Rulemaking - Sales and Use Tax Rule 027
Sales and Use Tax Rule 027
COMPUTER EQUIPMENT, SOFTWARE, & DATA SERVICES - addresses changes arising from the passage of HB 598 during the 2014 legislative session. HB 598 exempted software delivered through any method other than tangible storage media transferred to the user. The only exception is for digital videos, music, books, and games, which remained taxable regardless of delivery method. Some of the key issues include the taxability of digital subscriptions (i.e. Netflix streaming), the definition of a digital book, and the various charges associated with digital games.
Rulemaking Schedule: Pending
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 Income 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 Income Tax Rules Committee page.
- ICTA Letter (06-20-2014)
- Idaho Cable Telecommunications Association letter (05-19-2014)
- Idaho code and US Code References (07-16-2014)
- Letter regarding DISH Network and DIRECTV (10-23-2014)
- Time Warner Cable letter (05-19-2014)