ID S1295

Creates new Chapter 46 in Title 63, Idaho Code to establish a framework for Idaho's participation in the Streamlined Sales and Use Tax Agreement

Designates the Idaho State Tax Commission to represent the state in multistate discussions to review or amend the agreement terms

Allows the governor to appoint up to four unpaid persons to serve as consultants to the commission in these discussions, with no state travel expense reimbursement

Specifies that adopting the agreement does not amend or invalidate existing Idaho state law, and any implementation must occur through legislative action or authorized administrative rules

Requires the commission to prepare draft legislation conforming state law to agreement requirements and submit it to an advisory group, which shall forward recommendations to the governor and relevant legislative committees