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Committee introduces joint resolutions to allow local-option sales/use taxes; sponsor frames them as discussion starters

2784031 · March 6, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

Representative Britt Raybould introduced two linked measures — a constitutional amendment (RS32531) and follow-up legislation (RS32532) — to create a flexible local-option sales and use tax up to 2% for specified purposes; the committee introduced both RSs for further conversation.

BOISE, Idaho — Two linked legislative requests seeking to give cities and counties a broader local-option sales and use tax were introduced Thursday in the House Revenue and Taxation Committee: RS32531, a proposed constitutional amendment to authorize locally defined use taxes, and RS32532, implementing legislation that would take effect only if the amendment passed.

Representative Britt Raybould, sponsor of both RSs, said the resolution would permit local jurisdictions to propose a local-option tax with a clearly stated purpose (for example, visitor-related services) and a detailed description of the products or services subject to the…

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