TAXATION – Amends existing law to revise provisions certain definitions related to sales and use tax.

This bill updates Idaho's sales and use tax definitions to clarify what transactions count as taxable sales and how sales prices are calculated. It directly affects businesses and individuals involved in retail sales, hospitality, transportation, and other commercial activities within the state. The legislation expands the definition of "sale" to include specific scenarios like transfers of possession where title is retained as security, special-order production, and certain recreational facility admissions, while also clarifying that long-term leases exceeding 30 days are exempt from sales tax. Additionally, the bill refines the "sales price" definition by specifying which costs and fees are included in the taxable amount and which, such as manufacturer discounts and certain delivery charges, are excluded. These changes aim to provide clearer guidance for tax collection and enforcement without altering the overall tax burden.