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Idaho State Tax Commission

Contact Information

Agency Contact:
Taxpayer services
Telephone: 208.334.7660 or Toll Free at: 1.800.972.7660

Idaho State Tax Commission

Rules

TAX FORMS

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

PDF Information

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.

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Contact Administrative Rules

Email the Administrative Rules Coordinator, or telephone 208.332.1820.