Advisory: It is possible that a rule listed below may be superseded by a temporary rule. Therefore, we recommend you check our Temporary Rules first.
- 35.01.01, Income Tax Rules
- 35.01.02, Sales and Use Tax Rules
- 35.01.03, Property Tax Administrative Rules
- 35.01.04, Estate and Transfer Tax Rules
- 35.01.05, Motor Fuels Tax Rules
- 35.01.06, Hotel/Motel Room and Campground Sales Tax Rules
- 35.01.07, Kilowatt Hour Tax Rules
- 35.01.08, Mine License Tax Rules
- 35.01.09, Idaho County Option Kitchen and Table Wine Tax Rules
- 35.01.10, Cigarette and Tobacco Products Tax Rules
- 35.01.12, Beer Tax Rules
- 35.01.13, Illegal Drug Tax Rules
- 35.02.01, Tax Commission Administration and Enforcement
(These documents are PDFs.)
Administrative tax rules include certain Multistate Tax Commission's special industry regulations by reference.
The Tax Commission engages in Negotiated Rulemaking which is a process where our agency and all other interested parties seek a consensus on the content of a rule. Learn more about how you can participate.