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ID H0633
Bill
Status
2/11/2026
Primary Sponsor
David Leavitt
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AI Summary
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Exempts food sold for human consumption from Idaho sales and use tax, using the federal SNAP program definition of eligible food products, effective June 1, 2026
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Excludes from the exemption: restaurant food sales, heated food, foods mixed/combined by the seller, and food sold with eating utensils provided by the seller
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Repeals the existing grocery tax credit and refund program (Section 63-3024A), which previously provided tax relief through income tax returns
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Increases the revenue-sharing distribution to local governments from 11.5% to 13.2% of sales tax revenues collected, effective July 1, 2026
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Repeals information-sharing agreements between the State Tax Commission and the Department of Correction and Department of Health and Welfare that were used to administer the grocery tax credit program
Legislative Description
Amends, repeals, and adds to existing law to exempt the sale of certain food items from sales tax, to repeal the grocery tax credit, and to increase sales tax distribution to local governments.
GROCERY TAX
Last Action
Reported Printed; Filed in the Office of the Chief Clerk
2/12/2026