republic-os/legislation/us/states/id/2026/h-792.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	TAXATION – Amends existing law to revise provisions regarding certain sales tax exemptions for occasional sales and small sellers.	TAXATION – Amends existing law to revise provisions regarding certain sales tax exemptions for occasional sales and small sellers.	us/states/id	Idaho Legislature	2026	H 792	Idaho H 792 (2026)	bill	HOMES AND HOUSING SALES TAX AND TAXATION TAX AND TAXATION SALES AND USE	enacted		1	17	2	2026-02-27	2026-03-30	openstates	ocd-bill/22742c9b-23cf-4d0d-84b6-36e918301d3a	https://legislature.idaho.gov/sessioninfo/2026/legislation/H0792/	ccab20767604d1392695590a20f6ff0cedd1de40d0c938f3d4196076e8c85582	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	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

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; origin ocd-bill/22742c9b-23cf-4d0d-84b6-36e918301d3a. Confidence: reported (aggregated from official Idaho legislature records).