TAXATION – Amends existing law to revise provisions regarding certain sales tax exemptions for occasional sales and small sellers.

Introduced

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Enacted

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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. 792

BY WAYS AND MEANS COMMITTEE

1 AN ACT

2 RELATING TO TAXATION; AMENDING SECTION 63-3622K, IDAHO CODE, TO REVISE A

3 PROVISION REGARDING OCCASIONAL SALES AND TO MAKE TECHNICAL CORREC-

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