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)
028 HOTELS, MOTELS AND CAMPGROUNDS Being reviewed
103 HAND TOOL, COMPONENT, AND UNIT PRICE Being reviewed
Rule 013 ROAD AND PAVING CONTRACTORS A draft of this rule is being reviewed by the committee and is open for comments from the public. Please submit comments to this office for consideration
Rule 044 TRADE-INS, TRADE-DOWNS AND BARTER A draft of this rule is being reviewed by the committee and is open for comments from the public. Please submit comments to this office for consideration
Rule 048 MANUFACTURED HOMES (MOBILE HOMES) AND MODULAR BUILDINGS A draft of this rule is being reviewed by the committee and is open for comments from the public. Please submit comments to this office for consideration
Rule 061 TRANSPORTATION, FREIGHT, AND HANDLING CHARGES A draft of this rule is being reviewed by the committee and is open for comments from the public. Please submit comments to this office for consideration
Rule 067 REAL PROPERTY A draft of this rule is being reviewed by the committee and is open for comments from the public. Please submit comments to this office for consideration
Rule 079 PRODUCTION EXEMPTION A draft of this rule is being reviewed by the committee and is open for comments from the public. Please submit comments to this office for consideration
Rule 099 OCCASIONAL SALES also updating an off-highway definition A draft of this rule is being reviewed by the committee and is open for comments from the public. Please submit comments to this office for consideration
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 A draft of this rule is being reviewed by the committee and is open for comments from the public. Please submit comments to this office for consideration
Rule 128 CERTIFICATES FOR RESALE AND OTHER EXEMPTION CLAIMS A draft of this rule is being reviewed by the committee and is open for comments from the public. Please submit comments to this office for consideration
Hotel/Motel Room and Campground Sales (35.01.06)
001 TITLE AND SCOPE open for comments
006 LODGING OPERATORS AND SHORT-TERM RENTAL MARKETPLACES Being reviewed
011 HOTEL/MOTEL ROOM SALES TAX open for comment
018 RETURNS open for comment
019 DEFICIENCIES, COLLECTIONS, AND ENFORCEMENT open for comments
Prepaid Wireless E911 Fee (35.01.14)
No posted activity at this time. 

Meetings history

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