Tax Commission, State

IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.01 – Income Tax Administrative Rules Who does this rule apply to? The general public. What is the purpose of this rule? This rule provides information on: • • • • • • • Individual income tax elements…

IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.02 – Idaho Sales and Use Tax Administrative Rules Who does this rule apply to ? The general public. What is the purpose of this rule ? This rule provides information on: • Sales Tax • Use tax • Contr…

IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.03 – Property Tax Administrative Rules Who does this rule apply to ? The general public. What is the purpose of this rule ? Property tax rules clarify administrative aspects of property tax law. What…

IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.05 – Idaho Motor Fuels Tax Administrative Rules Who does this rule apply to ? • Fuel distributors licensed with the State Tax Commission and unlicensed fuel distributors, • All fuel consumers, • Fuel…

IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.06 – Hotel/Motel Room and Campground Sales Tax Administrative Rules Who does this rule apply to ? The general public. What is the purpose of this rule ? To provide information to the general public o…

IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.07 – Kilowatt Hour Tax Administrative Rules Who does this rule apply to ? Electrical producers in Idaho. What is the purpose of this rule ? The rule provides information on: • Kilowatt hour tax retur…

IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.08 – Mine License Tax Administrative Rules Who does this rule apply to ? Taxpayers who mine in Idaho. What is the purpose of this rule ? The rule provides information on: • How to determine the net v…

IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.09 – Idaho Beer and Wine Taxes Administrative Rules Who does this rule apply to ? The following account holders with the State Tax Commission: • Beer wholesalers • Breweries • Wine distributors • Win…

IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.10 – Idaho Cigarette and Tobacco Products Taxes Administrative Rules Who does this rule apply to ? Permit holders of the State Tax Commission: • Cigarette wholesalers • Tobacco products distributors …

IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.02.01 – Tax Commission Administration and Enforcement Rules Who does this rule apply to ? The general public. What is the purpose of this rule ? This rule provides information on: • Declaratory rulings …