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--- version:Bill Text+++ version:(document, no version)@@ -1,1679 +1,137 @@-LEGISLATURE+ST+A+TEMENTOF-THE-STATE-OF-IDAHO-Sixty-eighth-Legislature-Second-Regular-Session---2026-IN-THE-HOUSE-OF-REPRESENTATIVES-HOUSE-BILL-NO.-732-BY-REVENUE-AND-TAXATION-COMMITTEE-AN-ACT-1-RELATING-TO-SALES-AND-USE-TAX;-AMENDING-SECTION-63---3622O,-TO-PROVIDE-A-SALES-2-AND-USE-TAX-EXEMPTION-FOR-DONATIONS-TO,-SALES-TO,-OR-PURCHASES-BY-THE-3-SALVATION-ARMY-AND-TO-MAKE-TECHNICAL-CORRECTIONS;-AND-DECLARING-AN-4-EMERGENCY-AND-PROVIDING-AN-EFFECTIVE-DATE.-5-Be-It-Enacted-by-the-Legislature-of-the-State-of-Idaho:-6-SECTION-1.-That-Section-63---3622O,-Idaho-Code,-be,-and-the-same-is-hereby-7-amended-to-read-as-follows:-8-63---3622O.-EXEMPT-PRIVATE-AND-PUBLIC-ORGANIZATIONS.-(1)-There-are-ex---9-empted-from-the-taxes-imposed-by-this-chapter:-10-(a)-Sales-to-or-purchases-by-hospitals,-health---related-entities,-edu---1-1-cational-institutions,-forest-protective-associations-and-canal-compa---12-nies-that-are-nonprofit-organizations;-and-13-(b)-Donations-to,-sales-to,-and-purchases-by-the-Idaho-Foodbank-Ware---14-house,-Inc.;-and-15-(c)-Donations-to,-sales-to,-and-purchases-by-food-banks-or-soup-kitchens-16-of-food-or-other-tangible-personal-property-used-by-food-banks-or-soup-17-kitchens-in-the-growing,-storage,-preparation-or-service-of-food,-but-18-not-including-motor-vehicles-or-trailers;-and-19-(d)-Sales-of-clothes-to,-donations-of-clothes-to,-and-purchases-of-20-clothes-by-nonsale-clothiers;-and-21-(e)-Sales-to-or-purchases-by-centers-for-independent-living;-and-22-(f)-Sales-to-or-purchases-by-the-state-of-Idaho-and-its-agencies-and-its-23-political-subdivisions;-and-24-(g)-Sales-to-or-purchases-by-volunteer-fire-departments-or-licensed-25-emergency-medical-service-agencies;-and-26-(h)-Sales-to-or-purchases-by-a-qualifying-senior-citizen-center;-and-27-(i)-Sales-to-or-purchases-by-the-Blind-Services-Foundation,-Inc.;-and-28-(j)-Donations-to,-sales-to-or-purchases-by-the-Advocates-for-Survivors-29-of-Domestic-Violence-and-Sexual-Assault,-Inc.,-a-nonprofit-corporation;-30-and-31-(k)-Sales-to-or-purchases-by-nonprofit-organizations-offering-free-den---32-tal-clinic-services-to-children;-and-33-(l)-Admissions-to-and-purchases-by-museums,-as-defined-in-subsection-34-(2)-of-this-section-;-and-35-(m)-Donations-to,-sales-to,-or-purchases-by+PURPOSE+RS33002+/+H0732+T+o+addtheSalvationArmy-.-36-(2)-As-used-in-this-section,-these-words-shall-have-the-following-mean---37-ings:-38-(a)-"Educational-institution"-shall-mean-nonprofit-colleges,-univer---39-sities,-public-charter-schools-organized-pursuant-to-chapter-52,-title-40-33,-Idaho-Code,-the-Idaho-digital-learning-academy-established-pursuant-41-to-chapter-55,-title-33,-Idaho-Code,-and-other-primary-and-secondary-42--2-schools,-the-income-of-which-is-devoted-solely-to-education-and-in-which-1-systematic-instruction-in-the-usual-branches-of-learning-is-given.-This-2-definition-does-not-include-schools-primarily-teaching-business,-danc---3-ing,-dramatics,-music,-cosmetology,-writing,-gymnastics,-exercise-and-4-other-special-accomplishments-nor-parent---teacher-associations,-parent-5-groups,-alumni-or-other-auxiliary-organizations-with-purposes-related-6tothe-educational-function+listof-an-institution+non-profits+who+are+eligible+for+a+use+and+sales+tax+exemption.+FISCAL+NOTE+This+legislation+causes+no+increaseor-collective-group+decrease+in+revenue,+or+additional+expenditureof-in---7-stitutions.-8-(b)-"Hospital"-shall-include-nonprofit-institutions-licensed+funds+at+the+state+or+local+level+of+government;+therefore,+this+legislation+has+no+fiscal+impact.+Contact:+Representative+Jef+f+J.+Cornilles+(208)+332-1000+DISCLAIMER:+This+statement+of+purpose+and+fiscal+note+ar+e+a+mer+e+attachment+to+this+bill+and+pr+epar+edby-the-9-state-for-the-care-of-ill-persons.-It-shall-not-extend-to-nursing-homes-10-or-similar-institutions.-1-1-(c)-"Health---related-entities"-shall-mean-the-Idaho-Cystic-Fibrosis-12-Foundation,-Idaho-Epilepsy-League,-Idaho-Lung-Association,-March-of-13-Dimes,-American-Cancer-Society,-Camp-Rainbow-Gold,-Mental-Health-As---14-sociation,-The-Arc,-The-Children's-Home-Society-of-Idaho,-American-15-Heart-Association,-Idaho-Ronald-McDonald-House,-United-Cerebral-Palsy,-16-Arthritis-Foundation,-Muscular-Dystrophy-Foundation,-National-Mul---17-tiple-Sclerosis-Society,-Rocky-Mountain-Kidney-Association,-American-18-Diabetes-Association,-Easter-Seals,-Idaho-Community-Action-Agencies,-19-Idaho-Primary-Care-Association-and-community-health-centers-that-are-20-members+a+pr+oponentofthe-Idaho-Primary-Care-Association,-the-Idaho-Association+bill.+It+is+neither+intended+as+an+expr+essionof-21-Free-and-Charitable-Clinics-and-its-member-clinics,-the-Idaho-Diabetes-22-Youth-Programs,-Special-Olympics-Idaho,-the-Idaho-Women's-and-Chil---23-dren's-Alliance,-and-the-Family-Services-Alliance-of-Southeast-Idaho,-24-together-with-said-entities'-local-or-regional-chapters-or-divisions.-25-(d)-"Canal-companies"-shall-include-nonprofit-corporations-that-are-26-incorporated-solely+legislative+intent+nor+intendedfor-the-purpose-of-operating-and-maintaining-and-27-are-engaged-solely-in-operation-and-maintenance-of-dams,-reservoirs,-28-canals,-lateral-and-drainage-ditches,-pumps-or-pumping-plants.-29-(e)-"Forest-protective-associations"-shall-mean-associations-whose-30-purpose-is-the-furnishing,-operating-and-maintaining-of-a-protective-31-system-for-the-detection,-prevention-and-suppression-of-forest-or-range-32-fires.-Forest-protective-associations-shall-include-only-those-associ---33-ations-with-which-the-state-of-Idaho-has-contracted-or-become-a-member-of-34-pursuant-to-chapter-1,-title-38,-Idaho-Code.-35-(f)-"Food-banks-or-soup-kitchens"-shall-meanany-nonprofit-corporation-36-or-association,-other-than-the-Idaho-Foodbank-Warehouse,-Inc.,-one-of-37-whose-regular-activities-is-the-furnishing-or-providing-of-food-or-food-38-products-to-others-without-charge.-39-(g)-"Nonsale-clothier"-shall-mean-any-nonprofit-corporation-or-associ---40-ation,-one-of-whose-primary-purposes-is-the-furnishing-or-providing-of-41-clothes-to-others-without-charge.-42-(h)-"Clothes"-shall-mean-garments-in-general,-designed-or-intended-to-43-be-worn-by-humans,-and-shall-include-footwear-in-addition-to-wearing-ap---44-parel.-45-(i)-"Center-for-independent-living"-shall-mean-a-private,-nonprofit,-46-nonresidential-organization-in-which-at-least-fifty---one-percent-(51%)-47+use+outsideofthe-principal-governing-board,-management-and-staff-are-individuals-48-with-disabilities-and-that:-49--3-(i)-Is-designed-and-operated-within-a-local-community-by-individ---1-uals-with-disabilities;-2-(ii)-Provides-an-array+legislative+pr+ocess,+including+judicial+r+eview+(Joint+Rule+18).+Statementof-independent-living-services-and-pro---3-grams;-and-4-(iii)-Is-cross---disability.-5-(j)-"Political-subdivision"-means:-6-(i)-A-governmental-organization-that:-7-1.-Embraces-a-certain-territory,-8-2.-Is-organized-for-public-advantage-and-not-in-the-interest-9-of-private-individuals-or-classes,-10-3.-Has-been-delegated-functions-of-government,-and-1-1-4.-Has-the-statutory-power-to-levy-taxes;-or-12-(ii)-A-public-health-district-created-by-section-39---408,-Idaho-13-Code;-or-14-(iii)-A-soil-conservation-district-as-defined-in-section-22---2717,-15-Idaho-Code;-or-16-(iv)-A-drainage-district-created-pursuant-to-chapter-29,-title-17-42,-Idaho-Code;-or-18-(v)-An-irrigation-district-created-pursuant-to-title-43,-Idaho-19-Code;-or-20-(vi)-A-state-grazing-board-created-by-section-57---1204,-Idaho-21-Code;-or-22-(vii)-A-water-measurement-district-created-pursuant-to-section-23-42---705-or-42---706,-Idaho-Code;-or-24-(viii)-A-ground-water-management-district-created-pursuant-to-25-chapter-51,-title-42,-Idaho-Code.-26-(k)-"Agency-of-the-state-of-Idaho"-shall-mean-an-office-or-organization-27-created-by-the-constitution-or-statutes-of-this-state-and-constituting-a-28-component-part-of-the-executive,-judicial-or-legislative-branch-of-the-29-government-of-this-state.-30-(l)-"Volunteer-fire-department"-means-an-entity-exempt-from-federal-31-income-taxation-pursuant-to-section-501(c)(3)-of-the-Internal-Revenue-32-Code-and-which-primarily-provides-fire-protection-or-fire-prevention-on-33-a-not---for---profit-basis-to-surrounding-residents.-34-(m)-"Licensed-emergency-medical-service-agency"-means-an-emergency-35-medical-service-(EMS)-licensed-by-the-Idaho-military-division-and-which-36-is-exempt-from-federal-income-taxation-pursuant-to-section-501(c)(3)-of-37-the-Internal-Revenue-Code-and-which-provides-emergency-medical-services-38-on-a-not---for---profit-basis-to-surrounding-residents.-39-(n)-"Qualifying-senior-citizen-center"-means-an-entity-exempt-from-in---40-come-tax-pursuant-to-section-501(c)(3)-of-the-Internal-Revenue-Code-and-41-which-is-a-community-facility-for-the-organization-and-provision-of-a-42-broad-spectrum-of-services,-which-shall-include-provision-of-health,-43-including-mental-health,-social,-nutritional,-and-educational-services-44-and-the-provision-of-facilities-for-recreational-activities-for-older-45-individuals.-46-(o)-"Museum"-means-a-public-institution-or-an-entity-exempt-from-income-47-tax-pursuant-to-section-501(c)(3)-of-the-Internal-Revenue-Code,-which-48-stores,-preserves-and-exhibits-objects-of-art,-history,-science-or-49-other-objects-of-historical,-educational-or-cultural-value-on-a-perma---50--4-nent-basis-in-a-building,-portion-of-a-building-or-outdoor-location-and-1-which-provides-museum-services-to-the-public-on-a-regular-basis.-2-(3)-The-exemption-granted-by-subsection-(1)(f)-of-this-section-does-not-3-include-any-association-or-other-organization-whose-members-are-political-4-subdivisions-or-state-agencies-unless-the-organization-is-expressly-created-5-under-the-joint-powers-provision-of-sections-67---2328-through-67---2333,-Idaho-6-Code.-7-(4)-The-exemptions-granted-by-subsection-(1)-of-this-section-do-not-in---8-clude-the-use-of-tangible-personal-property-by-a-contractor-used-to-improve-9-real-property-of-an-exempt-entity-when-such-use-is-within-the-definition-pro---10-vided-by-section-63---3615(b),-Idaho-Code,-whether-the-use-tax-liability-is-in---1-1-cluded-in-a-contract-total-or-stated-separately-in-a-contract.-12-(5)-There-is-exempted-from-the-taxes-imposed-in-this-chapter-the-renting-13-of-a-place-to-sleep-to-an-individual-by-the-Idaho-Ronald-McDonald-House.-14-SECTION-2.-An-emergency-existing-therefor,-which-emergency-is-hereby-15-declared-to-exist,-this-act-shall-be-in-full-force-and-effect-on-and-after-16-July-1,-2026.-17+Purpose+/+Fiscal+Note+Bill+SOP/FN+INTRODUCED:+02/19/2026,+10:17+AM
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