Idaho State Tax Commission

Idaho State Tax Commission

Rules

The Idaho State Tax Commission creates administrative tax rules to clarify how statutes should be interpreted. Statutes are laws passed by the Idaho State Legislature. Administrative rules have the force and effect of law and are subject to a comprehensive process.

These pages will explain how you can participate in our rule-making process and provide details on the rules currently under discussion. If you need more information, please contact our Rules Coordinator.

Administrative tax rules include certain Multistate Tax Commission's special industry regulations by reference.

The rules pages on our website are comprised of:
• this main page, the "Rules" page
• the committee pages, listed and linked from "The committees" section (below)
• each rule's Web page, linked from the status table on each committee's page

• View the current final rules »

The process

Idaho's administrative rulemaking process is governed by the Idaho Administrative Procedure Act.

The Tax Commission engages in Negotiated Rulemaking which is a process where our agency and all other interested parties seek a consensus on the content of a rule. We start by publishing a document, “Notice of Intent to Promulgate a Rule.”

Most discussion takes place during our scheduled Rule Committee meetings (see "The committees," below). Meetings are published on our Calendar page and the agendas for future meetings are published on each committee’s Web page. If you can’t attend a meeting, we also accept written comments via mail or email during this process. (Contact information is provided on each rule’s Web page.)

Any proposed rule must be formally submitted to and published in the Administrative Bulletin. This step will be noted on each rule’s Web page.

A pending rule is the agency’s “final rule” and is subject to legislative review for final approval. A final rule, also known as a “permanent” rule, becomes final at the end of the legislative session after it has been reviewed and approved by the Legislature. It then becomes part of the Idaho Administrative Code.

The committees

The Tax Commission has four rules committees which meet regularly to discuss proposed new rules and rule changes. The dates, times, and locations are included on our Calendar page.

  • The Fuels Tax Rules Committee is responsible for all motor fuels as well as transfer fee rules.
  • The Income Tax Rules Committee is responsible for all individual and business income tax rules as well as estate and transfer tax rules, kilowatt hour rules, mine license rules, and Tax Commission Administration and Enforcement rules.
  • The Property Tax Rules Committee is responsible for all property tax rules.
  • The Sales Tax Rules Committee is responsible for sales and use tax rules as well as Hotel/Motel and Campground Sales tax rules, wine tax rules, cigarette and tobacco tax rules, beer tax rules, and Illegal Drug tax rules.

Temporary rules

A temporary rule must meet strict criteria since it is effective immediately upon adoption. The agency will publish the text of the temporary rule in the Idaho Administrative Bulletin. It expires at the close of the next legislative session unless extended by concurrent resolution.

Docket no. Tax Rule(s) & description
35-0201-1303 Administration and Enforcement 010 -- DEFINITIONS
35-0101-1303 Income 010 -- DEFINITIONS
35-0101-1303 Income 805 -- JOINT RETURNS

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Main portion of page last updated June 13, 2013

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