---
type: "Bill"
title: "TAXATION – Amends existing law to revise provisions regarding certain sales tax exemptions for occasional sales and small sellers."
description: "TAXATION – Amends existing law to revise provisions regarding certain sales tax exemptions for occasional sales and small sellers."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2026"
identifier: "H 792"
citation: "Idaho H 792 (2026)"
classification: ["bill"]
subjects: ["HOMES AND HOUSING", "SALES", "TAX AND TAXATION", "TAX AND TAXATION", "SALES AND USE"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 17
vote_count: 2
first_action: "2026-02-27"
last_action: "2026-03-30"
source: "openstates"
source_identifier: "ocd-bill/22742c9b-23cf-4d0d-84b6-36e918301d3a"
source_url: "https://legislature.idaho.gov/sessioninfo/2026/legislation/H0792/"
source_hash: "ccab20767604d1392695590a20f6ff0cedd1de40d0c938f3d4196076e8c85582"
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 792 (2026) — TAXATION – Amends existing law to revise provisions regarding certain sales tax exemptions for occasional sales and small sellers.

## 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/2026/legislation/H0792.pdf)

## Votes

- Rules Suspended: Ayes 62 Nays 0 Abs/Excd 8, read in full as required – — **65–0** (pass) · lower
- Read third time in full – — **34–0** (pass) · upper

## Sponsors

- WAYS AND MEANS COMMITTEE — primary (organization)

## Timeline

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

- **2026-02-27** Introduced, read first time, referred to JRA for Printing `introduction`
- **2026-03-02** Reported Printed and Referred to Revenue & Taxation
- **2026-03-11** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2026-03-12** Read second time; Filed for Third Reading `reading-2`
- **2026-03-12** Rules Suspended: Ayes 62 Nays 0 Abs/Excd 8, read in full as required – PASSED - 65-0-5AYES – Alfieri, Barbieri, Beiswenger, Berch, Bingham, Boyle, Bruce, Burgoyne, Cannon, Cayler, Cheatum, Cornilles, Crane(12), Crane(13), Dygert, Egbert, Ehardt, Ehlers, Erickson(Larsen), Fuhriman, Furniss, Galaviz, Gannon, Garner, Green, Hall(Stone), Handy, Harris, Hawkins, Haws, Healey, Hill, Holtzclaw, Hostetler, Leavitt, Manwaring, Marmon, Mathias, McCann, Mendive, Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pickett, Pohanka, Price, Rasor, Raybould, Redman, Sauter, Scott, Shepherd, Shirts, Skaug, Tanner(13), Tanner(14), Thompson, Vander Woude, Veile, Weber, Wisniewski, Mr. SpeakerNAYS – NoneAbsent – Church, Mickelsen, Raymond, Rubel, WheelerFloor Sponsor - MonksTitle apvd - to Senate
- **2026-03-13** Received from the House passed; filed for first reading
- **2026-03-13** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2026-03-17** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2026-03-18** Read second time; filed for Third Reading `reading-2`
- **2026-03-24** Read third time in full – PASSED - 34-0-1AYES – Adams, Anthon, Bernt, Blaylock, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Galloway, Grow, Guthrie, Harris, Hart, Keyser, Kohl, Lakey, Lenney, Lent, Nichols, Okuniewicz, Rabe, Ricks, Ruchti, Semmelroth, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, Woodward, Zito, ZuiderveldNAYS – NoneAbsent and excused – Bjerke(Bjerke)Floor Sponsor - Den HartogTitle apvd - to House `passage`
- **2026-03-24** Returned from Senate Passed; to JRA for Enrolling `enrolled`
- **2026-03-25** Reported Enrolled; Signed by Speaker; Transmitted to Senate `passage`
- **2026-03-25** Received from the House enrolled/signed by Speaker
- **2026-03-25** Signed by President; returned to House `passage`
- **2026-03-26** Returned Signed by the President; Ordered Transmitted to Governor `executive-receipt`
- **2026-03-26** Delivered to Governor at 12:58 p.m. on March 26, 2026 `executive-receipt`
- **2026-03-30** Reported Signed by Governor on March 26, 2026 Session Law Chapter 189 Effective: 07/01/2026 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/22742c9b-23cf-4d0d-84b6-36e918301d3a`. Confidence: reported (aggregated from official Idaho legislature records).