Idaho Bills

Amends existing law to clarify the distribution process for sales tax revenue to the Transportation and Congestion Mitigation Program and to clarify the uses that may be made of certain funds by special purpose taxing districts.

Section 63-3638, Idaho Code, governs the distribution of sales tax revenue to various agencies and entities. This bill amends Section 63-3638, Idaho Code, to more clearly articulate the established process for distributing the sales tax revenue. The bill also requires special taxing districts to expend the money they receive from the sales tax distribution for the specific purpose for which the taxing district was created. This will increase the distribution to the Transportation Expansion and Congestion Mitigation Program by roughly $2 million.

Adds to existing law to provide a partial sales and use tax exemption for qualified vehicles, to provide a definition of “qualified vehicle” and to provide limitations.

This legislation serves as a pilot project that supports the adoption of alternative fuel vehicles in the State of Idaho. Expanding the adoption of Natural Gas, propane or electrically propelled and other alternative fuel vehicles allows Idahoans to consume Idaho-produced fuels, helping to reduce Idaho's current reliance on imported transportation fuels. This legislation may also encourage automobile manufacturers to deliver more vehicles to Idaho to be sold by Idaho dealers, in turn spurring the Idaho economy. This legislation also seeks to mitigate the issues surrounding non-attainment for air quality standards throughout Idaho. Alternatively fueled vehicles produce less particulates and nitrogen oxides that are a leading cause of Idaho's air quality challenges. This proposed legislation accomplishes all of this by adding a new section of code that allows purchasers of new vehicles, propelled by alternative fuels (compressed natural gas, liquid natural gas, propane or plug in electric) to pay 50% less sales tax, if the vehicle is originally registered in Idaho.

Amends existing law to revise the sales tax revenue distribution formula to counties and cities.

The purpose of this legislation is to correct the inequities that exist with regards to how much each city and county receives from the sales tax distribution formula. The current formula for determining how much each city and county is partially based on the antiquated system of historical calculations based on the now non-existent personal property tax assessed to every Idaho citizen which included among other things, the number of pigs, chickens, cows, silverware and other personal items. The current system creates additional inequities because it relies on property values. This has created a situation where some cities and counties receive ten times the amount than other cities and counties receive when compared to how much they would receive if calculated based solely on population. This legislation freezes the current distribution to cities and counties and distributes new revenue based on population. Ifthestatecollectsmorerevenuethanthepreviousyear, theexcessfundsaredistributedtocities and counties that receive less than their respective counterparts based on per capita calculation.