HOUSE BILL REPORT

SB 5956

BYSenators West, Stratton, Warnke and Bauer

Authorizing counties bordering Idaho to impose an excise tax on nonresidents working in Washington state.

House Committe on Ways & Means/Revenue

Majority Report:  Do pass.  (7)

      Signed by Representatives Appelwick, Chair; Basich, Holland, Madsen, Schoon, Valle and Winsley.

House Staff:Rick Wickman (786-7150)

AS PASSED HOUSE APRIL 8, 1987

BACKGROUND:

For the last four years, Idaho has assessed state income tax on Washington residents who work for Burlington-Northern railroad and travel through Idaho.  The employees are still involved in court proceedings to stop payment of the income tax.  More recently, Idaho also began assessing income tax on truckers who pass through Idaho.

A retaliatory county taxing measure of Idaho residents employed in Washington is proposed.

SUMMARY:

Counties bordering Idaho may impose an excise tax for use of county services on Idaho residents who are employed in the Washington county.

Fiscal Note:      Attached.

House Committee ‑ Testified For:    None Presented.

House Committee - Testified Against:      None Presented.

House Committee - Testimony For:    None Presented.

House Committee - Testimony Against:      None Presented.