Adds to existing law to provide for a rebate of certain sales taxes to a developer of a fulfillment center for certain approved transportation improvements.

This legislation provides that a fulfillment center that builds a road project in excess of $6 million ($6,000,000) which has been approved by the Idaho Transportation Department can retain 60% of the new sales tax revenues generated by the fulfillment center to compensate them for the funds expended in the construction of the road project. It also caps the amount of reimbursement at $35 million ($35,000,000).