Idaho State Tax Commission

Decisions

Decisions are the final rulings issued by the Tax Commission on protested Notices of Deficiency Determination. These decisions are "redacted" or edited to remove confidential and proprietary taxpayer information and then compiled for public review. They are posted on this website 120 days after they are mailed to the taxpayer.

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If you have questions about a specific decision or need a copy of a decision from 1996-2000, please contact us.

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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.