Idaho State Tax Commission

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.

Current status: being reviewed
Committee: Sales Tax Rules Committee
Committee Chairperson:
Tom Shaner (208) 334-7518
Administrative Rules Coordinator:
Kimberlee Stratton (208) 334-7544

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Status of Rulemaking

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 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.

Supporting 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.