---
type: "Bill"
title: "TAXATION – Adds to existing law to exempt certain small sellers from sales and use taxes."
description: "TAXATION – Adds to existing law to exempt certain small sellers from sales and use taxes."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2025"
identifier: "H 144"
citation: "Idaho H 144 (2025)"
classification: ["bill"]
subjects: ["BUSINESS AND BUSINESS ENTITIES", "LICENSES AND PERMITS", "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: "2025-02-05"
last_action: "2025-03-17"
source: "openstates"
source_identifier: "ocd-bill/447a3d6b-eea9-479b-93aa-61fb961de8de"
source_url: "https://legislature.idaho.gov/sessioninfo/2025/legislation/H0144/"
source_hash: "96ad184b0366bec704a4e4c7c5b1384ba779121001b65a3be7b4155930b42ff4"
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 144 (2025) — TAXATION – Adds to existing law to exempt certain small sellers from sales and use taxes.

## 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/2025/legislation/H0144.pdf)

## Votes

- Read third time in full – — **35–0** (pass) · upper
- Read Third Time in Full – — **70–0** (pass) · lower

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

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

- **2025-02-05** Introduced, read first time, referred to JRA for Printing `introduction`
- **2025-02-06** Reported Printed and Referred to Revenue & Taxation
- **2025-02-10** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2025-02-11** Read second time; Filed for Third Reading `reading-2`
- **2025-02-12** Read Third Time in Full – PASSED - 70-0-0AYES – Achilles, Alfieri, Andrus, Barbieri, Beiswenger, Berch, Boyle, Bruce, Burgoyne, Cannon, Cayler, Cheatum, Church, Clow, Cornilles, Crane(12), Crane(13), Dygert, Egbert, Ehardt, Ehlers, Erickson, Fuhriman, Furniss, Galaviz, Gannon, Garner, Green(Schubin), Handy, Harris, Hawkins, Healey, Hill, Holtzclaw, Horman, Hostetler, Leavitt, Manwaring, Marmon, Mathias, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pickett, Pohanka, Price, Rasor, Raybould, Raymond, Redman, Rubel, Sauter, Scott, Shepherd, Shirts, Skaug, Tanner(13), Tanner(14), Thompson, Vander Woude, Weber, Wheeler, Wisniewski, Mr. SpeakerNAYS – NoneAbsent – NoneFloor Sponsor - MonksTitle apvd - to Senate `passage, reading-3`
- **2025-02-13** Received from the House passed; filed for first reading
- **2025-02-13** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2025-02-25** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2025-02-26** Read second time; filed for Third Reading `reading-2`
- **2025-03-06** Read third time in full – PASSED - 35-0-0AYES – Adams, Anthon, Bernt, Bjerke, Blaylock, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Galloway, Grow, Guthrie, Harris, Hart, Keyser, Kohl, Lakey, Lenney, Lent, Mathews(Rabe), Nichols, Okuniewicz, Ricks, Ruchti, Semmelroth, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, Woodward, Zito, ZuiderveldNAYS – NoneAbsent and excused – NoneFloor Sponsor - Den HartogTitle apvd - to House `passage`
- **2025-03-06** Returned from Senate Passed; to JRA for Enrolling `enrolled`
- **2025-03-07** Reported Enrolled; Signed by Speaker; Transmitted to Senate `passage`
- **2025-03-10** Received from the House enrolled/signed by Speaker
- **2025-03-10** Signed by President; returned to House `passage`
- **2025-03-10** Returned Signed by the President; Ordered Transmitted to Governor `executive-receipt`
- **2025-03-11** Delivered to Governor at 8:10 a.m. on March 11, 2025 `executive-receipt`
- **2025-03-17** Reported Signed by Governor on March 17, 2025 Session Law Chapter 86 Effective: 07/01/2025 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/447a3d6b-eea9-479b-93aa-61fb961de8de`. Confidence: reported (aggregated from official Idaho legislature records).