Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Sales Tax Small Seller Exemption topic
No spam. Unsubscribe anytime.
Committee introduces bill to exempt very small sellers from sales-tax permits; amendment adds 'vessel' definition
Summary
Representative Jason Monks presented RS 32-206 to exempt sellers with less than $5,000 in annual sales from requiring a sales-tax permit. The committee approved introduction with an amendment adding the term 'vessel' as defined in Idaho Code 67-7003; the transcript records supporting data and a clarification about cumulative sales.
Representative Jason Monks introduced RS 32-206 as a proposal to spare very small sellers from the administrative requirement to obtain a sales-tax permit. "If you sell less than $5,000 you don't have to get a permit, and that's it, that's what the bill does," Monks told the committee, describing his interest in the issue with a personal example about selling eggs and excess fruit from his yard.
Monks said state records showed 10,701 seller permits were issued in 2023 for sellers reporting total sales under $5,000, and that those permits generated "a little over a million dollars" for the state while requiring staff time to process. He said the bill would not apply to businesses with storefronts or to regulated sales such as alcohol or vehicle sales.
Representative Raybould asked whether the $5,000 threshold would be applied across multiple small activities or separately for each activity. Monks replied it would be cumulative "just like you would for any other sales tax permit" and sellers could not split activities to avoid the threshold.
Representative Ehlers moved to introduce RS 32-206 with an amendment adding the phrase "vessel as defined in 67-7003" after the word "aircraft" on page 1, line 21. Ehlers stated the line and added, "Don't forget the comma." The committee voted to introduce the RS with the amendment by voice vote; the transcript records the motion carrying but does not include a roll-call tally.
Why it matters: the proposal would reduce the administrative burden on small-scale, informal sellers (for example backyard egg sellers, garden produce exchanges and similar low-volume sales) by exempting those with annual sales under a $5,000 threshold from the permit requirement. The transcript excerpt does not include the bill text, fiscal note, or an implementation timeline.
The committee adjourned after introducing RS 32-206 and scheduling a follow-up meeting for 9:30 a.m. the next day.
