Agency Contact:
Taxpayer services
Telephone: 208.334.7660 or Toll Free at: 1.800.972.7660
35.01.01, Income Tax Rules
35.01.02, Sales and Use Tax Rules
35.01.03, Property Tax Administrative Rules
35.01.04, Estate and Transfer Tax Rules
35.01.05, Motor Fuels Tax Rules
35.01.06, Hotel/Motel Room
and Campground Sales Tax Rules
35.01.07, Kilowatt Hour Tax Rules
35.01.08, Mine License Tax Rules
35.01.09, Idaho County Option Kitchen
and Table Wine Tax Rules
35.01.10, Cigarette and Tobacco
Products Tax Rules
35.01.11, Unclaimed Property Rules
35.01.12, Beer Tax Rules
35.01.13, Illegal Drug Tax Rules
35.02.01, Tax Commission Administration
and Enforcement
The Administrative Code Rules are in Portable Document Format (PDF). Please see our page about PDFs for links to the Adobe ® Reader® software download sites and troubleshooting tips.
If you are using a computer system and/or Internet browser that does not work with Adobe PDF files, you can send an e-mail to Administrative Rules, and request a hard copy at your expense.
Use this form to Search the Idaho Administrative Code.
Email the Administrative Rules Coordinator, or telephone 208.332.1820.