Idaho exempts from sales and use tax computer software delivered electronically, remotely accessed, or delivered by load and leave

April 2014

Overview

Effective July 1, 2014, computer software that is delivered electronically, remotely accessed, or delivered by the ‘load and leave’ method, is exempt from Idaho sales and use tax. The enacted legislation reverses current sales and use tax treatment for computer software delivered electronically or by load and leave, and it expands a previous exemption that was limited to only certain kinds of remotely accessed computer software. Digital property is also defined under the new law as taxable tangible personal property. [Idaho House Bill 598, enacted 4/4/14].

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