WeVote
Log In

Bill

Bill

LD 1077

An Act To Exempt Drinking Water From Sales And Use Tax

132nd Legislature (2025-2026) Introduced by Donald Ardell and 9 co-sponsors

LD 1077 - An Act To Exempt Drinking Water From Sales And Use Tax OverviewBill Number: LD 1077 Title: An Act To Exempt Drinking Water From Sales And Use Tax Status: Placed in Legi

Placed in Legislative Files (DEAD)
#exemptitems #salesandusetax #water
0
WeVote Research Nonpartisan
Bill Summary · LD 1077

LD 1077 - An Act To Exempt Drinking Water From Sales And Use Tax

Overview

Bill Number: LD 1077
Title: An Act To Exempt Drinking Water From Sales And Use Tax
Status: Placed in Legislative Files (DEAD)
Introduced: March 14, 2025

Purpose and Intent

The primary purpose of LD 1077 is to exempt the sale of drinking water from the state's sales and use tax. The bill's sponsors argue that access to clean, affordable drinking water is a basic human need and that removing the tax burden will help make it more accessible, especially for low-income households.

Key Provisions

  • Amends the state's sales and use tax laws to explicitly exempt the sale of drinking water from taxation
  • Defines "drinking water" as water intended for human consumption, excluding water sold in bottles, cans, or other sealed containers
  • Applies the exemption to all sales of drinking water, whether by public or private water utilities, well drillers, or other providers

Affected Parties and Impacts

  • Consumers of drinking water, who would see a reduction in the overall cost of their water bills
  • Public and private water utilities, who would no longer be required to collect sales tax on drinking water sales
  • State and local governments, who would forgo a portion of sales tax revenue from drinking water transactions

The bill's supporters argue the benefits to consumers, especially low-income households, outweigh the relatively small impact on state and local budgets. Opponents counter that the lost revenue could strain funding for water infrastructure and other essential services.

Procedural and Timeline Considerations

LD 1077 was introduced in the state legislature on March 14, 2025 but was ultimately placed in the legislative files, indicating it did not advance further in the legislative process and is considered "dead" for the current session. No specific reasons were given for the bill's failure to progress.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.