Rules Current

Links to current rules

35.01.01, Income Tax Rules

35.01.02, Sales and Use Tax Rules

35.01.03, Property Tax Administrative Rules

35.01.05, 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

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 in negotiated rulemaking.