TallyIDAHOLegislative Tracker
HJR0052025 Regular Session

Proposes an amendment to the state constitution to provide that the legislature may authorize cities and counties to adopt certain sales and use taxes.

TAXATION -- Proposes an amendment to the state constitution to provide that the legislature may authorize cities and counties to adopt certain sales and use taxes.

IntroducedIn CommitteeFloor VoteEnacted
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Thisjointresolutionproposesaconstitutionalamendmentthatcreatestheoptionforcountiesandmunicipalities to levy a local sales and use tax. Any proposed levy must include a detailed description of the products or servicessubjecttothetax,theintendedpurpose,andaterminationdateofnolongerthan4years. Themaximum levy rate is 2%.

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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.

Reported Printed; Filed in the Office of the Chief Clerk