Idaho Bills
27 bills · 2025 Regular Session
Amends existing law to revise provisions regarding the sales tax exemption for Idaho information technology equipment.
MostbusinessesinIdahopayasalestaxonbusinesspurchasesanddeducttheexpenseonincometaxreturns. In 2019, data centers that cost at least $250 million and provide at least 30 jobs received a full sales tax exemption for their servers and related consumer equipment. The exemption never ends so future expenses are exempt. Data centers use a lot of water and electric resources and do not create many jobs except during construction. This legislation provides that the exemption is good for 7 years after the exemption is first issued. Those who presently have the exemption are not affected. After 7 years the sales tax revenues must be remitted by the data center owners to the tax relief fund for the benefit of the people of Idaho.
Chris Bruce · HD-023A
60 – 8
Amends and adds to existing law to provide for certain local sales and use taxes.
This legislation outlines the process for levying a local sales and use tax by counties and municipalities. Any proposed levy must include a detailed description of the products or services subject to the tax, the intended purpose, and a termination date of no longer than 4 years. The maximum levy rate is 2%.
Britt Raybould · HD-034B