---
type: "Bill"
title: "SALES TAX – Adds to existing law to provide a sales and use tax exemption for certain semiconductor projects."
description: "SALES TAX – Adds to existing law to provide a sales and use tax exemption for certain semiconductor projects."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2022"
identifier: "H 678"
citation: "Idaho H 678 (2022)"
classification: ["bill"]
subjects: ["ACTS", "COMMERCE", "ELECTRONIC TECHNOLOGY", "SCIENCE AND TECHNOLOGY", "TAX AND TAXATION", "SALES AND USE"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 17
vote_count: 2
first_action: "2022-02-24"
last_action: "2022-03-24"
source: "openstates"
source_identifier: "ocd-bill/895b3e98-28bf-48c6-bc83-78c52a71b7d3"
source_url: "https://legislature.idaho.gov/sessioninfo/2022/legislation/H0678/"
source_hash: "982762803c56e809392d722e3088a576b5827a5288d97e7ea2bc791a90e9429b"
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 678 (2022) — SALES TAX – Adds to existing law to provide a sales and use tax exemption for certain semiconductor projects.

## 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/2022/legislation/H0678.pdf)

## Votes

- Read third time in full – — **30–5** (pass) · lower
- Rules Suspended: Ayes 64 Nays 1 Abs/Excd 5, read in full as required – — **39–22** (pass) · upper

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

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

- **2022-02-24** Introduced, read first time, referred to JRA for Printing `introduction`
- **2022-02-25** Reported Printed and Referred to Revenue & Taxation
- **2022-03-03** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2022-03-04** Read second time; Filed for Third Reading
- **2022-03-04** Rules Suspended: Ayes 64 Nays 1 Abs/Excd 5, read in full as required – PASSED - 39-22-9AYES – Adams, Addis, Amador, Berch, Blanksma, Bundy, Burns, Cannon, Chew, Dixon, Erickson, Gannon, Gibbs, Green, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Lickley, Manwaring, Mathias, McCann(Liedke), Mitchell, Monks, Moyle, Nash, Necochea, Ruchti, Shepherd, Skaug, Toone, Troy(Seegmiller), Vander Woude, Weber, Wood, Yamamoto, Youngblood, Mr. SpeakerNAYS – Andrus, Armstrong, Barbieri, Christensen, Crane, DeMordaunt, Ehardt, Ferch, Galloway, Gestrin, Giddings, Hanks, Marshall, Mendive, Moon, Nate, Nichols, Okuniewicz, Palmer, Scott, Wisniewski, YoungAbsent – Boyle, Chaney, Clow, Furniss, Harris, Kingsley, McCrostie, Rubel, SymeFloor Sponsor - ManwaringTitle apvd - to Senate `passage, reading-3`
- **2022-03-07** Received from the House passed; filed for first reading
- **2022-03-07** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2022-03-10** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2022-03-11** Read second time; filed for Third Reading
- **2022-03-17** Read third time in full – PASSED - 30-5-0AYES – Agenbroad, Anthon, Blair(Johnson), Burgoyne, Burtenshaw, Cook, Crabtree, Grow, Guthrie, Harris, Heider, Lakey, Lee, Lent, Lodge, Martin, Nye, Patrick, Rice, Ricks, Riggs, Semmelroth, Souza, Stennett, Thayn, VanOrden(Bair), Ward-Engelking, Winder, Wintrow, WoodwardNAYS – Bayer, Den Hartog, Nelson, Vick, ZitoAbsent and excused – NoneFloor Sponsor - RiceTitle apvd - to House `passage, reading-3`
- **2022-03-18** Returned from Senate Passed; to JRA for Enrolling
- **2022-03-21** Reported Enrolled; Signed by Speaker; Transmitted to Senate
- **2022-03-21** Received from the House enrolled/signed by Speaker
- **2022-03-21** Signed by President; returned to House
- **2022-03-22** Returned Signed by the President; Ordered Transmitted to Governor
- **2022-03-23** Delivered to Governor at 10:45 a.m. on March 22, 2022
- **2022-03-24** Reported Signed by Governor on March 23, 2022 Session Law Chapter 162 Effective: 07/01/2022 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/895b3e98-28bf-48c6-bc83-78c52a71b7d3`. Confidence: reported (aggregated from official Idaho legislature records).