ID H0243

Amends Idaho Code Section 63-3616 to exclude application software accessed over the internet or through wireless media from the definition of tangible personal property subject to sales tax.

Defines "application software accessed over the internet or through wireless media" as software accessed from a seller-owned or seller-maintained location and not loaded at the user's location.

Excludes remotely accessed software from the non-taxable classification if its primary purpose is entertainment or if the vendor offers the same software for sale via storage media or electronic download through retail or wholesale channels.

Maintains existing sales tax treatment for custom computer programs and prewritten software not accessed remotely.

Declares an emergency, making the act effective upon passage and approval.