# BOISE STANDARD — RAW PROVENANCE WINDOW # entity : Idaho State Tax Commission # slug : tax-idaho-gov # federation_id : gdr-00d319c6 # bs_url : https://boisestandard.org/administration/tax-idaho-gov/ # source_url : https://tax.idaho.gov # minted_at : 2026-06-19T22:07:38.857417+00:00 # pipeline : citadel-pipeline-boise-v1.0.0 ════════════════════════════════════════════════════════════ ## SOURCE 1 — CIVIC CORPUS (official domain crawl) # BOISE STANDARD CIVIC CORPUS # entity : Idaho State Tax Commission # domain : tax.idaho.gov # slug : tax-idaho-gov # entity_type : STATE AGENCIES — BOISE HQ # federation_id : gdr-00d319c6 # bs_url : https://boisestandard.org/administration/tax-idaho-gov/ # source_url : https://tax.idaho.gov # fetched_at : 2026-06-19T22:06:03.804412+00:00 # pipeline : civic-conduit-boise-v1.0.0 # law : Law I — Provenance ──────────────────────────────────────────────────────────── ## HOMEPAGE — https://tax.idaho.gov Skip to main content Parental Choice applications: Apply by Aug. 15, 11:59 p.m. Mountain Time. See the My School Choice website. Businesses: Need to sign up for TAP? Watch the how-to video. Official Government Website Log in to Taxpayer Access Point (TAP) A A A IDAHO STATE TAX COMMISSION TaxesResource CenterForms and GuidesGovernanceAbout UsContact Us Search Great people. Helping you. Serving Idaho.   Individual Individual Income Tax Doing Taxes for Free Pay Options Where's My Refund? Verify Identity Taxes and Yard Sales, Other Sales Property Tax (Homes) Apply for Property Tax Relief   Business Idaho Sales Tax Kickstart Getting Tax Permits Building Contractors Sales and Use Taxes Classes Withholding Business Income Tax Filing Income Taxes Income Tax Forms   Governance & Research Property Tax Oversight Open Meetings Laws Rules Decisions Policy Documents Reports and Statistics Tax Refunds Log in to Taxpayer Access Point TAP Help Verify Identity Quick Pay (Fast and Easy) E-File Income Taxes for Free Get a Food Tax Credit Refund Free Income Tax Help Promoter-Sponsored Events Upcoming Events 19 JUN All Day HOLIDAY: ALL OFFICES CLOSED Friday 24 JUN 10:00 am - 11:00 am OPEN MEETING: APPEALS RESOLUTION Wednesday See All Events Latest News Application period to reopen for Parental Choice Tax Credit program May 19, 2026 BOISE, Idaho — May 19, 2026 — The Idaho State Tax Commission is reopening the application period for the Idaho Parental Choice Tax Credit program. The Tax Commission will start accepting applications on May 21 at 8 a.m. MDT. More than $7 million in program funds are still available to eligible Idaho residents. Parents can […] See All News 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. Taxes Beer Business Income Cigarettes Fuels Individual Income Property Sales / Use Tobacco Wine Withholding All Taxes Online Services Business Taxpayer Self-Service E-File E-Pay Getting Tax Permits Quick Pay Taxpayer Access Point (TAP) TAP Help Helpful Links Audits Classes & Calendar Compliance Employment Privacy Policy Tax Fraud Tax Professionals Taxpayer Rights Urban Renewal Registry Verify Identity Idaho State Tax Commission Great people. Helping you. Serving Idaho. Office Locations and Hours Contact Us Sign Up For News Idaho.gov | Accessibility | Cybersecurity | Privacy | Legal Notices | Security ver: 4.1.8 | last updated: December 16, 2021 at 11:56 am Jump back to top of page button ──────────────────────────────────────────────────────────── ## INTERIOR PAGES — 20 pages crawled ## SOURCE: https://tax.idaho.gov/about-us/calendar/ Calendar | Idaho State Tax Commission Skip to main content Parental Choice applications: Apply by Aug. 15, 11:59 p.m. Mountain Time. See the My School Choice website . Businesses: Need to sign up for TAP? Watch the how-to video . Official Government Website Log in to Taxpayer Access Point (TAP) A A A Idaho State Tax Commission Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Search Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Home About Us Calendar Calendar From due dates to classes and open meetings, find out what’s happening in relation to Idaho taxes. See Property Tax Education if you’re looking for classes for counties and property tax professionals. Tip: Get  tax due date reminders  for all accounts that you can file in TAP. View all classes Category: Category Administration and Enforcement Rules Committee BOE Class Due Dates Holiday Income Tax Rules Committee Open Meeting: Appeals Resolution Open Meeting: Business Open Meeting: Economic Estimates Commission Open Meeting: Other Meetings Open Meeting: State Board of Equalization Product Tax Rules Committee Property Tax Class Property Tax Rules Committee Sales Tax Rules Committee Location: Location Bannock County Landfill Bonneville County Sheriff’s (Ammon) Field Training Office Brammer Building Canyon County Administration Building Challis Community Events Center Coral Conference Room or via Webex Idaho Central Credit Union Administration Building Idaho State Tax Commission Idaho State Tax Commission – Boise Idaho State Tax Commission Coral Room Kootenai County Vehicle Licensing Office Twin Falls County West Building Unbound Reset May June 2026 July SU MO TU WE TH FR SA 31 1 2 3 Open Meeting: Appeals Resolution Open Meeting: Appeals Resolution 10:00 am - 11:00 am AgendaOfficial meeting notice How to attendBy phone: See meeting noticeIn person:11321 W. Chinden Blvd., BoiseCoral Conference Room , ... 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Holiday: All offices closed Holiday: All offices closed All Day Tax Commission offices are closed on June 19 to observe Juneteenth. , ... 20 21 22 23 24 Open Meeting: Appeals Resolution Open Meeting: Appeals Resolution 10:00 am - 11:00 am AgendaOfficial meeting notice How to attendBy phone: See meeting noticeIn person:11321 W. Chinden Blvd., BoiseCoral Conference Room , ... 25 26 27 28 29 30 1 2 3 Holiday: All offices closed Holiday: All offices closed All Day Tax Commission offices are closed on July 3 to observe Independence Day. , ... 4 19 Jun All Day Holiday: All offices closed Friday EVENT DETAIL 24 Jun 10:00 am - 11:00 am Open Meeting: Appeals Resolution Wednesday EVENT DETAIL 03 Jul All Day Holiday: All offices closed Friday EVENT DETAIL 09 Jul 10:00 am - 11:00 am Income Tax Rules Public Meeting Thursday EVENT DETAIL 09 Jul 11:00 am - 12:00 pm Administration and Enforcement Rules Public Meeting Thursday EVENT DETAIL 13 Jul 1:00 pm - 2:00 pm Property Tax Rules Public Meeting Monday EVENT DETAIL 12 Aug 10:00 am - 11:00 am Administration and Enforcement Rules Public Meeting Wednesday EVENT DETAIL 07 Sep All Day Holiday: All offices closed Monday EVENT DETAIL 10 Sep 10:00 am - 11:00 am Income Tax Rules Public Meeting Thursday EVENT DETAIL 10 Sep 11:00 am - 12:00 pm Administration and Enforcement Rules Public Meeting Thursday EVENT DETAIL 10 Sep 1:00 pm - 2:00 pm Property Tax Rules Public Meeting Thursday EVENT DETAIL 12 Oct All Day Holiday: All offices closed Monday EVENT DETAIL No event found! Load More 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. Taxes Beer Business Income Cigarettes Fuels Individual Income Property Sales / Use Tobacco Wine Withholding All Taxes Online Services Business Taxpayer Self-Service E-File E-Pay Getting Tax Permits Quick Pay Taxpayer Access Point (TAP) TAP Help Helpful Links Audits Classes & Calendar Compliance Employment Privacy Policy Tax Fraud Tax Professionals Taxpayer Rights Urban Renewal Registry Verify Identity Idaho State Tax Commission Great people. Helping you. Serving Idaho. Office Locations and Hours Contact Us Sign Up For News Idaho.gov | Accessibility | Cybersecurity | Privacy | Legal Notices | Security ver: 4.1.8 | last updated: December 17, 2025 at 11:00 am Jump back to top of page button ## SOURCE: https://tax.idaho.gov/about-us/stay-informed/ Stay Informed | Idaho State Tax Commission Skip to main content Parental Choice applications: Apply by Aug. 15, 11:59 p.m. Mountain Time. See the My School Choice website . Businesses: Need to sign up for TAP? Watch the how-to video . Official Government Website Log in to Taxpayer Access Point (TAP) A A A Idaho State Tax Commission Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Search Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Home About Us Stay Informed On This Page On This Page Stay Informed Follow us on social media Subscribe to General Tax News Subscribe to Tax Professionals More on our website Read  our latest news online Media : Visit our  Newsroom Due date reminders 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. Taxes Beer Business Income Cigarettes Fuels Individual Income Property Sales / Use Tobacco Wine Withholding All Taxes Online Services Business Taxpayer Self-Service E-File E-Pay Getting Tax Permits Quick Pay Taxpayer Access Point (TAP) TAP Help Helpful Links Audits Classes & Calendar Compliance Employment Privacy Policy Tax Fraud Tax Professionals Taxpayer Rights Urban Renewal Registry Verify Identity Idaho State Tax Commission Great people. Helping you. Serving Idaho. Office Locations and Hours Contact Us Sign Up For News Idaho.gov | Accessibility | Cybersecurity | Privacy | Legal Notices | Security ver: 4.1.8 | last updated: March 16, 2026 at 03:45 pm Jump back to top of page button ## SOURCE: https://tax.idaho.gov/about-us/privacy-policy/ Privacy Policy | Idaho State Tax Commission Skip to main content Parental Choice applications: Apply by Aug. 15, 11:59 p.m. Mountain Time. See the My School Choice website . Businesses: Need to sign up for TAP? Watch the how-to video . Official Government Website Log in to Taxpayer Access Point (TAP) A A A Idaho State Tax Commission Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Search Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Home About Us Privacy Policy On This Page On This Page Related Pages Privacy Policy The Idaho Tax Commission takes care to protect your privacy. Therefore, we will disclose to you what data we collect when you visit our website. When you visit our site The Tax Commission’s website is hosted by the Idaho Department of Administration, and in cooperation with that agency, we automatically collect the following information when you visit our site: Your IP (Internet Protocol) address Date and time of your request The pages or files you request The success or failure of your requests This information  does not identify individual visitors , and we will make no attempt to do so unless illegal activity or tampering with our site is suspected. This data collected is used to generate statistical reports, and those reports are used solely for the purpose of managing our site and improving the information and services we offer. What information is public Your tax information isn’t generally available to the public. In most cases, the Idaho Tax Commission is  prohibited by law from sharing any information  from the tax returns or audits of an individual, a business, or a nonprofit organization. However, the law does allow us to disclose confidential tax information to a few authorized government agencies when needed to enforce payments such as taxes or child support. Tax lien information is a different matter. Unlike tax returns,  tax liens  are a public notice of debt. These liens attach to your property and your rights to property. Once the Tax Commission has filed a tax lien with the Idaho Secretary of State, information from the lien is available to the public. If you email us We provide Tax Commission email addresses to facilitate  communication with us  to answer your questions or otherwise provide services to you. In these situations, we ask that you provide us with your email address or other contact information so that we can respond to your inquiry and provide you with the best possible service. However, you should be aware that  electronic mail should not be considered secure , and third parties may be able to intercept and read email messages. It is up to you to assume the risk of providing such information to us in the form of an email message. Because electronic mail cannot be considered secure, we also suggest that you not ask taxpayer-specific questions by email, which would necessitate including information like your Social Security number or specific information from your tax return. Instead,  please call or write to us . If we receive electronic inquiries that would require our response to include such taxpayer-specific information, we will respond by telephone or regular mail rather than email. 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. Taxes Beer Business Income Cigarettes Fuels Individual Income Property Sales / Use Tobacco Wine Withholding All Taxes Online Services Business Taxpayer Self-Service E-File E-Pay Getting Tax Permits Quick Pay Taxpayer Access Point (TAP) TAP Help Helpful Links Audits Classes & Calendar Compliance Employment Privacy Policy Tax Fraud Tax Professionals Taxpayer Rights Urban Renewal Registry Verify Identity Idaho State Tax Commission Great people. Helping you. Serving Idaho. Office Locations and Hours Contact Us Sign Up For News Idaho.gov | Accessibility | Cybersecurity | Privacy | Legal Notices | Security ver: 4.1.8 | last updated: June 15, 2023 at 10:33 am Jump back to top of page button ## SOURCE: https://tax.idaho.gov/about-us/ About Us | Idaho State Tax Commission Skip to main content Parental Choice applications: Apply by Aug. 15, 11:59 p.m. Mountain Time. See the My School Choice website . Businesses: Need to sign up for TAP? Watch the how-to video . Official Government Website Log in to Taxpayer Access Point (TAP) A A A Idaho State Tax Commission Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Search Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Home About Us On This Page On This Page About Us The Tax Commission informs taxpayers about their obligations so everyone can pay their fair share of taxes, and it must enforce Idaho’s laws to ensure the fairness of the tax system with those who don’t voluntarily comply. Our Vision Great people. Helping you. Serving Idaho. Our Values (FAIR) Fairness, Accountability, Integrity, Respect Our Mission Benefit Idaho through courteous customer service, education, and fair tax administration. Our Goals Be ONE TEAM of great people. Deliver exceptional customer service. Foster continuous improvement. Read more in our  Annual Reports and Strategic Plan . Organization The agency is organized into five divisions. It has  offices  in Boise and five other locations throughout the state: Coeur d’Alene, Idaho Falls, Lewiston, Pocatello, and Twin Falls. Audit The Audit division ensures fairness and consistency of Idaho’s tax laws by examining tax returns for potential errors and obtaining tax returns in cases where a return is required to be filed but no return was submitted. Compliance  The Compliance division provides taxpayers with education and programs to ensure equitable and fair compliance, as well as payment of unpaid tax debts. The division also oversees field offices around the state. General Services The General Services division consists of Human Resources, Integration Services, Management Services, Tax Appeals, and Taxpayer Resources. Taxpayer Resources focuses on communication, research, education, and outreach. It includes Taxpayer Services, which provides taxpayer support by phone, email, and in person at our Boise office. Property Tax The Property Tax division appraises public utilities and provides technical assistance and education for Idaho’s counties to help them administer the property tax system. The Tax Commission conducts studies each year to determine whether counties are in compliance with state guidelines for proper administration of the property appraisal and taxing system. Revenue Operations The Revenue Operations division processes tax returns and payments. Commissioners The Tax Commission is an executive branch agency, which means it operates under the guidance of the  governor of the State of Idaho . The governor appoints the four tax commissioners, and their appointments must be confirmed by the state Senate. The commissioners serve six-year terms. The tax commissioners also sit as the State Board of Equalization for two weeks in August. In that capacity, they hear and decide appeals for operating property — property such as railroads and utilities, which cross county lines. Chairman John Bernasconi First appointed : April 14, 2026 Business Income Multistate Income Current term ends : April 14, 2032 Commissioner Janet Moyle​ First appointed : December 6, 2017 Individual Income Estate Transfer Illegal Drugs Withholding Current term ends : December 6, 2023 Commissioner Jared Zwygart First appointed : August 20, 2021 Sales / Use Travel / Convention Auditorium Districts Motor / Special Fuels Beer / Wine Transfer Fee Current term ends : March 8, 2027 Commissioner Paul Woods First appointed : July 17, 2023 Property Tax Mine License Kilowatt Hour Cigarette / Tobacco PTR (Circuit Breaker) Current term ends : March 8, 2029 History The function of today’s Tax Commission is very different from its earliest predecessors, which were responsible for overseeing how Idaho land and other property was valued and taxed. The Tax Commission still has those responsibilities, but fulfilling them is a much bigger job. Idaho’s growing population, the increasing complexity of our economy and the threats of fraud and cyberattacks have prompted the Tax Commission to adopt modern, technologically advanced systems for processing tax returns and protecting the personal information of Idaho taxpayers. That includes a new model of continuous software enhancement to our GenTax data system. Another focus is improving taxpayer education and public outreach to improve understanding of laws and policies, and ultimately encouraging voluntary compliance. 1890 The Idaho Constitution, Article 7, originally adopted on July 3, 1890, created a State Board of Equalization. The Board consisted of the governor, secretary of state, attorney general, state auditor and state treasurer. The board met annually to equalize the valuation of the taxable property in Idaho. 1913 The Legislature created the first Tax Commission from the Public Utilities Commission members. Its responsibility was administering Idaho’s property tax laws. 1915 The Legislature repealed the law establishing the Tax Commission due to a constitutional challenge. 1931 The Legislature enacted the Property Relief Act of 1931, establishing the Office of Tax Commissioner to administer the Income Tax Act. Income taxes were to be used to offset property taxes levied for State purposes. 1939 The Tax Commissioner took over administration of taxes previously administered by the Commissioner of Finance, Commissioner of Law Enforcement, and the State Treasurer. 1941 The Legislature withdrew authority given to the Tax Commissioner in 1939 and returned it to Finance, Law Enforcement, and the State Treasurer. 1944 A constitutional amendment abolished the State Board of Equalization and transferred its duties to a Tax Commission with four part-time members. The amendment passed in November 1944, and the Tax Commission’s first meeting was in August 1945. 1949 The Office of Tax Collector was created and given the previous duties of the Tax Commissioner, plus responsibility for certain taxes previously collected by the Commissioner of Law Enforcement, Commissioner of Finance, and the Commissioner of Agriculture. 1967 The Legislature abolished the Office of Tax Collector and transferred its duties to the State Tax Commission, which became a full-time body. Duties included: State Board of Equalization oversight and assistance for county assessors and county boards of equalization Oversight and assistance for county assessors and county boards of equalization Publishing and enforcement of rules for all taxes Administrative review (hearings) on protested tax cases, except for property tax cases Administration for income tax, sales tax, motor fuels tax, beer and wine taxes, cigarette and ## SOURCE: https://tax.idaho.gov/about-us/speaker-request/ Speaker Request | Idaho State Tax Commission Skip to main content Parental Choice applications: Apply by Aug. 15, 11:59 p.m. Mountain Time. See the My School Choice website . Businesses: Need to sign up for TAP? Watch the how-to video . Official Government Website Log in to Taxpayer Access Point (TAP) A A A Idaho State Tax Commission Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Search Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Home About Us Speaker Request On This Page On This Page Speaker Request Need a speaker for your meeting? The Idaho State Tax Commission has experts who can speak to your group on a variety of topics. To request a speaker, please complete the form below. Speaker Request Form Newsletter Contact info How do we contact you? Subject First Name Last Name Organization Email Phone Number (###) ###-### Presentation Information Provide some more information regarding the presentation you would like to request. Date requested/needed City Estimated number of attendees Estimated presentation time (in minutes) Submit Form   If you have a tax question or want to check the status of your account, please  contact Taxpayer Services . 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. Taxes Beer Business Income Cigarettes Fuels Individual Income Property Sales / Use Tobacco Wine Withholding All Taxes Online Services Business Taxpayer Self-Service E-File E-Pay Getting Tax Permits Quick Pay Taxpayer Access Point (TAP) TAP Help Helpful Links Audits Classes & Calendar Compliance Employment Privacy Policy Tax Fraud Tax Professionals Taxpayer Rights Urban Renewal Registry Verify Identity Idaho State Tax Commission Great people. Helping you. Serving Idaho. Office Locations and Hours Contact Us Sign Up For News Idaho.gov | Accessibility | Cybersecurity | Privacy | Legal Notices | Security ver: 4.1.8 | last updated: May 17, 2023 at 03:15 pm Jump back to top of page button ## SOURCE: https://tax.idaho.gov/about-us/news/ News for Tax Professionals | Idaho State Tax Commission Skip to main content Parental Choice applications: Apply by Aug. 15, 11:59 p.m. Mountain Time. See the My School Choice website . Businesses: Need to sign up for TAP? Watch the how-to video . Official Government Website Log in to Taxpayer Access Point (TAP) A A A Idaho State Tax Commission Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Search Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Home About Us News for Tax Professionals On This Page On This Page Related Pages News for Tax Professionals   Taxing Remote Sales In and Into Idaho Update your W-4! Tax Update  issues Follow us on Twitter  @idahotax Tax Pros News 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. Taxes Beer Business Income Cigarettes Fuels Individual Income Property Sales / Use Tobacco Wine Withholding All Taxes Online Services Business Taxpayer Self-Service E-File E-Pay Getting Tax Permits Quick Pay Taxpayer Access Point (TAP) TAP Help Helpful Links Audits Classes & Calendar Compliance Employment Privacy Policy Tax Fraud Tax Professionals Taxpayer Rights Urban Renewal Registry Verify Identity Idaho State Tax Commission Great people. Helping you. Serving Idaho. Office Locations and Hours Contact Us Sign Up For News Idaho.gov | Accessibility | Cybersecurity | Privacy | Legal Notices | Security ver: 4.1.8 | last updated: November 16, 2022 at 03:13 pm Jump back to top of page button ## SOURCE: https://tax.idaho.gov/about-us/website-access/ Website Access | Idaho State Tax Commission Skip to main content Parental Choice applications: Apply by Aug. 15, 11:59 p.m. Mountain Time. See the My School Choice website . Businesses: Need to sign up for TAP? Watch the how-to video . Official Government Website Log in to Taxpayer Access Point (TAP) A A A Idaho State Tax Commission Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Search Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Home About Us Website Access On This Page On This Page Website Access This site was designed to be used with the following Web browsers: recent versions of Edge, Firefox, Chrome, Safari or Opera. Copyright to any images on this site are retained by the owner. Website Accessibility Our goal is to make this website accessible to all our visitors and to comply with the Americans with Disabilities Act of 1990. If you can’t access information on our site, please  contact us with a description of the problem you’re having . We’ll try to find another way for you to access the information. 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 Some forms (especially income tax forms) have been designed to let you fill in the fields using your computer. Forms with this option are identified by an   following the publication date in their listing (e.g.,  current individual income tax forms ). Click in the first field of a fill-in form and begin typing. You can tab between fields. Use your mouse to “check” any appropriate boxes. After filling in your form, print one copy for yourself and one copy to mail to the Tax Commission. To keep your personal information secure, we don’t allow fill-in forms to be saved. When these forms are saved on a public computer, for example, your information can be seen by the next user if your browser isn’t closed properly at the end of your session. In addition to fill-in forms, we provide access to vendors that provide free electronic filing for qualified taxpayers. This information is available on our  E-file for free page .  (Be sure to use the links on that page to use the free services offered.) 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. Taxes Beer Business Income Cigarettes Fuels Individual Income Property Sales / Use Tobacco Wine Withholding All Taxes Online Services Business Taxpayer Self-Service E-File E-Pay Getting Tax Permits Quick Pay Taxpayer Access Point (TAP) TAP Help Helpful Links Audits Classes & Calendar Compliance Employment Privacy Policy Tax Fraud Tax Professionals Taxpayer Rights Urban Renewal Registry Verify Identity Idaho State Tax Commission Great people. Helping you. Serving Idaho. Office Locations and Hours Contact Us Sign Up For News Idaho.gov | Accessibility | Cybersecurity | Privacy | Legal Notices | Security ver: 4.1.8 | last updated: December 14, 2022 at 09:37 am Jump back to top of page button ## SOURCE: https://tax.idaho.gov/governance/rules/rules-temporary/ Temporary Rules | Idaho State Tax Commission Skip to main content Parental Choice applications: Apply by Aug. 15, 11:59 p.m. Mountain Time. See the My School Choice website . Businesses: Need to sign up for TAP? Watch the how-to video . Official Government Website Log in to Taxpayer Access Point (TAP) A A A Idaho State Tax Commission Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Search Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Home Governance Governance Rules Temporary Rules On This Page On This Page Current Temporary Income Tax Rules Committee Sales Tax Rules Committee Product Taxes Rules Committee Property Tax Rules Committee Administration and Enforcement Rules Committee Related Pages Current Temporary Income Tax Rules Committee Sales Tax Rules Committee Product Taxes Rules Committee Property Tax Rules Committee Administration and Enforcement Rules Committee 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 . 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. Taxes Beer Business Income Cigarettes Fuels Individual Income Property Sales / Use Tobacco Wine Withholding All Taxes Online Services Business Taxpayer Self-Service E-File E-Pay Getting Tax Permits Quick Pay Taxpayer Access Point (TAP) TAP Help Helpful Links Audits Classes & Calendar Compliance Employment Privacy Policy Tax Fraud Tax Professionals Taxpayer Rights Urban Renewal Registry Verify Identity Idaho State Tax Commission Great people. Helping you. Serving Idaho. Office Locations and Hours Contact Us Sign Up For News Idaho.gov | Accessibility | Cybersecurity | Privacy | Legal Notices | Security ver: 4.1.8 | last updated: January 14, 2026 at 10:52 am Jump back to top of page button ## SOURCE: https://tax.idaho.gov/governance/open-meetings/agendas/ Agendas | Idaho State Tax Commission Skip to main content Parental Choice applications: Apply by Aug. 15, 11:59 p.m. Mountain Time. See the My School Choice website . Businesses: Need to sign up for TAP? Watch the how-to video . Official Government Website Log in to Taxpayer Access Point (TAP) A A A Idaho State Tax Commission Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Search Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Home Governance Open Meetings Agendas On This Page On This Page Related Pages 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 Agenda Year Appeals Resolution Meeting Agenda June 24, 2026 Current Version 2026 Appeals Resolution Meeting Agenda June 24, 2026 2026 Appeals Resolution Meeting Agenda June 3, 2026 2026 Appeals Resolution Meeting Agenda May 13, 2026 2026 Appeals Resolution Meeting Agenda April 27, 2026 2026 Appeals Resolution Meeting Agenda April 1, 2026 2026 Appeals Resolution Meeting Agenda February 18, 2026 2026 Appeals Resolution Meeting Agenda January 28, 2026 2026 Appeals Resolution Meeting Agenda January 28, 2026 2026 Appeals Resolution Meeting Agenda January 7, 2026 2026 Appeals Resolution Meeting Agenda December 10, 2025 2025 Appeals Resolution Meeting Agenda November 5, 2025 2025 Appeals Resolution Meeting Agenda October 8, 2025 2025 Appeals Resolution Meeting Agenda September 10, 2025 2025 Appeals Resolution Meeting Agenda August 6, 2025 2025 Appeals Resolution Meeting Agenda July 22, 2025 2025 Appeals Resolution Meeting Agenda June 25 2025 2025 Appeals Resolution Meeting Agenda June 11, 2025 2025 Appeals Resolution Meeting Agenda April 23, 2025 2025 Appeals Resolution Meeting Agenda April 2, 2025 2025 Appeals Resolution Meeting Agenda March 12, 2025 2025 Appeals Resolution Meeting Agenda February 19, 2025 2025 Appeals Resolution Meeting Agenda January 29, 2025 2025 Appeals Resolution Meeting Agenda December 11, 2024 2024 Appeals Resolution Meeting Agenda December 11, 2024 2024 Appeals Resolution Meeting Agenda November 13, 2024 2024 Appeals Resolution Meeting Agenda September 18, 2024 2024 Appeals Resolution Meeting Agenda August 28, 2024 2024 Appeals Resolution Meeting Agenda July 31, 2024 2024 Appeals Resolution Meeting Agenda July 10, 2024 2024 Appeals Resolution Meeting Agenda June 12, 2024 2024 Appeals Resolution Meeting Agenda May 1, 2024 2024 Appeals Resolution Meeting Agenda April 10, 2024 2024 Appeals Resolution Meeting Agenda March 20, 2024 2024 Appeals Resolution Meeting Amended Agenda February 28, 2024 2024 Appeals Resolution Meeting Agenda February 28, 2024 2024 Appeals Resolution Meeting Agenda February 7, 2024 2023 Appeals Resolution Meeting Agenda January 17, 2024 2023 Appeals Resolution Meeting Agenda December 13, 2023 2023 Appeals Resolution Meeting Agenda November 8, 2023 2023 Appeals Resolution Meeting Agenda October 18, 2023 2023 Appeals Resolution Meeting Agenda September 20, 2023 2023 Special Appeals Resolution Meeting Agenda September 6, 2023 2023 Appeals Resolution Meeting Agenda August 30, 2023 2023 Appeals Resolution Meeting Agenda August 2, 2023 2023 Appeals Resolution Meeting Agenda June 21, 2023 2023 Appeals Resolution Meeting Agenda May 31, 2023 2023 Appeals Resolution Meeting Agenda May 10, 2023 2023 Appeals Resolution Meeting Agenda April 19, 2023 2023 Agenda Year Business Meeting Agendas Agenda Year ISTC Regular Business Meeting Agenda April 28, 2026 Current Version 2026 ISTC Special Business Meeting Agenda January 28, 2026 2026 ISTC Regular Business Meeting Agenda January 20, 2026 2026 ISTC Regular Business Meeting Agenda October 21, 2025 2025 ISTC Regular Special Business Meeting Agenda August 27, 2025 2025 ISTC Regular Business Meeting Agenda July 22, 2025 2025 ISTC Regular Business Meeting Agenda April 29, 2025 2025 ISTC Regular Business Meeting Agenda January 28, 2025 2025 ISTC Regular Business Meeting Agenda October 22, 2024 2024 ISTC Regular Business Meeting Agenda July 30, 2024 2024 ISTC Regular Business Meeting Agenda January 23, 2024 2024 ISTC Special Business Meeting Agenda December 5, 2023 2023 ISTC Regular Business Meeting Agenda October 24, 2023 2023 ISTC Special Business Meeting Agenda May 8, 2023 2023 ISTC Regular Business Meeting Agenda April 25, 2023 2023 ISTC Regular Business Meeting Agenda January 24, 2023 2023 ISTC Special Business Meeting Agenda November 2, 2022 2022 ISTC Business Meeting Agenda - October 18, 2022 2022 ISTC Business Meeting Agenda - July 19, 2022 2022 ISTC Business Meeting Agenda - May 9, 2022 2022 ISTC Business Meeting Agenda - January 25, 2022 2022 ISTC Business Meeting Agenda - November 16, 2021 2021 ISTC Business Meeting Agenda - October 5, 2021 2021 ISTC Business Meeting Agenda - May 25, 2021 2021 ISTC Special Business Meeting Agenda March 25, 2021 2021 ISTC Business Meeting Agenda March 23, 2021 2021 ISTC Business Meeting Agenda January 26, 2021 2021 ISTC Business Meeting Agenda November 4, 2020 2020 ISTC Open Business Meeting Agenda September 2, 2020 2020 ISTC Open Business Meeting Agenda July 8, 2020 2020 ISTC Open Business Meeting Agenda March 4, 2020 2020 ISTC Open Meeting Agenda for February 12, 2020 2020 ISTC Open Meeting Agenda for January 8, 2020 2020 ISTC Open Meeting Agenda for November 13, 2019 2019 ISTC Open Meeting Agenda for October 2, 2019 2019 ISTC Open Meeting Agenda for September 11, 2019 2019 ISTC Open Meeting Agenda for August 12, 2019 2019 ISTC Open Meeting Agenda for July 10, 2019 2019 ISTC Open Meeting Agenda for May 1, 2019 2019 ISTC Open Meeting Agenda for April 3, 2019 2019 ISTC Open Meeting Agenda for March 6, 2019 2019 ISTC Open Meeting Agenda February 6, 2019 2019 ISTC Open Meeting Agenda January 4, 2019 2019 ISTC Open Meeting Agenda December 7, 2018 2018 ISTC Open Meeting Agenda November 14, 2018 2018 ISTC Open Meeting Agenda October 10, 2018 2018 ISTC Open Meeting Agenda September 14, 2018 2018 ISTC Open Meeting Agenda August 10, 2018 2018 ISTC Open Meeting Agenda July 11, 2018 2018 ISTC Open Meeting Agenda June 13, 2018 2018 ISTC Open Meeting Agenda May 23, 2018 2018 ISTC Open Meeting Agenda April 4, 2018 2018 ISTC Open Meeting Agenda April 4, 2018 2018 ISTC Open Meeting Agenda March 7, 2018 2018 ISTC Open Meeting Agenda February 14, 2018 2018 ISTC Open Meeting Agenda January 5, 2018 2018 ISTC Open Meeting Agenda December 18, 2017 2017 ISTC Open Meeting Agenda November 20, 2017 2017 ISTC Open Meeting Agenda November 3, 2017 2017 ISTC Open Meeting Agenda October 11, 2017 2017 ISTC Open Meeting Agenda September 13, 2017 2017 ISTC Open Meeting Agenda Augus ## SOURCE: https://tax.idaho.gov/governance/rules/rules-current/ Rules: Current | Idaho State Tax Commission Skip to main content Parental Choice applications: Apply by Aug. 15, 11:59 p.m. Mountain Time. See the My School Choice website . Businesses: Need to sign up for TAP? Watch the how-to video . Official Government Website Log in to Taxpayer Access Point (TAP) A A A Idaho State Tax Commission Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Search Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Home Governance Governance Rules Rules: Current On This Page On This Page Current Temporary Income Tax Rules Committee Sales Tax Rules Committee Product Taxes Rules Committee Property Tax Rules Committee Administration and Enforcement Rules Committee Related Pages Current Temporary Income Tax Rules Committee Sales Tax Rules Committee Product Taxes Rules Committee Property Tax Rules Committee Administration and Enforcement Rules Committee Rules: Current Advisory A temporary rule might supersede a rule listed below. Therefore, we recommend you check our Temporary Rules first . 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 . 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. Taxes Beer Business Income Cigarettes Fuels Individual Income Property Sales / Use Tobacco Wine Withholding All Taxes Online Services Business Taxpayer Self-Service E-File E-Pay Getting Tax Permits Quick Pay Taxpayer Access Point (TAP) TAP Help Helpful Links Audits Classes & Calendar Compliance Employment Privacy Policy Tax Fraud Tax Professionals Taxpayer Rights Urban Renewal Registry Verify Identity Idaho State Tax Commission Great people. Helping you. Serving Idaho. Office Locations and Hours Contact Us Sign Up For News Idaho.gov | Accessibility | Cybersecurity | Privacy | Legal Notices | Security ver: 4.1.8 | last updated: April 7, 2025 at 10:45 am Jump back to top of page button ## SOURCE: https://tax.idaho.gov/governance/ Governance | Idaho State Tax Commission Skip to main content Parental Choice applications: Apply by Aug. 15, 11:59 p.m. Mountain Time. See the My School Choice website . Businesses: Need to sign up for TAP? Watch the how-to video . Official Government Website Log in to Taxpayer Access Point (TAP) A A A Idaho State Tax Commission Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Search Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Home Governance On This Page On This Page About Us Open Meetings Laws Rules Decisions Policy Documents Reports and Statistics Related Pages About Us Open Meetings Laws Rules Decisions Policy Documents Reports and Statistics Governance About Us  – About the Idaho State Tax Commission. Meet the Commissioners, see how we’re organized, and learn our history. Open Meetings  – You’re invited. Rules  – Learn how rules are drafted and participate in discussions about new rules or rule changes through negotiated rulemaking. Reports and Statistics  – The Tax Commission collects data and prepares reports on a range of topics. Many of these reports are available to the public. Policy Documents  – Focus on specific topics. Decisions  – Decisions are the final rulings issued by the Tax Commission on protested Notices of Deficiency Determination. Statutes  – Laws passed by the Idaho State Legislature. We link to their location on the Idaho Department of Administration website. Agency Guidance Documents – General guidance. 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. Taxes Beer Business Income Cigarettes Fuels Individual Income Property Sales / Use Tobacco Wine Withholding All Taxes Online Services Business Taxpayer Self-Service E-File E-Pay Getting Tax Permits Quick Pay Taxpayer Access Point (TAP) TAP Help Helpful Links Audits Classes & Calendar Compliance Employment Privacy Policy Tax Fraud Tax Professionals Taxpayer Rights Urban Renewal Registry Verify Identity Idaho State Tax Commission Great people. Helping you. Serving Idaho. Office Locations and Hours Contact Us Sign Up For News Idaho.gov | Accessibility | Cybersecurity | Privacy | Legal Notices | Security ver: 4.1.8 | last updated: April 18, 2025 at 10:27 am Jump back to top of page button ## SOURCE: https://tax.idaho.gov/governance/statutes/irc/ Conformity to Federal Internal Revenue Code (IRC) | Idaho State Tax Commission Skip to main content Parental Choice applications: Apply by Aug. 15, 11:59 p.m. Mountain Time. See the My School Choice website . Businesses: Need to sign up for TAP? Watch the how-to video . Official Government Website Log in to Taxpayer Access Point (TAP) A A A Idaho State Tax Commission Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Search Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Home Governance Statutes Conformity to Federal Internal Revenue Code (IRC) On This Page On This Page Related Pages Conformity to Federal Internal Revenue Code (IRC) Once Idaho conforms to the IRC, it follows the federal effective date of any federal changes adopted, including any retroactive dates. 2024 Idaho law conforms to the Internal Revenue Code (IRC) as of Jan. 1, 2024. See  House Bill 385  – signed by Governor Little on February 1, 2024. 2023 Idaho law conforms to the Internal Revenue Code (IRC) as of Jan. 1, 2023. See  House Bill 21  – signed by Governor Little on February 15, 2023. 2022 Idaho law conforms to the Internal Revenue Code (IRC) as of Jan. 1, 2022. See  House Bill 472  – signed by Governor Little on February 23, 2022. 2021 Idaho law conforms to the Internal Revenue Code (IRC) as of Jan. 1, 2021. See  House Bill 58  – signed by Governor Little on February 18, 2021. 2020 Idaho law conforms to the Internal Revenue Code (IRC) as of Jan. 1, 2020. See  House Bill 380  – signed by Governor Little on February 17, 2020. 2019 Idaho law conforms to the Internal Revenue Code (IRC) as of Jan. 1, 2019. See  House Bill 13  – signed by Governor Little on February 4, 2019. 2018 Idaho law conforms to the Internal Revenue Code (IRC) as of Jan. 1, 2018. See  House Bill 463  signed by Governor Otter on March 12, 2018. Individuals For individuals, the changes include: Increasing the standard deductions Single = $12,000 Head of Household = $18,000 Married Filing Jointly = $24,000 Eliminating the personal exemptions Eliminating dependent exemptions Eliminating or capping most itemized deductions Changing the definitions for qualified expenses from a 529 Education Savings account to include K-12 and private schools Creating a nonrefundable Idaho child tax credit of $130 per qualifying child.  House Bill 675  subsequently increased the credit to $205. Reducing the individual income tax rate 0.475%. The top rate for individuals is now 6.925%. Business For businesses, the changes include: Increase of IRC Section 179 expense limit to $1 million. The section 179 is an immediate expensing or accelerated depreciation election. The new law raises the expense limit from $500K to $1 million. Bonus depreciation (section 168(k)) is a separate issue and Idaho doesn’t conform to that section. Simplified accounting for small business. Simplified accounting increases the threshold for a business to be required to use accrual basis accounting from $5 million in gross receipts to $25 million. For example, a business will be able to take a deduction for some additional items that it previously would have kept as assets until used. Interest expense limited to 30%. Interest expense deductions for a business are being limited to 30% of the sum of adjusted taxable income and taxable interest income. 1031 exchanges limited to real estate. The section 1031 exchange allows deferring reporting any gain on the exchange of property except for cash received, until ultimately sold. This provision limits exchanges of like-kind property to real property. No longer allows like-kind exchanges for other investment property such as airplanes or art. S corporation to C corporation conversion rules. The S corporation to C corporation conversion will allow some post-conversion distributions. Inclusion of income (more choices). The inclusion of income provision requires businesses to report taxable income no later than when it’s reported on their financial statement. Repeal Section 199, the domestic production deduction. The deduction’s original intent was to encourage investment in domestic facilities. With the new federal territorial tax regime established with the Tax Cuts and Jobs Act, this provision isn’t necessary. Repeal employee entertainment expense. Employee recreational memberships aren’t allowed. Professional memberships for business are allowed. Repeal employee transportation and parking reimbursement. Employee commuting and parking expenses are no longer allowed. Section 199A – Reduce most pass-through income by 20% on the owner’s income tax return. Section 461(l)(2) – Disallow active pass-through losses in excess of $500,000 for joint filers, $250,000 for all others. Reduction of the corporate income tax rate by 0.475%. The top rate for corporations is now 6.925%. 2017 Idaho has passed two laws to conform to parts of the Internal Revenue Code (IRC) as of Dec. 21, 2017. The laws affect only tax year 2017. House Bill 355 (signed by Governor Otter on Feb. 9, 2018) In addition to the normal conformity, Idaho also conforms to: The provision that lowers the threshold to claim medical expenses from 10% down to 7.5%. The provision that requires taxpayers to report and pay tax on the repatriation of previously unreported overseas earnings that could apply to 2017. Taxpayers who file on a water’s-edge basis should attach their IRC 965 Transition Tax Statement to their Idaho return. Idaho still doesn’t conform to bonus depreciation. House Bill 624 (signed by Governor Otter on March 20, 2018) Idaho conforms to some of the federal tax breaks that Congress extended as part of the federal budget reconciliation. The Idaho law extends the sunset date of 11 deductions that Idaho normally conforms to. Below is a list of Internal Revenue Codes that Idaho conforms to for 2017 and their description. IRC Description 108 Exclusion from gross income of principal residence debt relief 163 Mortgage insurance premium deduction 222 Qualified tuition deduction (On Form 40, it's included in your federal adjusted gross income. On Form 43, report on line 22.) 168(e) 3-year depreciation of certain race horses 168(i) 7-year recovery for motorsports complexes 179E Mine safety expense deduction 199 Puerto Rico production deductions 199 168(e) 5-year cost recovery for energy property 179D Energy efficient commercial building expenses 181 Film, television, and theater production cost deductions 451 State energy restructuring 2016 Idaho law conforms to the Internal Revenue Code (IRC) as of Jan. 1, 2017. See  House Bill 26  – signed by Governor Otter on Feb. 13, 2017. 2015 Idaho law conforms to the Internal Revenue Code (IRC) as of Jan. 1, 2016. ## SOURCE: https://tax.idaho.gov/governance/reports-and-statistics/tax-burden-study-comparative-tables/ Tax Burden Study Comparative Tables | Idaho State Tax Commission Skip to main content Parental Choice applications: Apply by Aug. 15, 11:59 p.m. Mountain Time. See the My School Choice website . Businesses: Need to sign up for TAP? Watch the how-to video . Official Government Website Log in to Taxpayer Access Point (TAP) A A A Idaho State Tax Commission Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Search Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Home Governance Reports and Statistics Tax Burden Study Comparative Tables On This Page On This Page Related Pages Tax Burden Study Comparative Tables The Tax Burden Study Comparative Tables combine U.S. Census Bureau and Bureau of Economic Analysis data. We calculate the measures used to compare the average relative tax burden between Idaho and the United States. Historically, these tables were shared at the end of the  Comparative Tax Potential Study: A State and Local Tax Burden Comparative of Idaho and the United States . However, for your convenience, we’ve created these interactive tables for you to use starting with the 2018 data. If you’d like to download all the tables, click on the Excel link below. 2023 Tax Burden Study – Tax Comparative Tables  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. Taxes Beer Business Income Cigarettes Fuels Individual Income Property Sales / Use Tobacco Wine Withholding All Taxes Online Services Business Taxpayer Self-Service E-File E-Pay Getting Tax Permits Quick Pay Taxpayer Access Point (TAP) TAP Help Helpful Links Audits Classes & Calendar Compliance Employment Privacy Policy Tax Fraud Tax Professionals Taxpayer Rights Urban Renewal Registry Verify Identity Idaho State Tax Commission Great people. Helping you. Serving Idaho. Office Locations and Hours Contact Us Sign Up For News Idaho.gov | Accessibility | Cybersecurity | Privacy | Legal Notices | Security ver: 4.1.8 | last updated: March 24, 2026 at 12:12 pm Jump back to top of page button ## SOURCE: https://tax.idaho.gov/governance/policy-documents/ Policy Documents | Idaho State Tax Commission Skip to main content Parental Choice applications: Apply by Aug. 15, 11:59 p.m. Mountain Time. See the My School Choice website . Businesses: Need to sign up for TAP? Watch the how-to video . Official Government Website Log in to Taxpayer Access Point (TAP) A A A Idaho State Tax Commission Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Search Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Home Governance Policy Documents On This Page On This Page About Us Open Meetings Laws Rules Decisions Policy Documents Reports and Statistics Related Pages About Us Open Meetings Laws Rules Decisions Policy Documents Reports and Statistics Policy Documents These are documents the Idaho State Tax Commission has published on specific topics. Note: Agency policy statements and guidance documents shall not have the force and effect of law pursuant to section 67-5207A , Idaho Code. Description Published Bad Debt - Sales Tax Refund Claims in the Auto Industry 11‑08‑2016 Municipal Wastewater Gathering Systems, Distribution Systems and Treatment Plants 05‑22‑2019 Property Tax Policy documents are located on their own page. Having difficulty accessing a document? Contact us. 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. Taxes Beer Business Income Cigarettes Fuels Individual Income Property Sales / Use Tobacco Wine Withholding All Taxes Online Services Business Taxpayer Self-Service E-File E-Pay Getting Tax Permits Quick Pay Taxpayer Access Point (TAP) TAP Help Helpful Links Audits Classes & Calendar Compliance Employment Privacy Policy Tax Fraud Tax Professionals Taxpayer Rights Urban Renewal Registry Verify Identity Idaho State Tax Commission Great people. Helping you. Serving Idaho. Office Locations and Hours Contact Us Sign Up For News Idaho.gov | Accessibility | Cybersecurity | Privacy | Legal Notices | Security ver: 4.1.8 | last updated: December 19, 2025 at 12:25 pm Jump back to top of page button ## SOURCE: https://tax.idaho.gov/governance/rules/rules-income-tax-rules-committee/35-01-01/ Rulemaking – Income Tax Rule 35.01.01 | Idaho State Tax Commission Skip to main content Parental Choice applications: Apply by Aug. 15, 11:59 p.m. Mountain Time. See the My School Choice website . Businesses: Need to sign up for TAP? Watch the how-to video . Official Government Website Log in to Taxpayer Access Point (TAP) A A A Idaho State Tax Commission Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Search Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Home Governance Governance Rules Income Tax Rules Committee Rulemaking – Income Tax Rule 35.01.01 On This Page On This Page Related Pages Rulemaking - Income Tax Rule 35.01.01 We are currently doing a comprehensive revision of this chapter according to the guidelines of Executive Order 2020-01, Zero-Based Regulation. We invite the public to be involved or send us your comments. Current status : https://adminrules.idaho.gov/bulletin/2022/04.pdf Committee :  Income Tax Rules Committee Committee Chairperson : Cynthia Adrian  (208) 332-6691 Administrative Rules Coordinator : Kimberlee Stratton  (208) 334-7544 Status of Rulemaking Idaho Administrative Bulletin: Participate 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  Income 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 . Meetings Meeting dates and locations are listed on the  Income Tax Rules Committee  page. Drafts and Public Comments Sections (Rules) 001-299 and 700-999 Updated 07/12/2022 Sections (Rules) 001-299 and 700-999 Updated 08/11/2022 Sections (Rules) 300-699 updated 07/13/2022 Sections (Rules) 300-699 updated 07/25/2022 Sections (Rules) 300-699 Updated 09/02 This document explains the changes from the 7/13 draft to the 7/25 draft. Changed text is highlighted in yellow on the 7/25 draft. This document explains the changes to the 09/02 draft revision for Docket 02. Changed text is highlighted in yellow on the 09/02 draft. FIST Letter 09/01/2022 IACI Letter Docket 01 08/31/2022 IACI Letter Docket 02 08/31/2022 ISCPAs Letter 09/01/2022 Rick Smith Email 07/06/2022 Rick Smith Email 08/03/2022 Rick Smith Email 08/04/2022 Rick Smith Email 08/22/2022 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. Taxes Beer Business Income Cigarettes Fuels Individual Income Property Sales / Use Tobacco Wine Withholding All Taxes Online Services Business Taxpayer Self-Service E-File E-Pay Getting Tax Permits Quick Pay Taxpayer Access Point (TAP) TAP Help Helpful Links Audits Classes & Calendar Compliance Employment Privacy Policy Tax Fraud Tax Professionals Taxpayer Rights Urban Renewal Registry Verify Identity Idaho State Tax Commission Great people. Helping you. Serving Idaho. Office Locations and Hours Contact Us Sign Up For News Idaho.gov | Accessibility | Cybersecurity | Privacy | Legal Notices | Security ver: 4.1.8 | last updated: November 10, 2022 at 02:36 pm Jump back to top of page button ## SOURCE: https://tax.idaho.gov/governance/reports-and-statistics/ Reports and Statistics | Idaho State Tax Commission Skip to main content Parental Choice applications: Apply by Aug. 15, 11:59 p.m. Mountain Time. See the My School Choice website . Businesses: Need to sign up for TAP? Watch the how-to video . Official Government Website Log in to Taxpayer Access Point (TAP) A A A Idaho State Tax Commission Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Search Taxes Income/Payroll Individual Income Tax Business Income Tax Withholding On Sales Sales and Use Taxes Travel and Convention Tax Auditorium District Taxes Amusement Devices Vending Machines E911 Prepaid Wireless Fee Product (Excise) Beer and Wine Taxes Cigarette and Tobacco Taxes Fuels Taxes and IFTA Kilowatt Hour Tax Mine License Tax Oil & Gas Production Tax Property Homeowners Property Tax Oversight Operating Property Other Taxes Estates and Taxes City Sales Taxes Resource Center Filing E-filing Income Tax, Free E-filing Income Tax, Other Providers E-filing Permit-Based (TAP) Verifying Your Identity Paying Quick Pay Other Ways to Pay Payment Plans Where's My Refund? General Resources Reporting Tax Fraud Identity Theft Taxpayer Rights Compliance Your Right to Appeal Audits Voluntary Disclosure Agreements Tax Professionals For Business TAP TAP Help Temporary Seller’s Permits Other Tax Permits Changing Business or Permit Info Validating Tax Permits Classes and Meetings Forms and Guides Forms General Forms Beer Tax Forms Tax Professional Forms Wine Tax Forms Individual Income Tax Forms Cigarette Tax Forms Business Income Tax Forms Tobacco Tax Forms Withholding Forms Fuels Taxes and Fees Forms Sales and Use Tax Forms IFTA Licenses Forms Travel & Convention Tax Forms Property Tax Forms Property Homeowners Forms Most-Requested Forms Request for Copies of Idaho Tax Returns Power of Attorney Public Records Request Sales Tax Resale or Exemption Certificate Employee's Idaho Military Spouse Withholding Exemption Certificate Estimated Payment of Individual Income Tax Guides General Guides IFTA Licenses Guides Individual Income Tax Guides Guides for Certain Individuals Business Income Tax Guides Guides for Certain Groups Withholding Guides Guides for Certain Businesses Sales and Use Tax Guides Guides for Tax Professionals Property Tax Forms & Guides Property Homeowners Guides Property Appraisers Guides Counties Guides Governance General Open Meetings Reports & Statistics Agency Guidance Agency Guidance Documents Decisions Policy Documents Laws & Rules Statutes Rules Conformity to Federal Internal Revenue Code (IRC) About Us General Classes & Calendar Employment Speaker Request News All News Newsroom Stay Informed News for Tax Professionals Website Info Privacy Policy Website Access Contact Us General Office Hours & Locations Mailing Addresses Public Records Requests Departments Administrative Contacts Payment Plans and Liens (Compliance) Identity Theft Fuels Tax & IFTA Property Tax Technical Questions TAP Help (E-File and E-Pay) Reporting Website Issues Software Developers Assistance Home Governance Reports and Statistics On This Page On This Page About Us Open Meetings Laws Rules Decisions Policy Documents Reports and Statistics Related Pages About Us Open Meetings Laws Rules Decisions Policy Documents Reports and Statistics Reports and Statistics The Idaho State Tax Commission collects data and prepares reports on a range of topics. Many of these reports are available to the public.  Let us know if you have difficulty accessing any of these documents. Multi-tax Reports Annual Report Comparative Statement Idaho’s Tax Gap Tax Burden Study Tax Burden Study Comparative Tables Product Taxes Current quarterly distribution from HDA Revenue distributions to counties, highway districts, and cities * These two fuels reports are available from the Idaho Transportation Department (ITD) and are housed on  https://itd.idaho.gov/funding/?target=hda-revenue . Sales and Use Taxes Property Tax Reduction (Circuit Breaker) & Occupancy Funds Personal Property Tax Replacement City Revenue Sharing Election Consolidation Distribution Sales Tax Distribution by County  Indigent Defense Distribution by County Homeowner and Additional Property Tax Relief Travel & Convention Tax Reports are available from the  Idaho Department of Commerce  website. Parental Choice Tax Credit Program Parental Choice Tax Credit Program Statistics Property Tax – Policy Analysis of Potential Full Exemption of Personal Property Average Property Tax Rates Idaho Counties’ Ratio Study Legislative Session Report Market Values and Property Taxes and the Effects of the Homeowner’s Exemption Net Taxable Values by Major Category Personal Property Taxes and Industrial Property Taxes Calendar Year End Exemption Summary Property Tax – Appraisal Agricultural Interest Rates for Lands Idaho Crop Prices Property Tax – Budget & Levy September Values Dashboard December (year-end) Values Dashboard Maximum Budget & Forgone Amounts for 2026 An explanation of  ratio studies  » City Revenue Sharing Net Taxable Values by Major Category Sales Tax Distribution by County Property Tax – Replacement Agricultural Equipment Replacement Monies for School Districts Non-School District Agricultural Replacement Amounts Personal Property Reimbursement by District Property Tax – Personal Property Personal Property Tax by Taxing District and Urban Renewal Area Personal Property Taxes and Industrial Property Taxes Property Tax – Reduction (PTR) Property Tax Reduction (Circuit Breaker) Statistics Withholding Lottery Withholdings 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. Taxes Beer Business Income Cigarettes Fuels Individual Income Property Sales / Use Tobacco Wine Withholding All Taxes Online Services Business Taxpayer Self-Service E-File E-Pay Getting Tax Permits Quick Pay Taxpayer Access Point (TAP) TAP Help Helpful Links Audits Classes & Calendar Compliance Employment Privacy Policy Tax Fraud Tax Professionals Taxpayer Rights Urban Renewal Registry Verify Identity Idaho State Tax Commission Great people. Helping you. Serving Idaho. Office Locations and Hours Contact Us Sign Up For News Idaho.gov | Accessibility | Cybersecurity | Privacy | Legal Notices | Security ver: 4.1.8 | last updated: April 20, 2026 at 09:05 am Jump back to top of page button ## SOURCE: https://tax.idaho.gov/governance/rules/rules-product-tax-rules-committee/ Product Taxes Rules Committee | Idaho State Tax Commission Skip to main content Parental Choice applications: Apply by Aug. 15, 11:59 p.m. Mountain Time. See the My School Choice website . Businesses: Need to sign up for TAP? Watch the how-to video . 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