TAXATION – Adds to existing law to exempt certain small sellers from sales and use taxes.

Idaho's H 144 exempts individual sellers (not businesses) from state sales and use taxes if their annual gross sales stay under $5,000. It directly affects small, individual sellers - like artisans or hobbyists - making limited sales, while excluding sales of vehicles, alcohol, tobacco, and items intended for resale. Sellers exceeding $5,000 must apply for a temporary permit within 30 days and pay taxes for the remainder of the year, with permanent permits required the following year. The exemption requires sellers to maintain records for sales over $3,000 and clearly indicate tax exemption on invoices upon request. The law takes effect July 1, 2025.