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ID H0209
Bill
Status
3/30/2015
Primary Sponsor
Revenue and Taxation Committee
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AI Summary
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Revises the definition of "tangible personal property" under Idaho Code Section 63-3616 to clarify taxation treatment of digital products including digital music, digital books, digital videos, and digital games.
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Digital products are treated as tangible personal property subject to sales tax when the purchaser has a permanent right to use the software, regardless of delivery method.
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Digital products are not considered a permanent right of use if continued payment is required from the purchaser, excluding subscription-based access from sales tax treatment.
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Removes the standalone definition of "digital videos" from the statute while maintaining references to digital videos within the broader tangible personal property definition.
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Takes effect April 1, 2015, declared as an emergency measure.
Legislative Description
Amends existing law to revise the definition of "tangible personal property" and to remove the definition of "digital videos."
SALES AND USE TAX
Last Action
Reported Signed by Governor on March 30, 2015 Session Law Chapter 202 Effective: 04/01/2015
3/30/2015