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 Negotiated draft approved - you can still submit written comments about the draft changes to the Rules Coordinator.
011 RETAIL SALES: SALES AT RETAIL The commission will not move forward with any changes to this rule at this time.
018 RETAILER DEFINED Negotiated draft approved - you can still submit written comments about the draft changes to the Rules Coordinator
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 Negotiated draft approved - you can still submit written comments about the draft changes to the Rules Coordinator.
041 FOOD, MEALS, OR DRINKS Negotiated draft approved - you can still submit written comments about the draft changes to the Rules Coordinator.
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 Negotiated draft approved - you can still submit written comments about the draft changes to the Rules Coordinator.
068 COLLECTION OF TAX Negotiated draft approved - you can still submit written comments about the draft changes to the Rules Coordinator.
077 EXEMPTION FOR RESEARCH AND DEVELOPMENT AT INL Negotiated draft approved - you can still submit written comments about the draft changes to the Rules Coordinator.
106 MOTOR VEHICLES SALES, RENTALS, AND LEASES Negotiated draft approved - you can still submit written comments about the draft changes to the Rules Coordinator.
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 Negotiated draft approved - you can still submit written comments about the draft changes to the Rules Coordinator.
110 RETURNS FILED BY COUNTY ASSESSORS AND FINANCIAL INSTITUTIONS Negotiated draft approved - you can still submit written comments about the draft changes to the Rules Coordinator.
117 REFUND CLAIMS Negotiated draft approved - you can still submit written comments about the draft changes to the Rules Coordinator
128 CERTIFICATES FOR RESALE AND OTHER EXEMPTION CLAIMS Negotiated draft approved - you can still submit written comments about the draft changes to the Rules Coordinator
Hotel/Motel Room and Campground Sales (35.01.06)
003 ADMINISTRATIVE APPEALS Negotiated draft approved - you can still submit written comments about the draft changes to the Rules Coordinator.
Prepaid Wireless E911 Fee (35.01.14)
003 ADMINISTRATIVE APPEALS Negotiated draft approved - you can still submit written comments about the draft changes to the Rules Coordinator.

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.