---
type: "Bill"
title: "SALES TAX – Amends existing law to revise provisions regarding the applicability of the sales and use tax to certain nonresidents and nonresident business entities purchasing vehicles in Idaho."
description: "SALES TAX – Amends existing law to revise provisions regarding the applicability of the sales and use tax to certain nonresidents and nonresident business entities purchasing vehicles in Idaho."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2021"
identifier: "H 210"
citation: "Idaho H 210 (2021)"
classification: ["bill"]
subjects: ["MOTOR VEHICLES", "TAX AND TAXATION", "SALES AND USE"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 17
vote_count: 2
first_action: "2021-02-18"
last_action: "2021-04-15"
source: "openstates"
source_identifier: "ocd-bill/f075fde2-c299-4b44-a3af-32aef58b3e95"
source_url: "https://legislature.idaho.gov/sessioninfo/2021/legislation/H0210/"
source_hash: "c1e959ca0a376f5c27c8b494ec1adc6c6af231c2d44200fca7e6a6983152269f"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-id"]
---

# Idaho H 210 (2021) — SALES TAX – Amends existing law to revise provisions regarding the applicability of the sales and use tax to certain nonresidents and nonresident business entities purchasing vehicles in Idaho.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2021/legislation/H0210.pdf)

## Votes

- Read third time in full – — **35–0** (pass) · lower
- Read Third Time in Full – Previously Read in Full – — **65–0** (pass) · upper

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-02-18** Introduced, read first time, referred to JRA for Printing `introduction`
- **2021-02-19** Reported Printed and Referred to Revenue & Taxation
- **2021-02-23** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2021-02-24** Read second time; Filed for Third Reading
- **2021-02-25** Read Third Time in Full – Previously Read in Full – PASSED - 65-0-5AYES – Adams, Addis, Andrus, Armstrong, Barbieri, Berch, Blanksma, Bundy, Cannon, Chaney, Chew, Christensen, Clow, Crane, Davis, DeMordaunt, Dixon, Ehardt, Erickson, Ferch, Furniss, Galloway, Gannon, Gestrin, Giddings, Green, Hanks, Harris, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Kingsley, Lickley, Manwaring, Marshall, McCrostie, Mendive, Mitchell, Monks, Moon, Moyle, Nash, Nate, Necochea, Nichols(Brooks), Okuniewicz, Palmer, Rubel, Ruchti, Scott, Shepherd, Skaug, Syme, Toone, Troy, von Ehlinger, Weber, Wisniewski, Wood, Yamamoto, Young, Youngblood, Mr. SpeakerNAYS – NoneAbsent – Amador, Boyle, Gibbs, Mathias, Vander WoudeFloor Sponsor - GestrinTitle apvd - to Senate `passage, reading-3`
- **2021-02-26** Received from the House passed; filed for first reading
- **2021-02-26** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2021-03-11** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2021-03-12** Read second time; filed for Third Reading
- **2021-04-07** Read third time in full – PASSED - 35-0-0AYES – Agenbroad, Anthon, Bair, Bayer, Burgoyne, Burtenshaw, Cook, Crabtree, Den Hartog, Grow, Guthrie, Harris, Heider, Johnson, Lakey, Lee, Lent, Lodge, Martin, Nelson, Nye, Patrick, Rabe, Rice, Ricks, Riggs, Souza, Stennett, Thayn, Vick, Ward-Engelking, Winder, Wintrow, Woodward, ZitoNAYS – NoneAbsent and excused – NoneFloor Sponsor - RiceTitle apvd - to House `passage, reading-3`
- **2021-04-08** Returned from Senate Passed; to JRA for Enrolling
- **2021-04-08** Reported Enrolled; Signed by Speaker; Transmitted to Senate
- **2021-04-09** Received from the House enrolled/signed by Speaker
- **2021-04-09** Signed by President; returned to House
- **2021-04-12** Returned Signed by the President; Ordered Transmitted to Governor
- **2021-04-13** Delivered to Governor at 10:27 a.m. on April 12, 2021
- **2021-04-15** Reported Signed by Governor on April 13, 2021 Session Law Chapter 205 Effective: 07/01/2021 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f075fde2-c299-4b44-a3af-32aef58b3e95`. Confidence: reported (aggregated from official Idaho legislature records).