Idaho State Tax Commission

Idaho State Tax Commission

Sales Tax Rules Committee

This 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.

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Next meeting(s)

  • Location: 800 Park Blvd., Plaza IV, Boise ID 83712-7742

List of all meetings (with available documents) »

Rules under discussion (status board)

Rule, description Current status
Sales and Use (35.01.02)
003 ADMINISTRATIVE APPEALS Draft Approved
011 RETAIL SALES: SALES AT RETAIL Draft Approved
018 RETAILER DEFINED Draft Approved
029 PRODUCING, FABRICATING, AND PROCESSING Draft Approved
037 AIRCRAFT AND FLYING SERVICES Draft Approved
041 FOOD, MEALS, OR DRINKS Draft Approved
043 SALES PRICE OR PURCHASE PRICE DEFINED Draft Approved
049 WARRANTIES AND SERVICE AGREEMENTS Draft Approved
068 COLLECTION OF TAX Draft Approved
077 EXEMPTION FOR RESEARCH AND DEVELOPMENT AT INL Reviewing Rule
106 MOTOR VEHICLES SALES, RENTALS, AND LEASES REVIEWING RULE
107 VEHICLES AND VESSELS - GIFTS, MILITARY PERSONNEL, NONRESIDENT, NEW RESIDENT, TAX PAID TO ANOTHER STATE,SALES TO FAMILY MEMBERS, SALES TO AMERICAN INDIANS, AND OTHER EXEMPTIONS Reviewing Rule
110 RETURNS FILED BY COUNTY ASSESSORS AND FINANCIAL INSTITUTIONS Reviewing rule
117 REFUND CLAIMS Reviewing Rule
128 CERTIFICATES FOR RESALE AND OTHER EXEMPTION CLAIMS Reviewing Rule
Hotel/Motel Room and Campground Sales (35.01.06)
003 ADMINISTRATIVE APPEALS Draft Approved
Prepaid Wireless E911 Fee (35.01.14)
003 ADMINISTRATIVE APPEALS Reviewing Rule

Meetings history

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