Idaho State Tax Commission

Idaho State Tax Commission

Sales Tax Rules Committee

This 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, illegal drug tax rules, and prepaid wireless E911 fee administrative rules.

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Next meeting(s)

  • Meeting time/date: Thursday, July 23, 2015, 1:30 PM
  • Location: 800 Park Blvd., Plaza IV, Boise ID 83712-7742

List of all meetings (with available documents) »

Rules under discussion (status board)

Rule, description Current status
Sales and Use (35.01.02)
027 COMPUTER EQUIPMENT, SOFTWARE, AND DATA SERVICES Digital movies, books, music and games that are excluded from tax if the purchaser does NOT have a permanent right to use the digital product. Draft 1 of proposed rule discussed 5/21, Draft 2 will be discussed on 7/23.
041 FOOD, MEALS, OR DRINKS Exempted prepared food and beverages given away to employees. Draft 1 of proposed rule to be discussed on 6/24
050 VETERINARIANS AND VETERINARY SUPPLIES Removal of the hand tool exclusion from the production exemption. Draft 1 of proposed rule will be discussed on 6/24
056 PHOTOGRAPHERS AND PHOTOFINISHERS Digital photographs delivered electronically are no longer tangible personal property. Draft 1 of proposed ruse discussed 5/21, Draft 2 will be discussed on 7/23
067 REAL PROPERTY Proposed rule will be discussed 6/24, no Draft as of yet
072 APPLICATION AND PAYMENT OF USE TAX Giveaways by a retailer which, in general, are taxable. Draft 1 of proposed rule to be discussed on 6/24
079 APPLICATION AND PAYMENT OF USE TAX reflecting the change by HB39 that removed the hand tool exclusion fro the production exemption. Proposed rule will be discussed on 6/24, no Draft yet
083 FARMING & RANCHING HB39 removed the hand tool exclusion from the production exemption. Proposed rule will be discussed on 6/24, no Draft yet
100 PRESCRIPTIONS Prescription eyeglasses exempted. Draft 1 of proposed rule discussed 5/21, Draft 2 will be discussed on 7/23
103 HAND TOOL, COMPONENT, AND UNIT PRICE updating the change by HB39 removing the hand tool exclusion from the production exemption Draft 1 of proposed rule will be discussed on 6/24
107 VEHICLES AND VESSELS UTVs and SOHVs added to the list of vehicles nonresidents can purchase in Idaho exempt from tax. Draft 1 of proposed rule discussed 5/21, Draft 2 will be discussed on 7/23
128 CERTIFICATES FOR RESALE AND OTHER EXEMPTION CLAIMS hand tool exclusion removed from the production exemption Draft 1 of proposed rule will be discussed on 6/24
Hotel/Motel Room and Campground Sales (35.01.06)
No posted activity at this time. 
Beer (35.01.12)
No posted activity at this time. 
Wine (35.01.09)
No posted activity at this time. 
Cigarette and Tobacco Products (35.01.10)
No posted activity at this time. 
Prepaid Wireless E911 Fee (35.01.14)
No posted activity at this time. 
Illegal Drug (35.01.13)
No posted activity at this time. 

Meetings history

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