ID H0419

Creates a 15-member Idaho Tax Review Commission within the Department of Revenue and Taxation with members appointed by the Speaker of the House (2), President Pro Tempore of the Senate (2), Governor (4), State Tax Commission (1), plus the chairs of the House Revenue and Taxation Committee and Senate Local Government and Taxation Committee, with 4 additional members selected by the initial 11 members.

Establishes four-year terms for most members with staggered appointments so approximately half the commission is appointed every two years; non-legislative and non-state employee members receive compensation under Idaho Code section 59-509(b).

Directs the Commission to review sales and use tax exemptions beginning with the 2017 legislative interim, evaluating each exemption at least once every eight years based on criteria including equity, certainty, administrative economy, simplicity, benefit objectives, transparency, and impact on government revenues.

Requires the Commission to issue reports with recommendations to the Governor, House Revenue and Taxation Committee, and Senate Local Government and Taxation Committee for each exemption evaluated.

Specifies 20 Idaho Code sections related to sales tax exemptions to be reviewed by 2018 and 21 additional sections to be reviewed by 2019.