Bill > H0033

This bill amends, repeals, and adds to existing law to exempt the sale of certain food items from sales tax, to repeal the grocery tax credit, and to increase sales tax distribution to local governments. The key provisions are: 1. Exempting the sale of food sold for human consumption from sales and use taxes, as defined in the federal Supplemental Nutrition Assistance Program (SNAP). This exemption does not include restaurant sales, heated food, mixed or combined food, or food sold with eating utensils. 2. Increasing the sales tax distribution to local governments from 11.5% to 13.2% of total sales tax revenue. This additional revenue will be distributed to cities and counties, with a portion going to the state public defense fund. 3. Repealing the existing grocery tax credit, which allowed eligible taxpayers to claim a credit against their state income tax for sales taxes paid on food. 4. Making various related changes to the distribution of sales tax revenue and the treatment of the grocery tax credit in child support calculations.

Budget and Finance

https://legislature.idaho.gov/sessioninfo/2023/legislation/H0033/