ID H0658

Creates Idaho Business Protection Act as Chapter 46 of Title 63, Idaho Code to address streamlined sales and use tax administration.

Defines key terms including "Agreement" (streamlined sales and use tax agreement), "Commission" (Idaho state tax commission), "Seller" (any person making sales, leases or rentals), and references both state and local sales and use taxes.

Requires the Idaho State Tax Commission to represent the state in multistate discussions to review or amend the streamlined sales and use tax agreement, with the governor authorized to appoint up to four non-compensated consultants.

Clarifies that adoption of the agreement does not invalidate, amend, or modify any Idaho state law, and that implementation of any agreement condition must occur through legislative action or administrative rules authorized by the legislature.

Requires the State Tax Commission to prepare draft legislation conforming Idaho law to streamlined sales and use tax agreement requirements and provide it to an advisory group, which must then submit the draft with recommendations to the governor and relevant legislative committees.