Amends existing law to provide an exemption from the sales or use tax for any fees associated with public records requests.

Idaho Code section 63-3622AA, established a sales tax exemption for official documents "where a fee, the amount of which is set by the Idaho Code, is imposed or charged." This bill would edit Idaho Code section 63-3622AA, to make it clear that purchasing copies under a public records request is exempt from sales tax whether a fee is set or not. This is taxpayer friendly and promotes transparent government.