Idaho State Tax Commission


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.

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.


View the current (final) rules »

Administrative tax rules include certain Multistate Tax Commission's special industry regulations by reference.

Negotiated rulemaking

The rules pages on our website are comprised of:
• this main page, the "Rules" page
• the committee pages, listed and linked from "The committees" section (below)
• each rule's web page, linked from the status table on each committee's page

The process

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.)

Any proposed rule must be formally submitted to and published in the Administrative Bulletin. This step will be noted 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 committees

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, 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 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.

Temporary 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.

No temporary rules currently.

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.