Advisory
A temporary rule might supersede a rule listed below. Therefore, we recommend you check our Temporary Rules first.
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.