Opinion ID: 2575967
Heading Depth: 2
Heading Rank: 2

Heading: the one percent sales and use tax was constitutionally enacted.

Text: Gallagher appeals the district court's dismissal of his challenge to the constitutionality of the one percent sales and use tax. Gallagher alleges that the bill creating the additional revenue arose in the Senate and therefore violated the Idaho Constitution, Article III, § 14. He asserts because the Senate's version created a tax burden $253 million dollars greater than the House version, it was a revenue bill that originated in the Senate. The House introduced the sales and use tax bill, HB 400, on April 2, 2003. The bill proposed to increase Idaho's sales and use tax from 5% to 5.5% for twelve months from July 1, 2003 to June 30, 2004. The bill passed the House on April 7, 2003 and was introduced to the Senate on the same day. The Senate made several amendments to the bill. The Senate's amendments essentially proposed to increase the sales and use tax from 5% to 6% for 26 months from May 1, 2003 to June 30, 2005. The Senate passed HB 400 with its amendments on April 15, 2003. The bill became HB 400 as amended by the Senate (House Bill 400aaS). The House concurred with the Senate's amendments on April 17, 2003. On April 25, 2003, the Governor signed HB 400aaS into law as 2003 Idaho Session Law, Chapter 318. Article III, § 14 of the Idaho Constitution provides: Bills may originate in either house, but may be amended or rejected in the other, except that bills for raising revenue shall originate in the house of representatives. This provision does not prohibit the Senate from denying passage of a revenue bill, and it does not specifically prohibit the Senate from amending a revenue bill. Worthen v. State, 96 Idaho 175, 179, 525 P.2d 957, 961 (1974). To prohibit the Senate from amending House originated revenue bills, would be an obstruction of the legislative process. Id. This Court has already explicitly held that the Senate may amend House originated revenue bills. Id. The sales and use tax originated in the House. The Senate made amendments and the House approved. This sales and use tax, HB 400aaS, was constitutionally enacted.