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Using Acrobat Reader PDF Document
The Idaho State Tax Commission publishes our forms, publications, reports, and other documents as PDF files. You can open, read, and print them using the free Adobe Reader program which you can download to your Windows, Mac, or Linux computer. When you click the link, the PDF will either open in your web browser window or download to your computer desktop, depending upon how you have your computer configured.
Fill-in PDF Forms
Open Meeting Approved Minutes
Appeals Resolution Meeting Minutes
Business Meeting Minutes
State Board of Equalization Meeting Minutes
Economic Estimates Commission Meeting Minutes
Minutes are adopted at a subsequent Open Meeting and may then be published.
Agendas
The Idaho State Tax Commission invites you to attend and participate in our Open Meetings.
This guide to 
Open Meeting information and protocol will be available at the sign-in table at our Open Meetings.
For more information, the Office of the Attorney General’s website provides this Open Meeting Law Manual.
Appeals Resolution Meeting Agendas
Business Meeting Agendas
State Board of Equalization Agendas
Economic Estimates Commission Agendas
Rules: Current
Links to current rules
35.01.01, Income Tax Rules
35.01.02, Sales and Use Tax Rules
35.01.03, Property Tax Administrative Rules
35.01.05, Motor Fuels Tax Rules
35.01.06, Hotel/Motel Room and Campground Sales Tax Rules
35.01.07, Kilowatt Hour Tax Rules
35.01.08, Mine License Tax Rules
35.01.09, Idaho Beer and Wine Taxes Rules
35.01.10, Cigarette and Tobacco Products Taxes Rules
35.02.01, Tax Commission Administration and Enforcement
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 in negotiated rulemaking.
Temporary Rules
A temporary rule must meet strict criteria since it is effective immediately upon adoption.
Learn more about temporary rules
We will publish the text of the temporary rule in the Idaho Administrative Bulletin. It expires at the close of the next legislative session unless extended by concurrent resolution.
Links to temporary rules
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 in negotiated rulemaking.
Product Taxes Rules Committee
This committee is responsible for all tobacco, cigarette, beer, wine, and motor fuels rules as well as mine license rules and transfer fee rules. Subscribe to Tax Professionals for updates.
Contacts
| Position | Name | Contact Information |
|---|---|---|
| Committee Chair | Elena Gonzalez | Elena.Gonzalez@tax.idaho.gov (208) 334-7855 |
| Rules Coordinator | Kimberlee Stratton | kimberlee.stratton@tax.idaho.gov (208) 334-7544 |
Upcoming meetings
Rules under discussion (status board)
Motor Fuels (35.01.05)
Beer and Wine (35.01.09)
Cigarette and Tobacco Products (35.01.10)
Mine License (35.01.08)
Meetings history
| Date | Rule Chapter | Recordings |
|---|---|---|
| October 1, 2024 | Cigarette and Tobacco Products Taxes | |
| October 1, 2024 | Idaho Motor Fuels Taxes | |
| May 29, 2024 | Cigarette and Tobacco Products Taxes | |
| May 29, 2024 | Idaho Motor Fuels Taxes |
Tax Update for Fall 2021
Here’s the Fall 2021 issue of Tax Update — our newsletter for the business community. This edition features articles about new tax laws, tax videos, updated withholding tables, and new social media channels.
Tax rebates are coming
We’re sending tax rebates to people who were full-year residents of Idaho for 2019 and 2020 and filed income tax returns for those years. This includes those who filed grocery credit refund returns. Visit our Tax Rebate FAQs webpage to learn more.
New tax laws — What you need to know
The 2021 Idaho Legislature passed tax laws about one-time federal money given to businesses, using credit card statements as evidence of an expense, the burden of proof for sales tax exemptions, and more. Below are some highlights. For more details about the legislation, visit the Legislature’s website.
Income tax
Idaho conforms to the Internal Revenue Code for 2021
Idaho conforms to the Internal Revenue Code (IRC) as of January 1, 2021, except for removing excess losses of noncorporate taxpayers under IRC 461(l).
House Bill 058 – Effective January 1, 2021
Preserving limited losses
Idaho taxpayers can keep the benefit of losses that exceed the limit and carry them forward as a net operating loss up to 20 years.
House Bill 170 – Retroactive to January 1, 2018
Bank or credit card statements allowed as evidence
Taxpayers can use a statement or invoice from a credit card company or other financial institution such as a bank as evidence that they made an expenditure. They still need documentation to support the business purpose for the expense.
House Bill 217 – Effective January 1, 2021
Some federal money for businesses is nontaxable in Idaho
One-time federal money provided to Idaho businesses in 2020 is nontaxable for Idaho income tax except for emergency rental assistance program funds.
Nontaxable money includes:
- Rebound Idaho small-business grants
- Forgiven Paycheck Protection Program loans
- Economic Injury Disaster Loan advance funds
House Bill 251 – Effective January 1, 2021
Bonus depreciation addback limited to benefit
Idaho taxable income only includes the bonus depreciation add-back to the extent the depreciation could be used on the federal return. Passive loss and other basis carryovers will have to be adjusted accordingly.
House Bill 276 – Effective January 1, 2021
State and local tax workaround allowed
A pass-through entity can elect to pay Idaho tax at the entity level as a workaround for the $10,000 limit on the federal deduction for state and local taxes. The annual election and related tax payment must be made by April 15 of the following year.
House Bill 317 – Effective January 1, 2021
Lower tax rates, tax rebate
Idaho’s income tax rates have been reduced. The corporate income tax rate is now 6.5%. For individual income tax, rates now range from 1% to 6.5%, and the number of tax brackets dropped from seven to five. Also, some Idaho residents will receive a one-time tax rebate in 2021.
House Bill 380 – Effective January 1, 2021
Sales tax
New manufactured home sales clarified
When a maker of manufactured homes sells new manufactured homes to a retail dealer with a resale certificate, the homes aren’t subject to sales tax.
House Bill 032 – Effective July 1, 2021
Buyers responsible to prove tax exemptions
Buyers rather than sellers now have the burden to establish a sales tax exemption when they give the seller an exemption or resale certificate. The buyer bears the primary responsibility and liability for any subsequent audit.
House Bill 171 – Effective July 1, 2021
Idaho will treat some organizations as nonresidents
Idaho will treat out-of-state corporations, partnerships, LLCs, and other organizations the same as nonresident individuals when determining whether they owe Idaho sales or use tax on vehicles and vessels.
These vehicles and vessels include:
- Automobiles
- Motorcycles
- Trucks
- Trailers
- Snowmobiles
- All-terrain vehicles
- Specialty off-highway and utility-type vehicles
- Vessels without motors 11 feet or more in length
- Vessels with a motor regardless of length
House Bill 210 – Effective July 1, 2021
Property tax
Property Tax Deferral program updated
The following changes have been made to the Property Tax Deferral program:
- The household income limit has increased to $50,000.
- The interest rate has been adjusted to match the income tax interest rate.
- The program now includes properties that are part of a trust or life estate.
- The deadline to apply for the program is now the first Monday in September.
House Bills 309 and 389 – Effective January 1, 2021
Homeowner’s exemption increased; property-tax relief program modified
The following changes have been made to property tax relief programs:
- The homeowner’s exemption has increased to $125,000.
- The maximum benefit for the Property Tax Reduction program has increased to $1,500.
- A home that qualifies for property tax reduction can’t exceed 125% of the assessed median value for all homes in the county where it’s located. (Enacted January 1, 2021, but becomes effective January 1, 2022.)
- The benefit for 100% service-connected disabled veterans has increased to $1,500.
House Bill 389 – Effective January 1, 2021 or January 1, 2022 as noted.
Personal property exemptions increased; transient personal property exempt
The personal property exemption will increase from $100,000 to a limit of $250,000 per taxpayer per county. Transient personal property — defined as transitory construction, mining, and logging equipment — will be fully exempt.
House Bill 389 – Effective: Retroactive to 01/01/2021 Sections 1-7 &12; 01/01/2022 Sections 8-1
Product Tax
Beer definitions revised
Beer with alcohol content greater than 4% is no longer defined and taxed as wine. Beer is now defined as any beer with 5% or less alcohol by volume (ABV). Strong beer is now defined as any beer over 5% up to 16% ABV. Also, the tax distribution formula has been revised and a fund has been established to distribute beer tax to the Idaho Hop Growers Commission.
House Bill 232 – Effective July 1, 2021
Check out the new withholding tables online
Employers and payroll providers: We’ve updated the income tax withholding tables for 2021. This includes the Idaho Child Tax Credit Allowance table. You don’t need to adjust withholding back to the beginning of the year, but please use the revised tables going forward.
To learn more about income tax withholding requirements for employers, visit the Withholding section on the Tax Commission website.
Watch our videos
I missed my tax due date, now what? Is it too late? Find the answers when you watch our Tuesday Tax FAQs video. Subscribe to idahostatetax on YouTube to see the latest videos or check out our website to view recorded webinars.
Do you collect sales tax? Watch our video to find out how to amend your Form 850 sales tax return. Other videos are about such topics as what to do if your identity is stolen, small-business taxes, and sales and use taxes for contractors.
Use TAP to manage your taxes
Have you heard of Taxpayer Access Point or TAP for short? You can find it through our Tax Commission website, and it’s among the best ways to manage many taxes online.
Read these TAP guides for more information:
Stay informed
Sign up to receive our e-newsletters for general audiences or tax professionals.
Tax Update for Summer 2020
Here’s the summer 2020 issue of Tax Update — our newsletter for the business community. This edition features articles about new tax laws, Return to Work bonuses for employees, cash grants for small businesses, updated withholding tables, guidelines for visiting our offices, online classes, and more!
Help your employees get Return to Work bonuses
We’re now accepting applications for Return to Work bonuses of up to $1,500 for your eligible employees affected by the coronavirus pandemic. Your employees can’t apply for the bonuses themselves – that’s up to you. See who qualifies and get more details at rebound.idaho.gov.
New tax laws — What you need to know
The 2020 Idaho Legislature passed tax laws affecting first-time home buyers, custom meat processing, new data centers, and more. Below are some highlights. For more details about the legislation, see the Legislature’s website.
Income tax
Idaho conforms to the Internal Revenue Code (IRC) for 2019
Idaho conforms to the IRC for tax year 2019.
House Bill 380 – Effective January 1, 2020
Income tax credit provided for employer contributions to college savings accounts
Employers can get a tax credit for contributing to an employee’s IDeal — Idaho 529 College Savings Program account. The credit is 20% of the employer’s total contribution up to a maximum of $500 per employee each year.
House Bill 550 – Effective January 1, 2020
Tax deduction allowed for first-time home buyers
First-time home buyers who establish a First-time Home Buyer Savings Account can deduct their account contributions and interest earned from Idaho taxable income. Individuals can deduct up to $15,000 each year. Married couples filing a joint tax return can deduct up to $30,000 yearly.
House Bill 589 – Effective January 1, 2020
Sales tax
Exemption for custom meat processing
Custom meat processing and packing services are exempt from sales and use tax when the consumer provides the animal and the meat won’t be resold.
House Bill 496 – Effective July 1, 2020
Exemption for certain aircraft sales
An aircraft sale is exempt from sales and use tax when the aircraft is used primarily for agricultural spraying, dusting, and seeding; livestock and predatory animal control; or forest and wildlife conservation.
House Bill 442 – Effective July 1, 2020
Exemption for new data centers
Purchases made to build new data centers and purchases of eligible server equipment are exempt from sales and use tax.
House Bill 521 – Effective July 1, 2020
Property tax
Veterans benefit expanded
Veterans who receive 100% compensation from the U.S. Department of Veterans Affairs (VA) due to individual unemployability qualify for a benefit that reduces their property tax. That’s in addition to the veterans who qualify with a 100% service-connected disability rating from the VA.
House Bill 552 – Effective January 1, 2020
Homeowner’s exemption deadline removed
A homeowner can apply for the homeowner’s exemption at any time throughout the calendar year, starting in 2021. The previous deadline was April 15.
House Bill 562 – Effective January 1, 2021
Resolution required to use forgone balances
Taxing districts that set budgets for less than the allowed 3% increase can use the difference – called a forgone balance – in a later year if they:
- Provide notice of their intent to do so and hold a public hearing about it.
- Adopt a resolution specifying the dollar amount of property taxes they’re reserving for future use.
House Bill 354 – Effective July 1, 2020
Property tax notices get additions
Property tax notices sent to taxpayers must include either the expiration date of any bond and voter-approved levy or a link to a website with that information.
House Bill 518a – Effective July 1, 2020
Withholding tables updated for 2020
We’ve updated the income tax withholding tables for 2020. You don’t need to adjust withholding back to the beginning of the year, but please use the revised tables going forward:
For more information about income tax withholding, see our Withholding web guide at tax.idaho.gov/wh.
Free tax webinars for small businesses
Want to learn more about taxes for your small business? Take one of our free webinars and attend from the comfort of your home or office. The classes include:
- Tax and Business Basics 101 for Small Business (August 26)
- Tax and Business Basics 101 for Self-Employed (August 11 and September 9)
Visit our Eventbrite page to register and get more details.
Guidelines for visiting our customer-service counters
Our customer-service counters are open to the public in all our offices. We ask that visitors follow social distancing guidelines by staying 6 feet apart from each other and wearing a mask.
Go online to tax.idaho.gov/visit to find office locations and hours. All offices have a drop box for returns and payments.
Time for employees to review their Idaho W-4
Did your employees owe more tax than expected when they filed their state income tax return this year? Did they get a smaller-than-expected refund?
In either case, it’s a good time to remind employees about reviewing their paycheck withholding to make sure they have the right amount of income tax withheld from their pay. Updating their Idaho W-4 now will improve their tax situation for next year.
Workers should review their withholding at least once a year or when they experience changes in their lives like marriage, divorce, or having children.
Employees can find guidance and resources for updating their state and federal withholding at tax.idaho.gov/w4. We’ve updated the Idaho W-4 instructions to include withholding information for employees who are nonresident aliens.
Stay informed
Sign up for our free newsletters at tax.idaho.gov/getnews or visit our Newsroom at tax.idaho.gov/news.
Tax Update
News for Tax Professionals
- Taxing Remote Sales In and Into Idaho
- Update your W-4!
- Tax Update issues
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