TAXATION – Amends existing law to revise provisions certain definitions related to sales and use tax.

LEGISLATURE OF THE STATE OF IDAHO

Sixty-eighth Legislature Second Regular Session - 2026

IN THE HOUSE OF REPRESENTATIVES

HOUSE BILL NO. 839

BY REVENUE AND TAXATION COMMITTEE

1 AN ACT

2 RELATING TO TAXATION; AMENDING SECTION 63-3612, IDAHO CODE, TO REVISE A DEF-

3 INITION; AMENDING SECTION 63-3613, IDAHO CODE, TO REVISE A DEFINITION;