Bill > H0792

This bill revises provisions related to sales tax exemptions for occasional sales and small sellers in Idaho. It clarifies the definition of "occasional sales," which are sales of tangible personal property not typically held or used in a business requiring a seller's permit, and introduces a new provision allowing homeowners with more than two home yard sales per year, whose total sales are under $5,000, to potentially qualify as a "small seller." The bill also renumbers and amends the definition of a "small seller," defining them as Idaho residents whose cumulative gross receipts do not exceed $5,000 in a calendar year and who are not partnerships, corporations, or limited liability companies; it also clarifies that items purchased for resale or to be incorporated into items for sale are not exempt from sales or use tax for small sellers and establishes thresholds for when small sellers must begin collecting and remitting sales tax, including a higher threshold of $7,500 in annual gross receipts for collecting tax on sales exceeding $5,000. The bill also includes an emergency clause, making its provisions effective on July 1, 2026.

Budget and Finance

Ways and Means Committee (House)

https://legislature.idaho.gov/sessioninfo/2026/legislation/H0792/