Amends existing law to revise provisions regarding certain sales tax exemptions for occasional sales and small sellers.

TAXATION -- Amends existing law to revise provisions regarding certain sales tax exemptions for occasional sales and small sellers.

Bill Details

State

Idaho

Session

2026 Regular Session

Chamber

House

Official Source

legislature.idaho.gov/sessioninfo/2026/leg...

LegiScan

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Action History

2026-03-30 H Reported Signed by Governor on March 26, 2026 Session Law Chapter Effective:

2026-03-26 H Delivered to Governor at 12:58 p.m. on March 26, 2026

2026-03-26 H Returned Signed by the President; Ordered Transmitted to Governor

2026-03-25 S Signed by President; returned to House

2026-03-25 S Received from the House enrolled/signed by Speaker

2026-03-25 H Reported Enrolled; Signed by Speaker; Transmitted to Senate

2026-03-24 H Returned from Senate Passed; to JRA for Enrolling

2026-03-24 S to House

2026-03-24 S Title apvd

2026-03-24 S Read third time in full -- PASSED 34-0-1

2026-03-18 S Read second time; filed for Third Reading

2026-03-17 S Reported out of Committee with Do Pass Recommendation; Filed for second reading

2026-03-13 S Introduced, read first time; referred to: Local Government & Taxation

2026-03-13 S Received from the House passed; filed for first reading

2026-03-12 H to Senate

2026-03-12 H Title apvd

2026-03-12 H Rules Suspended:

2026-03-12 H Read second time; Filed for Third Reading

2026-03-11 H Reported out of Committee with Do Pass Recommendation, Filed for Second Reading

2026-03-02 H Reported Printed and Referred to Revenue & Taxation

2026-02-27 H Introduced, read first time, referred to JRA for Printing

Votes

2026-03-12 House Third Reading Yea: 65 Nay: 0

2026-03-24 Senate Third Reading Yea: 34 Nay: 0

Committee Referrals

2026-03-02 H Revenue and Taxation

2026-03-13 S Local Government and Taxation

Bill Text Versions

0000-00-00 Introduced

Subjects

TAXATION