Idaho State Tax Commission

Rulemaking - Sales and Use Tax Rule 056

Sales and Use Tax Rule 056

PHOTOGRAPHERS AND PHOTOFINISHERS Digital photographs delivered electronically are no longer tangible personal property.

Current status: negotiated rule under review
Committee: Sales Tax Rules Committee
Committee Chairperson:
Daniel Reines (208) 334-7505
Administrative Rules Coordinator:
Kimberlee Stratton (208) 334-7544

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Status of Rulemaking

Idaho Administrative Bulletin: Pending


If you want to comment on this rule:

  • Attend a rules committee meeting. Dates and times are listed on our Calendar page and meeting dates and agendas are listed on the Sales Tax Rules Committee page.
  • Write to us at: Rules Coordinator, Idaho State Tax Commission, PO Box 36, Boise ID 83722-0410
  • Email the Rules Coordinator.


Meeting dates and locations are listed on the Sales Tax Rules Committee page.


No documents.

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.