House Bill 654 - Streamlined Sales Tax Simplification Act

• Establishes Idaho's participation in the Streamlined Sales Tax (SSTA) Agreement to simplify sales and use tax administration and reduce compliance burden on sellers

• Creates Chapter 46 of Title 63 establishing state-level tax administration through the State Tax Commission, with uniform tax returns, remittance procedures, and registration system for multi-state sellers

• Implements sourcing rules, exemption administration, and taxability matrix to ensure uniform application of tax definitions across jurisdictions

• Provides amnesty for uncollected/unpaid sales tax to sellers registering under SSTA within 12 months, subject to 36-month compliance requirement

• Effective January 1, 2016; allows State Tax Commission to apply for SSTA membership beginning July 1, 2014