---
type: "Bill"
title: "SALES AND USE TAX – Amends existing law to revise the definition of “retailer engaged in business in this state.”"
description: "SALES AND USE TAX – Amends existing law to revise the definition of “retailer engaged in business in this state.”"
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2018"
identifier: "H 578"
citation: "Idaho H 578 (2018)"
classification: ["bill"]
subjects: ["ELECTRONIC TECHNOLOGY", "SALES", "TAX AND TAXATION", "SALES AND USE"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 19
vote_count: 2
first_action: "2018-02-13"
last_action: "2018-03-21"
source: "openstates"
source_identifier: "ocd-bill/4a6eb947-7b39-48e4-9096-c2f5b055cfe8"
source_url: "http://legislature.idaho.gov/sessioninfo/2018/legislation/H0578/"
source_hash: "9e6e6f9cd5dc64c9dade72b1c0e54d49debabbba44b723f2f041a15839a5e5d6"
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 578 (2018) — SALES AND USE TAX – Amends existing law to revise the definition of “retailer engaged in business in this state.”

## Version chain

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

1. **Bill Text** (committee substitute) — [source](http://legislature.idaho.gov/wp-content/uploads/sessioninfo/2018/legislation/H0578.pdf)

## Votes

- Read Third Time in Full – — **46–21** (pass) · upper
- Read third time in full – — **30–4** (pass) · lower

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

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

- **2018-02-13** Introduced, read first time, referred to JRA for Printing `introduction`
- **2018-02-14** Reported Printed and Referred to Revenue & Taxation
- **2018-02-20** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2018-02-21** Read second time; Filed for Third Reading
- **2018-02-22** U.C. to hold place on third reading calendar one legislative day
- **2018-02-22** U.C. to hold place on third reading calendar one legislative day
- **2018-02-23** Read Third Time in Full – PASSED - 46-21-2AYES – Amador, Anderson, Anderst, Armstrong, Bell, Blanksma, Burtenshaw, Chew, Clow, Collins, Dayley, DeMordaunt, Gannon, Gibbs, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, King, Kloc(Tway), Loertscher, Malek, Manwaring, McCrostie, McDonald, Miller, Monks, Moyle, Packer, Palmer, Raybould, Redman, Rubel, Smith, Syme, Thompson, Toone, Troy, VanOrden, Vander Woude, Wagoner, Wintrow, Wood, Youngblood, Mr. SpeakerNAYS – Barbieri, Chaney, Cheatham, Crane, Dixon, Ehardt, Gestrin, Giddings, Hanks, Harris, Kingsley, Luker, Mendive, Moon, Nate, Perry, Scott, Shepherd, Stevenson, Zito, ZollingerAbsent – Boyle, ErpeldingFloor Sponsor - ClowTitle apvd - to Senate `reading-3, passage`
- **2018-02-26** Received from the House passed; filed for first reading
- **2018-02-26** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2018-03-09** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2018-03-12** Read second time; filed for Third Reading
- **2018-03-13** Read third time in full – PASSED - 30-4-1AYES – Agenbroad, Bair, Bayer, Brackett, Buckner-Webb, Burgoyne, Crabtree, Den Hartog, Guthrie, Hagedorn, Harris, Heider, Hill, Johnson, Jordan, Keough, Lakey, Lee, Lodge, Mortimer, Nye, Patrick, Rice, Siddoway, Souza, Stennett, Thayn, Vick, Ward-Engelking, WinderNAYS – Foreman, Martin, Nonini, PottsAbsent and excused – AnthonFloor Sponsor - SiddowayTitle apvd - to House `reading-3, passage`
- **2018-03-14** Returned from Senate Passed; to JRA for Enrolling
- **2018-03-14** Reported Enrolled; Signed by Speaker; Transmitted to Senate
- **2018-03-15** Received from the House enrolled/signed by Speaker
- **2018-03-15** Signed by President; returned to House
- **2018-03-16** Returned Signed by the President; Ordered Transmitted to Governor
- **2018-03-21** Delivered to Governor at 10:20 a.m. on March 16, 2018
- **2018-03-21** Reported Signed by Governor on March 21, 2018 Session Law Chapter 220 Effective: 07/01/2018 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4a6eb947-7b39-48e4-9096-c2f5b055cfe8`. Confidence: reported (aggregated from official Idaho legislature records).