The Idaho State Tax Commission creates administrative tax rules to clarify how statutes should be interpreted. Statutes are laws passed by the Idaho State Legislature. Administrative rules have the force and effect of law and are subject to a comprehensive process.
View the current (final) rules »
These pages will explain how you can participate in our rule-making process and provide details on the rules currently under discussion. If you need more information, please contact our Rules Coordinator.
Administrative tax rules include certain Multistate Tax Commission's special industry regulations by reference.
Idaho's administrative rulemaking process is governed by the Idaho Administrative Procedure Act.
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. We start by publishing a document, "Notice of Intent to Promulgate a Rule."
Most discussion takes place during our scheduled Rule Committee meetings (see "The committees," below). Meetings are published on our Calendar page and the agendas for future meetings are published on each committee's Web page. If you can't attend a meeting, we also accept written comments via mail or email during this process. (Contact information is provided on each rule's Web page.)
A pending rule is subject to legislative review for final approval. A final rule, also known as a "permanent" rule, becomes final at the end of the legislative session after it has been reviewed and approved by the Legislature. It then becomes part of the Idaho Administrative Code.
The Tax Commission has four rules committees which meet regularly to discuss proposed new rules and rule changes. The dates, times, and locations are included on our Calendar page.
- The Product Taxes Rules Committee is responsible for all tobacco, cigarette, beer, wine, illegal drug, and motor fuels rules as well as transfer fee rules.
- The Income Tax Rules Committee is responsible for all individual and business income tax rules as well as estate and transfer tax rules, kilowatt hour rules, mine license rules, and Tax Commission Administration and Enforcement rules.
- The Property Tax Rules Committee is responsible for all property tax rules.
- The Sales Tax Rules Committee is responsible for sales and use tax rules as well as hotel/motel and campground sales tax rules, and prepaid wireless E911 fee administrative rules.
A temporary rule must meet strict criteria since it is effective immediately upon adoption. The agency will publish the text of the temporary rule in the Idaho Administrative Bulletin. It expires at the close of the next legislative session unless extended by concurrent resolution.
|Docket no.||Tax||Rule(s) & description|
|35-0101-1802||Income||017T TREATMENT OF THE SECTION 965 OF THE INTERNAL REVENUE CODE INCREASE IN SUBPART F INCOME AND RELATED EXCLUSIONS.|
|35-0101-1803||Income||830T -- This rule is to give guidance to taxpayers who file annual reconciliation returns. Taxpayers must file those returns by the last day of January.|
|35-0103-1805||Property Tax||600T - PROPERTY EXEMPT FROM TAXATION|
|35-0103-1804||Property Tax||802T BUDGET CERTIFICATION RELATING TO NEW CONSTRUCTION AND ANNEXATION|
|35-0103-1804||Property Tax||803T BUDGET CERTIFICATION - DOLLAR CERTIFICATION FORM|