Idaho Bills
6 bills · 2023 Regular Session
Amends existing law to revise the deadlines for submitting certain employee withholding tax returns and sales tax returns.
Amends existing law to provide for certain late charges and interest.
Amends existing law to provide for tax associated with electronic smoking products and devices.
Kevin Cook · SD-032
Amends existing law to revise the deadline for submitting sales tax and withholding tax returns.
This bill changes the due date for Idaho sales tax and withholding taxes from the 20th day of the following month to the 30th day. The due date was the 25th until 1983 when it was changed to the 20th.
66 – 0
Adds to existing law to establish provisions regarding the exclusion of certain taxes and fees from any electronic payment transaction interchange fee.
This legislation relates to interchange fees (also called swipe fees) charged to merchants on credit and debit card transactions. It excludes state and local sales taxes from the calculation of the amount of an interchange fee for an electronic payment transaction, such as the use of a debit or credit card. It requires a payment card network to either deduct the amount of any tax from the calculation of interchange fees on purchases, or rebate the amount of interchange fees imposed on the state or local tax portion of purchases.
Amends and adds to existing law to establish provisions regarding the homeowner property tax relief program.
The purpose of this bill is to provide property tax relief to Idaho homeowners on their primary residence. The bill will dedicate 4.5% of annual sales tax revenues, providing a subtraction from each homeowner’s total property tax bill. For the year 2023, the amount of approximately $205 million will be appropriated from FY 2023 General Fund surplus to begin this relief in the first year after passage of the bill.