Idaho Administrative Rules
The Idaho State Tax Commission creates administrative tax rules to clarify how statutes should be interpreted.
If you'd like more information or want to participate in our rule-making process, contact our Rules Coordinator.
Rules Meeting Agendas and Minutes
Negotiated Rulemaking Notices
- 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES
- 35.01.02 - SALES TAX ADMINISTRATIVE RULES
- 35.01.01 - INCOME TAX ADMINISTRATIVE RULES
- 35.01.03 – PROPERTY TAX ADMINISTRATIVE RULES (605, 620)
Proposed Rules and Temporary Rules
Search proposed and temporary rules by tax or category.
Current Rules
- 35.01.01, Income Tax Rules
- 35.01.02, Sales and Use Tax Rules
- 35.01.03, Property Tax Administrative Rules
- 35.01.04, Estate and Transfer Tax Rules
- 35.01.05, Motor Fuels Tax Rules
- 35.01.06, Hotel/Motel Room and Campground Sales Tax Rules
- 35.01.07, Kilowatt Hour Tax Rules
- 35.01.08, Mine License Tax Rules
- 35.01.09, Idaho County Option Kitchen and Table Wine Tax Rules
- 35.01.10, Cigarette and Tobacco Products Tax Rules
- 35.01.12, Beer Tax Rules
- 35.01.13, Illegal Drug Tax Rules
- 35.02.01, Tax Commission Administration and Enforcement
(These documents are PDFs.)
Multistate Tax Commission (MTC)
The administrative tax rules incorporate the Multistate Tax Commission's special industry regulations by reference.
