Idaho Capitol Watch
HB 792: TAXATION – Amends existing law to revise provisions regarding certain sales tax exemptions for occasional sales and small sellers.
Revises sales tax exemptions for occasional sales and small sellers, allowing homeowners more than two yard sales per year if total sales remain under $5,000 threshold, with technical corrections and clarifications to compliance requirements.
Status
Effective (July 1, 2026) · Originated in the Idaho House · Introduced February 27, 2026
Sponsors
- WAYS AND MEANS COMMITTEE
Committees
- JRA for Printing
Bill history
- March 25, 2026 — House: Reported Enrolled; Signed by Speaker; Transmitted to Senate
- March 25, 2026 — Senate: Received from the House enrolled/signed by Speaker
- March 25, 2026 — Senate: Signed by President; returned to House
- March 26, 2026 — Senate: Returned Signed by the President; Ordered Transmitted to Governor
- March 26, 2026 — Senate: Delivered to Governor at 12:58 p.m. on March 26, 2026
- March 26, 2026 — Senate: Reported Signed by Governor on March 26, 2026
- March 26, 2026 — Senate: Session Law Chapter 189
- July 1, 2026 — Senate: Effective: 07/01/2026
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