---
type: "Bill"
title: "SALES AND USE TAX – Adds to existing law to provide for the withholding of sales and use tax from city and county governments in certain instances."
description: "SALES AND USE TAX – Adds to existing law to provide for the withholding of sales and use tax from city and county governments in certain instances."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2023"
identifier: "H 22"
citation: "Idaho H 22 (2023)"
classification: ["bill"]
subjects: ["ATTORNEY GENERAL", "CITIES", "COUNTIES", "CRIMINAL OFFENSES AND PROCEDURES", "TAX AND TAXATION", "TAX AND TAXATION", "SALES AND USE"]
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 30
vote_count: 3
first_action: "2023-01-23"
last_action: "2023-03-28"
source: "openstates"
source_identifier: "ocd-bill/98c6da42-0613-41ea-9561-6a8fc51d3c23"
source_url: "https://legislature.idaho.gov/sessioninfo/2023/legislation/H0022/"
source_hash: "fe132a6215c364e26e5055810b2a27b49b6d7bf99ad5769a3c9ea7d5705c7e3c"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-id"]
---

# Idaho H 22 (2023) — SALES AND USE TAX – Adds to existing law to provide for the withholding of sales and use tax from city and county governments in certain instances.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Amendment** (committee substitute) — [source](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2023/legislation/H0022A1.pdf)
2. **Bill Text** (committee substitute) — [source](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2023/legislation/H0022.pdf)
3. **Engrossment 1** (committee substitute) — [source](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2023/legislation/H0022E1.pdf)

## Votes

- Read third time as amended in the Senate – — **28–7** (pass) · upper
- Read Third Time in Full – — **53–13** (pass) · lower
- Rules Suspended: Ayes 66 Nays 0 Abs/Excd 4, read in full as required – — **56–13** (pass) · lower

## Sponsors

- STATE AFFAIRS COMMITTEE — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-01-23** Introduced, read first time, referred to JRA for Printing `introduction`
- **2023-01-24** Reported Printed and Referred to Revenue & Taxation
- **2023-01-26** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2023-01-27** Read second time; Filed for Third Reading `reading-2`
- **2023-01-30** Read Third Time in Full – PASSED - 53-13-4AYES – Alfieri, Allgood, Andrus, Barbieri, Blanksma, Boyle, Bundy, Cannon, Cheatum, Cornilles, Crane(12), Crane(13), Dixon(1), Dixon(24), Durrant, Ehardt, Ehlers, Erickson, Furniss, Gallagher, Handy, Hawkins, Healey, Hill, Holtzclaw, Horman, Kingsley, Lambert, Manwaring, Mendive, Mickelsen(Coletti), Miller, Mitchell, Monks, Palmer, Petzke, Pickett, Price, Raybould, Redman, Sauter, Scott, Shepherd, Skaug, Tanner, Vander Woude, Weber, Wheeler, Wisniewski, Wroten, Yamamoto, Young, Mr. SpeakerNAYS – Berch, Burns, Chew, Galaviz, Gannon, Green, Lanting, Mathias, Nash, Necochea, Nelsen, Roberts, RubelAbsent – Clow, Garner, McCann, RaymondFloor Sponsor - SkaugTitle apvd - to Senate `passage, reading-3`
- **2023-01-31** Received from the House passed; filed for first reading
- **2023-01-31** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2023-02-17** Reported out of committee; to 14th Order for amendment
- **2023-03-02** Placed in the Committee of the Whole
- **2023-03-02** Amendments ordered printed
- **2023-03-02** Reported out as amended; filed for first reading
- **2023-03-02** Amendments reported printed
- **2023-03-02** Read first time as amended in the Senate; Filed for Second Reading
- **2023-03-03** Read second time as amended in the Senate, filed for Third Reading `reading-2`
- **2023-03-09** Read third time as amended in the Senate – PASSED - 28-7-0AYES – Adams, Anthon, Bernt, Bjerke, Burtenshaw, Cook, Den Hartog, Dunn(Carlson), Foreman, Grow, Guthrie, Harris, Hart, Hartgen, Herndon, Lakey, Lee, Lenney, Lent, Nichols, Okuniewicz, Ricks, Schroeder, Toews, Trakel, VanOrden, Winder, ZuiderveldNAYS – Just, Rabe, Ruchti, Semmelroth, Taylor, Ward-Engelking, WintrowAbsent and excused – NoneFloor Sponsor - ToewsTitle apvd - to House
- **2023-03-13** Returned from the Senate Amended
- **2023-03-13** Referred to Revenue & Taxation for concurrence recommendation
- **2023-03-14** Reported out of Committee and Recommend Concurrence
- **2023-03-14** House Concurred in Senate Amendments
- **2023-03-14** Bills as Amended Referred to JRA for Engrossing
- **2023-03-15** Reported Engrossed; Filed for First Reading of Engrossed Bills
- **2023-03-15** Read first time as amended in Senate; Filed for Second Reading
- **2023-03-16** Read second time as amended in Senate; Filed for Third Reading `reading-2`
- **2023-03-16** Rules Suspended: Ayes 66 Nays 0 Abs/Excd 4, read in full as required – PASSED - 56-13-1AYES – Alfieri, Allgood, Andrus, Barbieri, Blanksma, Boyle, Bundy, Cannon, Cheatum, Clow, Cornilles, Crane(12), Crane(13), Dixon(1), Dixon(24), Durrant, Ehardt, Ehlers, Erickson, Furniss, Gallagher, Garner, Handy, Hawkins, Healey, Hill, Holtzclaw, Horman, Kingsley, Lambert, Lanting, Manwaring, Mendive, Mickelsen, Mitchell, Monks, Palmer, Petzke, Pickett, Price, Raybould, Raymond, Redman, Sauter, Scott, Shepherd, Skaug, Tanner, Vander Woude, Weber, Wheeler, Wisniewski, Wroten, Yamamoto, Young, Mr. SpeakerNAYS – Berch, Burns, Chew, Galaviz, Gannon, Green, Mathias(Woodings), McCann, Nash, Necochea, Nelsen, Roberts, RubelAbsent – MillerFloor Sponsor - SkaugTitle apvd - to enrol
- **2023-03-17** Reported Enrolled; Signed by Speaker; Transmitted to Senate `passage`
- **2023-03-20** Received from the House enrolled/signed by Speaker
- **2023-03-20** Signed by President; returned to House `passage`
- **2023-03-20** Returned Signed by the President; Ordered Transmitted to Governor `executive-receipt`
- **2023-03-21** Delivered to Governor at 4:20 p.m. on March 20, 2023 `executive-receipt`
- **2023-03-28** Reported Signed by Governor on March 22, 2023 Session Law Chapter 119 Effective: 03/22/2023 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/98c6da42-0613-41ea-9561-6a8fc51d3c23`. Confidence: reported (aggregated from official Idaho legislature records).