Current Rules
Advisory: It is possible that a rule listed below may be superseded by a temporary rule. Therefore, we recommend you check our Temporary Rules first.
- 35.01.01, Income Tax Rules
- 35.01.02, Sales and Use Tax Rules
- 35.01.03, Property Tax Administrative 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 Beer and Wine Taxes Rules
- 35.01.10, Cigarette and Tobacco Products Taxes Rules
- 35.02.01, Tax Commission Administration and Enforcement
(These documents are PDFs.)
Administrative tax rules include certain Multistate Tax Commission's special industry regulations by reference.
Negotiated rulemaking
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. Learn more about how you can participate.
