Amends and adds to existing law to provide for certain local sales and use taxes.
TAXATION -- Amends and adds to existing law to provide for certain local sales and use taxes.
STATEMENT OF PURPOSE
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This legislation outlines the process for levying a local sales and use tax by counties and municipalities. Any proposed levy must include a detailed description of the products or services subject to the tax, the intended purpose, and a termination date of no longer than 4 years. The maximum levy rate is 2%.
FISCAL NOTE
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This legislation causes no increase or decrease in revenue, or additional expenditure of funds at the state level of government. If local government proposes a levy that receives a majority vote, this legislation may produce a fiscal impact. The repeal of existing local sales and use taxes currently provided by Idaho law will produce a reduction in local tax revenues.
LATEST ACTION
Reported Printed; Filed in the Office of the Chief Clerk
BILL INFO
- Session
- 2025
- Chamber
- house
- Status date
- Mar 6, 2025
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