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

Rules under discussion (status board)

Rule, description Current status
Sales and Use (35.01.02)
018 RETAILER DEFINED Docket 35.0102.1901 containing Rule 018 has been withdrawn.
028 HOTELS, MOTELS AND CAMPGROUNDS Docket 35.0102.1902 containing Rule 028 has been withdrawn.
043 SALES PRICE OR PURCHASE PRICE DEFINED Proposed draft approved by committee - you can still submit written comments about the draft changes to the Rules Coordinator
046 COATINGS ON TANGIBLE PERSONAL PROPERTY Proposed draft approved by committee - you can still submit written comments about the draft changes to the Rules Coordinator
105 TIME AND IMPOSITION OF TAX, RETURNS, PAYMENTS AND PARTIAL PAYMENTS Docket 35-0102-1904 containing Rule 105 has been withdrawn.
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TO FAMILY MEMBERS, SALES TO AMERICAN INDIANS, AND OTHER EXEMPTIONS Docket 35.0102.1905 containing Rule 107 has been withdrawn.
112 DIRECT PAY AUTHORITY Docket 35-0102-1902 containing Rule 112 has been withdrawn.
121 Docket 35-0102-1906 containing Rule 121 has been withdrawn.
128 CERTIFICATES FOR RESALE AND OTHER EXEMPTION CLAIMS Docket 35.0102.1907 containing Rule 128 has been withdrawn.
Hotel/Motel Room and Campground Sales (35.01.06)
001 TITLE AND SCOPE Docket 35.0106.1901 has been withdrawn.
011 HOTEL/MOTEL ROOM SALES TAX Docket 35.0106.1901 has been withdrawn.
016 EXEMPTIONS Docket 35.0106.1901 has been withdrawn.
017 RECORDS REQUIRED Docket 35.0106.1901 has been withdrawn.
020 DISTRIBUTION Docket 35.0106.1901 has been withdrawn.
Prepaid Wireless E911 Fee (35.01.14)

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.