Idaho Bills
5 bills · 2021 Regular Session
Amends existing law to revise provisions regarding the applicability of the sales and use tax to manufactured homes.
This bill clarifies that the sale of a new manufactured home by a manufacturer to a retail dealer with a resale certificate is not subject to sales tax. It also clarifies language related to the sales taxation of manufactured home component parts.
35 – 0
Adds to existing law to provide for a sales tax rebate on certain road construction materials.
64 – 3
Amends existing law to revise provisions regarding sales tax exemption certificates and resale certificates.
66 – 2
Amends existing law to revise provisions regarding the applicability of the sales and use tax to certain nonresidents and nonresident business entities purchasing vehicles in Idaho.
35 – 0
Amends existing law to provide that the sales tax from internet sales shall be distributed in the same manner as all other sales and use tax revenue.
As people continue to buy more online, our brick and mortar sales tax revenue and our general fund is jeopardized. One of the effects of the pandemic and Amazon moving into our state is that more people are choosing to shop online. Originally, it was believed that we would accrue approximately $50 million in the Wayfair Fund, instead we are looking at $180 million in the Wayfair Fund. This also means our counties and municipalities are not getting their share of collected sales tax. We need to move this online sales tax into the general fund sooner than we anticipated.
Janie Ward-Engelking · SD-018