All Roll Calls
Yes: 104 • No: 0
IdahoH 07512026 regular legislative sessionHouseWALLET
SALES AND USE TAX – Amends existing law to revise provisions regarding a sales and use tax rebate for certain developers of certain retail complexes.
Sponsored By: WAYS AND MEANS COMMITTEE
Signed by Governor
SALES AND USE TAX
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 1 costs, 0 mixed.
Developers get 60% sales tax rebates
Beginning January 1, 2026, approved developers get a rebate equal to 60% of sales and use taxes from qualified retailers in the complex after approval. The state deposits that same 60% into a new demonstration pilot project fund and pays rebates from it. The commission pays within 60 days once money is in the fund. Total payments per project are capped at $100 million (up from $35 million) and never more than the certified improvement costs. No interest is paid on rebates; retailer tax details stay confidential.
Rules to qualify for developer rebates
Beginning January 1, 2026, projects must be big to qualify: interstate interchanges over $6,000,000 or other highway work over $5,000,000. The developer must sign an agreement with the Idaho Transportation Board or a city, county, or highway district; only costs in the agreement and right‑of‑way count. The retail complex must have at least $4,000,000 in developer spending. Only sales from “qualified retailers” count: a new store at that location with its own seller’s permit and listed as part of the complex. You must file your claim within two years of your last improvement spending, and you cannot amend the agreement later to expand the project.
Sponsors & Cosponsors
Sponsor
WAYS AND MEANS COMMITTEE
Affiliation unavailable
Cosponsors
Codi Galloway
Republican • Senate
Jason A. Monks
Republican • House
Roll Call Votes
House vote • 3/16/2026
House Floor Vote
Yes: 34 • No: 0
House vote • 2/25/2026
House Floor Vote
Yes: 70 • No: 0
Actions Timeline
Reported Signed by Governor on March 23, 2026 Session Law Chapter 107 Effective: Retroactive to 01/01/2026
3/24/2026Delivered to Governor at 4:22 p.m. on March 18, 2026
3/19/2026Received from the House enrolled/signed by Speaker
3/18/2026SenateReturned from Senate Passed; to JRA for Enrolling
3/17/2026HouseRead third time in full – PASSED - 34-0-1
3/16/2026HouseRead second time; filed for Third Reading
3/12/2026HouseReported out of Committee with Do Pass Recommendation; Filed for second reading
3/11/2026HouseReceived from the House passed; filed for first reading
2/26/2026SenateRead Third Time in Full – PASSED - 70-0-0
2/25/2026HouseRead second time; Filed for Third Reading
2/24/2026HouseReported Printed; Filed for Second Reading
2/23/2026HouseIntroduced, read first time, referred to JRA for Printing
2/20/2026House
Bill Text
Bill Text
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