STATEMENT OF PURPOSE
RS31077 / H0446
This legislation clarifies that machinery, including augers, dryers, or fans used within, or attached to a grain
bin, are exempt from sales taxes. Historically, sales taxes have been collected on grain bin structures; but
accessories that can be removed and moved to other locations without affecting the structural integrity have
not. This legislation simply codifies the historical understanding of sales tax laws.
FISCAL NOTE
This legislation will have no fiscal impact to local or state budgets. Taxes are not currently being collected
on grain bin fans, auger and dryers and this legislation only clarifies past practices and does not create a new
exemption.
Contact:
Representative Douglas T. Pickett
(208) 332-1000
DISCLAIMER: This statement of purpose and fiscal note are a mere attachment to this bill and prepared by a proponent
of the bill. It is neither intended as an expression of legislative intent nor intended for any use outside of the legislative
process, including judicial review (Joint Rule 18).
Statement of Purpose / Fiscal Note Bill SOP/FN INTRODUCED: 01/30/2024, 9:58 AM