TallyIDAHOLegislative Tracker
H03752025 Regular Session

Amends and adds to existing law to provide for certain local sales and use taxes.

TAXATION -- Amends and adds to existing law to provide for certain local sales and use taxes.

IntroducedIn CommitteeFloor VoteEnacted
▶ Show statement of purpose

This legislation outlines the process for levying a local sales and use tax by counties and municipalities. Any proposed levy must include a detailed description of the products or services subject to the tax, the intended purpose, and a termination date of no longer than 4 years. The maximum levy rate is 2%.

▶ Show fiscal note

This legislation causes no increase or decrease in revenue, or additional expenditure of funds at the state level of government. If local government proposes a levy that receives a majority vote, this legislation may produce a fiscal impact. The repeal of existing local sales and use taxes currently provided by Idaho law will produce a reduction in local tax revenues.

Reported Printed; Filed in the Office of the Chief Clerk