---
type: "Bill"
title: "SALES TAX – Amends existing law to revise a provision regarding the distribution of sales tax to certain special purpose taxing districts."
description: "SALES TAX – Amends existing law to revise a provision regarding the distribution of sales tax to certain special purpose taxing districts."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2023"
identifier: "H 99"
citation: "Idaho H 99 (2023)"
classification: ["bill"]
subjects: ["TAX AND TAXATION", "SALES AND USE"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 17
vote_count: 2
first_action: "2023-02-08"
last_action: "2023-03-20"
source: "openstates"
source_identifier: "ocd-bill/6d4975f9-e72a-4bd0-93c1-279a32c00ae1"
source_url: "https://legislature.idaho.gov/sessioninfo/2023/legislation/H0099/"
source_hash: "14cc7508874caf8ff4e873b1c05691a81a4c541bc3e8f81ea98649c3be361940"
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 99 (2023) — SALES TAX – Amends existing law to revise a provision regarding the distribution of sales tax to certain special purpose taxing districts.

## Version chain

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

1. **Bill Text** (committee substitute) — [source](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2023/legislation/H0099.pdf)

## Votes

- Read Third Time in Full – — **70–0** (pass) · lower
- Read third time in full – — **35–0** (pass) · upper

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

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

- **2023-02-08** Introduced, read first time, referred to JRA for Printing `introduction`
- **2023-02-09** Reported Printed and Referred to Revenue & Taxation
- **2023-02-15** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2023-02-16** Read second time; Filed for Third Reading `reading-2`
- **2023-02-17** Read Third Time in Full – PASSED - 70-0-0AYES – Alfieri, Allgood, Andrus, Barbieri, Berch, Blanksma, Boyle, Bundy, Burns, Cannon, Cheatum, Chew, Clow, Cornilles, Crane(12), Crane(13), Dixon(1), Dixon(24), Durrant, Ehardt, Ehlers, Erickson, Furniss, Galaviz, Gallagher, Gannon, Garner, Green, Handy, Hawkins, Healey, Hill, Holtzclaw, Horman, Kingsley, Lambert, Lanting, Manwaring, Mathias, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Nash, Necochea, Nelsen, Palmer, Petzke, Pickett, Price, Raybould, Raymond, Redman, Roberts, Rubel, Sauter, Scott, Shepherd, Skaug, Tanner, Vander Woude, Weber, Wheeler, Wisniewski, Wroten, Yamamoto, Young, Mr. SpeakerNAYS – NoneAbsent – NoneFloor Sponsor - DurrantTitle apvd - to Senate `passage, reading-3`
- **2023-02-20** Received from the House passed; filed for first reading
- **2023-02-20** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2023-02-23** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2023-02-24** Read second time; filed for Third Reading `reading-2`
- **2023-03-09** Read third time in full – PASSED - 35-0-0AYES – Adams, Anthon, Bernt, Bjerke, Burtenshaw, Cook, Den Hartog, Dunn(Carlson), Foreman, Grow, Guthrie, Harris, Hart, Hartgen, Herndon, Just, Lakey, Lee, Lenney, Lent, Nichols, Okuniewicz, Rabe, Ricks, Ruchti, Schroeder, Semmelroth, Taylor, Toews, Trakel, VanOrden, Ward-Engelking, Winder, Wintrow, ZuiderveldNAYS – NoneAbsent and excused – NoneFloor Sponsor - SchroederTitle apvd - to House `passage`
- **2023-03-13** Returned from Senate Passed; to JRA for Enrolling `enrolled`
- **2023-03-14** Reported Enrolled; Signed by Speaker; Transmitted to Senate `passage`
- **2023-03-14** Received from the House enrolled/signed by Speaker
- **2023-03-14** Signed by President; returned to House `passage`
- **2023-03-15** Returned Signed by the President; Ordered Transmitted to Governor `executive-receipt`
- **2023-03-16** Delivered to Governor at 12:25 p.m. on March 15, 2023 `executive-receipt`
- **2023-03-20** Reported Signed by Governor on March 16, 2023 Session Law Chapter 43 Effective: Retroactive to 01/01/2023 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6d4975f9-e72a-4bd0-93c1-279a32c00ae1`. Confidence: reported (aggregated from official Idaho legislature records).