Idaho State Tax Commission

Current Rules

Advisory: It is possible that a rule listed below may be superseded by a temporary rule. Therefore, we recommend you check our Temporary Rules first.

(These documents are PDFs.)

Administrative tax rules include certain Multistate Tax Commission's special industry regulations by reference.

Negotiated rulemaking

The Tax Commission engages in Negotiated Rulemaking which is a process where our agency and all other interested parties seek a consensus on the content of a rule. Learn more about how you can participate.

Last updated June 11, 2014

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.