Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES
Section 35.01.02.097 - YARD SALES

Universal Citation: ID Admin Code 35.01.02.097

Current through September 2, 2024

Sections 63-3622, 63-3622K, Idaho Code

01. In General. Tangible personal property may be sold tax exempt at a home yard sale if the yard sale meets the qualifications specified in this rule. A home yard sale is characterized by the following:

a. The sale is of short duration lasting no more than a few days.

b. The seller is not in the business of regularly selling the same or similar property as that which is offered for sale at the yard sale.

c. The items offered for sale at the yard sale are not items which are specifically purchased for the purpose of reselling them.

d. The items offered for sale are owned by the seller, no consignment sales may be made.

e. The sale is conducted on the residential premises of the seller.

02. Exempt Yard Sales. An individual seller may only conduct two (2) exempt yard sales in the course of one (1) calendar year. Two (2) or more sellers may join together to conduct a single yard sale which will be considered to be a sale conducted by both such sellers. A home yard sale will include sales referred to as garage sales, moving sales, and other similar such sales if the prerequisites of this rule are otherwise met.

Effective March 31, 2022

Disclaimer: These regulations may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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