Idaho State Tax Commission

Administers tax administration services in Idaho and supports enterprise fiscal compliance.

The Idaho State Tax Commission administers Idaho state tax law, including income tax, sales/use tax, property tax oversight, fuel tax, and a suite of business tax credits. It is not a grant-making agency. Businesses reduce their Idaho income tax liability by claiming credits at filing time — no competitive application, no review panel, no award announcement.

The main business credits include the Investment Tax Credit (3% of qualifying property, Form 49), the Credit for Idaho Research Activities (5% of QREs over base, Form 67), and several Idaho Business Advantage enhanced credits for employers meeting wage and investment thresholds. Discretionary economic-development incentives (Tax Reimbursement Incentive, Opportunity Fund) originate at Idaho Department of Commerce; STC handles only the tax-credit settlement mechanics once Commerce certifies eligibility.