Idaho Administrative Code Title IDAPA 35 - Tax Commission, State
Here is an overview of the Idaho Administrative Code (IDAPA) Title 35 – State Tax Commission:
IDAPA 35 – Idaho State Tax Commission
Idaho Administrative Code – Title IDAPA 35
Overview:
The Idaho State Tax Commission administers and enforces Idaho’s tax laws. The rules under IDAPA 35 cover various state taxes, including income, sales, use, property, fuels, tobacco, and more. These administrative rules provide guidance for compliance, filing, enforcement, and appeals.
Selected Key Chapters Under IDAPA 35:
IDAPA 35.01.01 – Income Tax Administrative Rules
Covers individual and corporate income taxes.
Addresses:
Filing requirements
Residency rules
Tax credits (e.g., child tax, investment tax)
Withholding requirements
Apportionment and allocation for multistate corporations
IDAPA 35.01.02 – Sales and Use Tax Administrative Rules
Rules for the collection, reporting, and remittance of Idaho’s sales and use taxes.
Topics include:
Taxable vs. nontaxable sales
Exemptions (e.g., manufacturing, farming, resale)
Seller’s permits
Drop shipping and remote seller requirements
IDAPA 35.01.03 – Property Tax Administrative Rules
Implements procedures for:
Property assessment
Valuation methods
Exemptions (e.g., homeowner’s exemption, charitable use)
Appeals and equalization processes
IDAPA 35.01.04 – Cigarette and Tobacco Tax Administrative Rules
Governs tax collection on cigarettes and other tobacco products.
Includes licensing for wholesalers and retailers, stamping, and penalties.
IDAPA 35.01.05 – Beer and Wine Tax Rules
Outlines requirements for beer and wine wholesalers, importers, and retailers.
Covers:
Monthly reporting
Payment of excise taxes
Recordkeeping and inspections
IDAPA 35.01.06 – Motor Fuels Tax Rules
Regulates taxation on gasoline, diesel, and other motor fuels.
Topics:
Tax refunds for off-road use
Distributor and retailer obligations
Fuel dyeing and penalties
IDAPA 35.01.07 – Miscellaneous Revenue Rules
Covers special tax programs or less common taxes.
Includes:
Travel and convention tax
Mine license tax
Transfer fee on real property sales
IDAPA 35.01.08 – Tax Appeals Rules
Provides procedures for taxpayers to appeal decisions made by the Tax Commission.
Includes timelines, required documentation, and hearing rights.
Legal Authority:
Rules under IDAPA 35 are adopted pursuant to Title 63 of the Idaho Code, which covers taxation and revenue.
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