Alfieri, Allgood, Andrus, Barbieri, Berch, Blanksma, Boyle, Bundy, Burns, Cannon, Cheatum, Chew, Clow, Cornilles, Crane(12), Crane(13), Dixon(1), Dixon(24), Durrant, Ehardt, Ehlers, Erickson, Furniss, Galaviz, Gallagher, Gannon, Garner, Green, Handy, Hawkins, Healey, Hill, Holtzclaw, Horman, Kingsley, Lambert, Lanting, Manwaring, Mathias, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Nash, Necochea, Nelsen, Palmer, Petzke, Pickett, Price, Raybould, Raymond, Redman, Roberts, Rubel, Sauter, Scott, Shepherd, Skaug, Tanner, Vander Woude, Weber, Wheeler, Wisniewski, Wroten, Yamamoto, Young, Mr. Speaker
NAYS – None
Absent – None
Floor Sponsor - Pickett
Title apvd - to Senate
02/20 Received from the House passed; filed for first reading
Introduced, read first time; referred to: Local Government & Taxation
03/08 Reported out of Committee with Do Pass Recommendation; Filed for second reading
03/09 Read second time; filed for Third Reading
03/13 Read third time in full – PASSED - 34-0-1
AYES – Anthon, Bernt, Bjerke, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Grow, Guthrie, Harris, Hart, Hartgen, Herndon, Just, Lakey, Lee, Lenney, Lent, Nichols, Okuniewicz, Rabe, Ricks, Ruchti, Schroeder, Semmelroth, Taylor, Toews, Trakel, VanOrden, Ward-Engelking, Winder, Wintrow, Zuiderveld
NAYS – None
Absent and excused – Adams
Floor Sponsor - Bernt
Title apvd - to House
03/14 Returned from Senate Passed; to JRA for Enrolling
03/15 Reported Enrolled; Signed by Speaker; Transmitted to Senate
Received from the House enrolled/signed by Speaker
Signed by President; returned to House
03/16 Returned Signed by the President; Ordered Transmitted to Governor
03/17 Delivered to Governor at 11 a.m. on March 16, 2023
03/21 Reported Signed by Governor on March 20, 2023
Session Law Chapter 47
Effective: Retroactive to 01/01/2023
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