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 Pending Rule
011 RETAIL SALES: SALES AT RETAIL The commission will not move forward with any changes to this rule at this time.
018 RETAILER DEFINED Pending Rule
029 PRODUCING, FABRICATING, AND PROCESSING The commission will not move forward with any changes to this rule at this time.
037 AIRCRAFT AND FLYING SERVICES Pending Rule
041 FOOD, MEALS, OR DRINKS Pending Rule
043 SALES PRICE OR PURCHASE PRICE DEFINED The commission will not move forward with any changes to this rule at this time.
049 WARRANTIES AND SERVICE AGREEMENTS Pending Rule
068 COLLECTION OF TAX Pending Rule
077 EXEMPTION FOR RESEARCH AND DEVELOPMENT AT INL Pending Rule
106 MOTOR VEHICLES SALES, RENTALS, AND LEASES Pending 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 Pending Rule
110 RETURNS FILED BY COUNTY ASSESSORS AND FINANCIAL INSTITUTIONS Pending Rule
117 REFUND CLAIMS Pending Rule
128 CERTIFICATES FOR RESALE AND OTHER EXEMPTION CLAIMS Pending Rule
Hotel/Motel Room and Campground Sales (35.01.06)
003 ADMINISTRATIVE APPEALS Pending Rule
Prepaid Wireless E911 Fee (35.01.14)
003 ADMINISTRATIVE APPEALS Pending Rule

Meetings history

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.