Bill

Bill > H0022


ID H0022

ID H0022
Adds to existing law to provide for the withholding of sales and use tax from city and county governments in certain instances.


summary

Introduced
01/23/2023
In Committee
03/14/2023
Crossed Over
01/30/2023
Passed
03/21/2023
Dead
Signed/Enacted/Adopted
03/28/2023

Introduced Session

2023 Regular Session

Bill Summary

SALES AND USE TAX -- Adds to existing law to provide for the withholding of sales and use tax from city and county governments in certain instances.

AI Summary

This bill adds a new section to Idaho's existing law to provide for the withholding of sales and use tax revenue distributions from city and county governments in certain instances. Specifically, if a city or county government issues an ordinance, resolution, executive order, or proclamation refusing to investigate or enforce any felony provided for in Idaho Code, they will not be eligible to receive their share of sales and use tax revenue until they certify that the offending document has been repealed or rescinded. The Attorney General is responsible for notifying the state tax commission and the government entity of this provision and giving them an opportunity to comply. If compliance is not certified within 180 days, the withheld monies will be forfeited and deposited into the state's general fund.

Committee Categories

Budget and Finance

Sponsors (14)

Other Sponsors (1)

State Affairs Committee (House)

Last Action

Reported Signed by Governor on March 22, 2023 Session Law Chapter 119 Effective: 03/22/2023 (on 03/28/2023)

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