Adds to existing law to exempt certain small sellers from sales and use taxes.

This legislation will save Idahoans more than $1.2 million dollars. At the same time, this legislation will decrease the General Fund by less than $1 million dollars. The Tax Commission will save significant time and resources by not having to issue, collect, process and manage more than 10,000 sales tax permits. This legislation does not request an FTP reduction at the Tax Commission because of the reduced work load.