States / Idaho / H 671

H 671 Floor Consideration

SALES AND USE TAX – Amends existing law to revise provisions regarding a sales and use tax rebate for certain developers of certain retail complexes.

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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. 671

BY REVENUE AND TAXATION COMMITTEE

1 AN ACT

2 RELATING TO TAXATION; AMENDING SECTION 63-3641, IDAHO CODE, TO REVISE PRO-

3 VISIONS REGARDING THE REBATE OF SALES TAX COLLECTED; AND DECLARING AN

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