Law
Sales tax, distribution
SALES TAX – Amends existing law to revise a provision regarding the distribution of sales tax to certain special purpose taxing districts.

RS29931 / H0099

This bill relates to the distribution of previously collected taxes. – Currently property tax amounts are not finalized until the 4th Monday of October. Those figures are used to update the sales tax distribution amounts that are sent out at the end of October. With such a short turn around, there are errors that are difficult or impossible to correct after the fact. This bill moves the date to update the calculation to the following January. The distribution at the end of October would be done with the prior year information. This would save worktime and improve accuracy at the Tax Commission and with the counties that are affected.

The fiscal impact is estimated at zero (0) for the 2023 fiscal year and each subsequent year. This will save administrative time and reduce errors. There is no impact on revenue.

Bill Events
Date Description
02/08 Introduced, read first time, referred to JRA for Printing
02/09 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 - Durrant
Title apvd - to Senate
02/20 Received from the House passed; filed for first reading
Introduced, read first time; referred to: Local Government & Taxation
02/23 Reported out of Committee with Do Pass Recommendation; Filed for second reading
02/24 Read second time; filed for Third Reading
03/09 Read third time in full – PASSED - 35-0-0
AYES – Adams, Anthon, Bernt, Bjerke, Burtenshaw, Cook, Den Hartog, Dunn(Carlson), 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 – None
Floor Sponsor - Schroeder
Title apvd - to House
03/13 Returned from Senate Passed; to JRA for Enrolling
03/14 Reported Enrolled; Signed by Speaker; Transmitted to Senate
Received from the House enrolled/signed by Speaker
Signed by President; returned to House
03/15 Returned Signed by the President; Ordered Transmitted to Governor
03/16 Delivered to Governor at 12:25 p.m. on March 15, 2023
03/20 Reported Signed by Governor on March 16, 2023
Session Law Chapter 43
Effective: Retroactive to 01/01/2023
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