STATEMENT OF PURPOSE
RS27913 / H0608
This proposed legislation provides a mechanism for governmental agencies to receive a rebate for sales and
use taxes that are sometimes collected and paid on road materials used in construction, repair or replacements
of highways, streets, roads, and or alleys. Currently sales and or use taxes are collected differently on
road materials depending upon who owns the vehicles that are placing the road materials on the ground.
Consequently, monies that are set aside for transportation are being funneled off and deposited into the general
fund. This legislation will help to ensure that monies designated for transportation get used for transportation.
FISCAL NOTE
The fiscal impact to the General Fund will be an approximate $12,000,000 reduction. However, the impact to
local highway districts and other governmental agencies that build and maintain roads will be an approximate
$12,000,000 increase.
Contact:
Representative Jason A. Monks, District 22
Representative Joe Palmer
(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: 03/06/2020, 7:50 AM