Idaho Tax Commission Adopts Final Sales, Use Tax Administrative Rules

The Idaho State Tax Commission Aug. 7 adopted the final sales and use tax administrative rules. The rules provide information on sales and use tax for various services, how sales tax applies to different contractors, sales and use tax exemptions, and the sales tax due from corporations, limited liability companies, and partnerships. The regulations took effect July 1. [Idaho State Tax Comm’n, Regs. Sections 35.01.02.000, 35.01.02.001, 35.01.02.002 et al., 08/07/24 Idaho Admin. Bull.]