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---
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 **305** (pass) · lower
- Rules Suspended: Ayes 64 Nays 1 Abs/Excd 5, read in full as required **3922** (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).