Charge: To examine Idaho’s sales and use tax structure in light of the evolution of the state’s economy from a products-based economy to a service-side economy, and to recommend changes to make Idaho sales tax structure more relevant to that evolution in today’s global economy.

Staff: Mike Nugent, Jason Hancock

Meeting Minutes:
July 22, 2003
September 9 & 10, 2003
November 3, 2003
2004:
February 9, 2004

Reports:

• Sales Tax Report
• Minority Report

September 9 & 10 Meeting – Presentations & Handouts:

• US Nominal Consumer Spending
• US Consumer Spending on Services
• Idaho Nonfarm Employment
• Sales Tax Criteria
• State by State Analysis of Services
• Taxable Sales in Idaho
• Sales Tax Exemptions – 5%
• Sales Tax Exemptions – 6%

November 3 Meeting – Presentations & Handouts:

• Sales Tax Exemptions