The Idaho Tax Commission Sales Tax Rule Committee is meeting today to discuss a recently released draft of proposed changes to Idaho Rule 27 “Computer Equipment, Software, and Data Services”.  The Commission is in the process of updating the regulation following recent legislation that amended the definition of tangible personal property to exclude electronically delivered and remotely access computer software as well as software delivered via “load and leave” where no tangible personal property containing software is transferred. The draft rules propose extensive changes to the regulations and the Commission is seeking comments and participation at future meetings.  

For more information, see the Sales Tax Rule Committee meeting packet available here.