Idaho – Exemption for Military Personnel Amended

SALT Report 2237 – The Idaho State Legislature passed a Bill that amends the use tax exemption for members of the military and their accompanying spouses so long as certain conditions apply.

Specifically, House Bill 12 provides that the household goods, personal effects, and personally owned vehicles or aircraft of active duty military personnel that are temporarily stationed in Idaho as well as the property of the spouses who accompany them are exempt from Idaho use tax. The items must have been acquired prior to receiving orders to transfer to Idaho, or three months prior to moving to Idaho, whichever time period is shorter.

Previously, the exemption did not apply if the property was acquired less than three months prior to the time the person entered Idaho.

This Bill is effective July 1, 2013

For Further Information

Idaho State Legislature – House Bill 12, Ch. 34 Laws 2013