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ID H0313
Bill
AI Summary
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State Tax Commission must modify Idaho Individual Income Tax Return Form 40 to display the "Sales/Use Tax Due" line in bold lettering with the term "Internet" at the beginning to clarify it applies to Internet purchases
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State Tax Commission must prepare and publish a table or chart of estimated sales/use tax amounts in the Form 40 instructions
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State Tax Commission must place a conspicuous statement on Form 40 and its instructions indicating that an entry must be made on the sales/use tax line
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Individual income tax returns filed with no entry on the "Sales/Use Tax Due" line will be considered incomplete and rejected or delayed by the State Tax Commission, effective January 1, 2012
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Form modifications are retroactively effective to January 1, 2011, with enforcement provisions effective January 1, 2012
Legislative Description
Directs the State Tax Commission to prominently highlight the sales and use tax box on individual income tax returns and provides that if the box is not checked and filled out, an individual income tax return will be deemed incomplete.
STATE TAX COMMISSION
Last Action
to Rev/Tax
3/28/2011