Sales tax, exemptions, small seller
Introduced
Moved
Reached a final decision
Became law
Derived from the official record below.
Officially: “Sales tax, exemptions, small seller” Read the full text
2026 session
What it does
TAXATION – Amends existing law to revise provisions regarding certain sales tax exemptions for occasional sales and small sellers.
From the official legislative record, shown verbatim. Not legal advice.
Where it is
Introduced, read first time, referred to JRA for Printing · Feb 27, 2026
Reported Printed and Referred to Revenue & Taxation · Mar 2, 2026
Reported out of Committee with Do Pass Recommendation, Filed for Second Reading · Mar 11, 2026
Read second time; Filed for Third Reading · Mar 12, 2026
Received from the House passed; filed for first reading · Mar 13, 2026
Reported out of Committee with Do Pass Recommendation; Filed for second reading · Mar 17, 2026
Read second time; filed for Third Reading · Mar 18, 2026
Read third time in full – PASSED - 34-0-1AYES – Adams, Anthon, Bernt, Blaylock, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Galloway, Grow, Guthrie, Harris, Hart, Keyser, Kohl, Lakey, Lenney, Lent, Nichols, Okuniewicz, Rabe, Ricks, Ruchti, Semmelroth, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, Woodward, Zito, ZuiderveldNAYS – NoneAbsent and excused – Bjerke(Bjerke)Floor Sponsor - Den HartogTitle apvd - to House · Mar 24, 2026
Reported Enrolled; Signed by Speaker; Transmitted to Senate · Mar 25, 2026
Returned Signed by the President; Ordered Transmitted to Governor · Mar 26, 2026
Reported Signed by Governor on March 26, 2026 Session Law Chapter 189 Effective: 07/01/2026 · Mar 30, 2026
The numbers
1
sponsor on the bill
Sponsors
WAYS AND MEANS COMMITTEE
Recorded votes
Recorded voteSenate · 2026-03-24 · PASSED - 34-0-1 · AYES 34, NAYS 0, Absent and excused 1
Recorded voteHouse · 2026-03-12 · PASSED - 65-0-5 · AYES 65, NAYS 0, Absent 5
Roll-call results shown verbatim from the Idaho legislature’s records. A result reflects that roll call’s own motion, not the bill’s overall outcome.
Every fact on this page links to its source, starting with the official bill record. Last action: Reported Signed by Governor on March 26, 2026 Session Law Chapter 189 Effective: 07/01/2026 (Mar 30, 2026).