ID H0144

Idaho residents with cumulative gross receipts of $5,000 or less in the current or previous calendar year are exempt from collecting or remitting state sales and use tax on sales of tangible personal property

Exemption applies only to individuals, not partnerships, corporations, or LLCs, and excludes sales of motor vehicles, trailers, ATVs, aircraft, vessels, alcohol, tobacco, and items purchased for resale

Sellers exceeding the $5,000 threshold must apply for a temporary seller's permit within 30 days and begin collecting sales tax, then obtain a regular permit the following year

Small sellers with annual sales exceeding $3,000 must maintain records for at least four years, and income tax filing requirements still apply

Effective date is July 1, 2025, with the bill declared an emergency measure