Exemptions Survive: Late last week the House Revenue and Taxation committee decided not to hear five of the six sales tax exemption bills being offered by Rep. Dennis Late. The only tax exemption bill to be heard at this time will be for items sold in vending machines.
The sales tax exemption issue was thoroughly discussed by the joint interim committee, but no consensus on the issue was able to be reached. Representatives Moyle and Roberts led the discussion against re-examining the bills saying they hoped to avoid the impression they were singling out some exemptions while letting other businesses or organizations keep theirs.
Transportation Funding: At this point, transportation remains a significant issue that is yet to be outlined by the Legislature.
IADA remains supportive of the concept of increasing registration fees, finding additional efficiencies in ITD operations, and funding the next $134 million installment of GARVEE. We oppose new sources of tax for state transportation projects, local option taxes for transportation and an increase in the gas tax.
Employer Protection Act: IADA has teamed up with several other interest groups with regards to non-compete contracts with employees. This group has met to consider legislation that would give employers assurances that contracts with key employees to protect your business can be legally made and enforced. The concept provides that the freedom of people and businesses to enter into contracts is protected. Without such legislative guidance, the employers in Idaho are left wondering if contracts they have with employees are enforceable. We look forward to working with this group to bring legislation forward later this session after the details on the bill are worked out.
Principal Place of Business: Currently IADA is in discussion with the ITD and the Governor's staff as to whether this piece of legislation will come forward this year. The administration has said that it is not a high priority for 2008 but that private industry is free to carry it on its own. Neither the Senate nor the House Transportation Committee Chairmen has indicated their support either way.
This proposal will modify the definition of "Principal Place of Business" relating to licensed dealers. It adds requirements to include that the commercial structure be sitting on a foundation, and must have permanently installed utilities, including power, water, restrooms and a hardwired telephone.
Titling of Slide-In Campers: Currently there is no opposition to this proposal and IADA has the full support if ITD.
This proposal will require the titling of pickup-mounted campers which meet the same requirements as recreational vehicles, and are at least 6 feet overall length and contain at least one facility as listed in this proposed legislation. This allows for easy identification of ownership on pickup campers. It allows for easier lien filings on titles from financial institutions and dealers, and allows dealers to more easily finance and file ownership documents for customers. Owners would have an official certificate of title/ownership. This proposal will require that pick-up camper dealers also be licensed. The proposal provides for the requirement on and after January 1, 2009, with optional title filings for pick-up campers acquired before such date.