Idaho H0839 amends sales and use tax definitions for clarity and enforcement.

Idaho H0839 amends existing law to clarify definitions related to sales and use tax. It specifies what constitutes a "sale" and a "sales price," including exclusions such as discounts, delivery charges, and manufacturer rebates. The bill also details exceptions for certain services and transactions, such as accommodations and intrastate air transportation. The changes apply retroactively to January 1, 2026, affecting all pending appeals and future transactions.

Idaho H0839 amends sales and use tax definitions for clarity and enforcement.

Idaho H0839 amends existing law to clarify definitions related to sales and use tax. It specifies what constitutes a "sale" and a "sales price," including exclusions such as discounts, delivery charges, and manufacturer rebates. The bill also details exceptions for certain services and transactions, such as accommodations and intrastate air transportation. The changes apply retroactively to January 1, 2026, affecting all pending appeals and future transactions.