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LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
HOUSE
OF
REPRESENTATIVES
HOUSE
BILL
NO.
891
BY
REVENUE
AND
TAXATION
COMMITTEE
AN
ACT
1
RELATING
TO
TAXATION;
AMENDING
SECTION
63
-
3623,
IDAHO
CODE,
TO
PROVIDE
FOR
2
CERTAIN
REFUNDS
WHEN
SALES
TAXES
ARE
ERRONEOUSLY
PAID;
AND
DECLARING
AN
3
EMERGENCY
AND
PROVIDING
AN
EFFECTIVE
DATE.
4
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
5
SECTION
1.
That
Section
63
-
3623,
Idaho
Code,
be,
and
the
same
is
hereby
6
amended
to
read
as
follows:
7
63
-
3623.
RETURNS
AND
PAYMENTS.
(a)
The
taxes
imposed
by
this
act
are
8
due
and
payable
to
the
state
tax
commission
monthly
on
or
before
the
twenti
-
9
eth
day
of
the
succeeding
month.
10
(b)
All
moneys
collected
or
received
by
the
state
tax
commission
from
1
1
the
taxes,
penalties,
interest
and
fees
imposed
by
this
act
shall
be
de
-
12
posited
with
the
state
treasurer
to
be
credited
by
him
to
the
sales
tax
13
account
created
by
this
act.
14
(c)
On
or
before
the
twentieth
day
of
the
month
a
return
shall
be
filed
15
with
the
state
tax
commission
in
such
form
as
the
state
tax
commission
may
16
prescribe.
17
(d)
For
the
purpose
of
the
sales
tax,
a
return
shall
be
filed
by
every
18
seller.
For
the
purposes
of
the
use
tax,
a
return
shall
be
filed
by
every
re
-
19
tailer
engaged
in
business
in
this
state
and
by
every
person
purchasing
tan
-
20
gible
personal
property,
the
storage,
use,
or
other
consumption
of
which
is
21
subject
to
the
use
tax,
who
has
not
paid
the
use
tax
due
to
a
retailer
required
22
to
collect
the
tax.
Returns
shall
be
signed
by
the
person
required
to
file
23
the
return
or
by
his
duly
authorized
agent.
24
(e)
For
the
purposes
of
the
sales
tax,
the
return
shall
show
the
total
25
sales
at
retail
subject
to
tax
under
this
act
during
the
reporting
period.
26
For
the
purposes
of
the
use
tax,
in
case
of
a
return
filed
by
a
retailer,
the
27
return
shall
show
the
total
sales
price
of
the
property
sold
by
him,
the
stor
-
28
age,
use,
or
consumption
of
which
property
became
subject
to
the
use
tax
dur
-
29
ing
the
reporting
period;
in
the
case
of
a
return
filed
by
a
purchaser,
the
30
return
shall
show
the
total
sales
price
of
the
property
purchased
by
him,
the
31
storage,
use,
or
consumption
of
which
became
subject
to
the
use
tax
during
32
the
reporting
period.
33
(f)
The
return
shall
show
the
amount
of
the
taxes
for
the
period
covered
34
by
the
return
and
such
other
information
as
the
state
tax
commission
deems
35
necessary
for
the
proper
administration
of
this
act.
36
(g)
The
person
required
to
file
the
return
shall
mail
or
deliver
the
re
-
37
turn
together
with
a
remittance
of
any
tax
due
to
the
state
tax
commission
for
38
the
reporting
period.
39
(h)
The
state
tax
commission,
if
it
deems
it
necessary
in
order
to
in
-
40
sure
payment
to
or
facilitate
the
collection
by
the
state
of
taxes,
may
re
-
41
quire
returns
for
periods
other
than
monthly
periods.
42
2
(i)
For
the
purposes
of
the
sales
tax,
gross
amounts
from
rentals
or
1
leases
of
tangible
personal
property
which
may
be
subject
to
tax
under
this
2
act
shall
be
reported
and
the
tax
paid
in
accordance
with
such
rules
as
the
3
state
tax
commission
may
prescribe.
4
(j)
The
state
tax
commission
for
good
cause
may
extend,
for
not
to
ex
-
5
ceed
one
(1)
month,
the
time
for
making
any
return
or
paying
any
amount
re
-
6
quired
to
be
paid
under
this
act.
7
(k)
Any
person
to
whom
an
extension
is
granted
and
who
pays
the
tax
8
within
the
period
for
which
the
extension
is
granted
shall
pay,
in
addition
9
to
the
tax,
interest
at
the
rate
provided
in
section
63
-
3045,
Idaho
Code,
10
from
the
date
on
which
the
tax
would
have
been
due
without
the
extension
until
1
1
the
day
of
payment.
12
(l)
Upon
the
transfer
of
ownership
of
a
motor
vehicle
subject
to
sales
13
or
use
tax,
a
certificate
of
title
will
be
issued
to
the
new
owner
only
upon
14
presentation
of
evidence
of
payment
of
sales
or
use
tax
on
the
transaction.
15
(m)
The
owner
of
a
motor
vehicle
or
trailer
required
to
be
registered
16
by
the
laws
of
this
state
shall,
upon
demand,
furnish
to
the
officer
issuing
17
such
registration,
satisfactory
evidence
that
any
sales
or
use
tax
to
which
18
such
motor
vehicle
or
trailer
is
subject
has
been
paid
to
this
state
before
19
any
such
registration
shall
be
issued.
20
(n)
Retail
sales
of
tangible
personal
property
through
a
vending
ma
-
21
chine
which
are
taxable
upon
the
purchase
price
paid
by
the
owner
or
operator
22
of
the
vending
machine
pursuant
to
subsection
(e)
of
section
63
-
3613,
Idaho
23
Code,
shall
be
reported
upon
the
sales
tax
return
of
the
owner
or
operator
of
24
the
vending
machine
in
the
manner
by
which
the
tax
commission
may
by
rule
pre
-
25
scribe.
26
(o)
A
seller
who
collects
sales
tax
from
a
buyer
when
no
sales
tax
was
27
due
shall
be
entitled
to
a
credit
against
the
use
tax
owed
by
the
seller
on
28
that
transaction
pursuant
to
section
63
-
3621,
Idaho
Code,
for
any
"use"
as
29
defined
in
section
63
-
3615(b),
Idaho
Code.
The
amount
of
the
credit
shall
30
not
exceed
the
amount
of
use
tax
due
to
the
state
with
respect
to
that
trans
-
31
action.
When
credits
have
been
taken
by
the
seller
on
transactions
where
use
32
tax
was
owed
instead
of
sales
tax,
no
additional
credits
shall
be
allowed
un
-
33
der
this
subsection
for
subsequent
transactions
after
the
seller
has
been
34
made
aware
that
use
tax
was
owed
instead
of
sales
tax.
If
a
buyer
who
has
35
paid
sales
tax
when
no
sales
tax
was
due
requests
a
refund
from
the
seller,
36
the
seller
shall
refund
the
amount
of
sales
tax
paid
by
the
buyer.
The
seller
37
may
take
a
credit
or
seek
a
refund
from
the
state
tax
commission
equal
to
the
38
amount
of
sales
tax
refunded
to
the
buyer
less
the
use
tax
due
by
the
seller.
39
SECTION
2.
An
emergency
existing
therefor,
which
emergency
is
hereby
40
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
41
July
1,
2026.
42