Ben Adams — Asked a question about the removal of examples from the rules.
Ben Adams — Raised a concern that removing examples from the rules could make them less user-friendly for practitioners such as CPAs.
Ben Adams — Addressed by Mr. Johnson while responding to the question.
Ben Adams — Addressed by Mr. Johnson while responding to the question.
Ben Adams — Asked where the hyperlink can be found again.
Ben Adams — Asked whether the red text indicates the hyperlink and then began a follow-up question.
Ben Adams — Addressed in the question about substantive changes to the reorganized rules.
Ben Adams — Referenced as having participated in a pre-meeting with Mr. Johnson.
Ben Adams — Named as the second on the motion.
Ron Mendive — Senator Burt was identified and then moved to approve the January 22, 2026 minutes after stating they were in order; the chair then noted that a motion had been made by Senator Burt.
Aaron Yost — Named as one of the State Tax Commission presenters for the rule.
Philip Johnson — Philip Johnson of the Idaho State Tax Commission presented docket 3,0102-2501 and explained that the rule rewrite removed restrictive language, restatements of Idaho Code, and most examples, while incorporating examples into the rule where possible and reducing the sales and use tax administrative rules by 46% (about 33,800 words). He clarified that a hyperlink would be embedded in the rule sections to direct users to the examples page, and confirmed that this was the red-text addition. In response to committee questions, he said the main substantive change was removing code restatements, leaving the remaining rules rewritten for taxpayer clarity and easier use, and noted that the work began in June 2023 with coordination from others familiar with the prior rulemaking process.
Mr. Johnson — Mr. Johnson discussed how, under ZBR, restatements of statute were removed from the rules and how the Tax Commission would rely more on Idaho Code than on rule language for audits. In response to questions, he clarified that removed examples could still be accessed through hyperlinks and explained that Office of Administrative Rules requirements mandate additions be shown in red and underlined. The exchange concluded with appreciation for the Tax Commission’s work on the rules.
Doug Ricks — Senator Doug Ricks asked for clarification about whether the underlined items were hyperlinks and whether they referred to examples removed from the rule text. He confirmed that the references appeared to be the removed examples, noted the bolded 'examples' language on page 13, and continued pointing out other instances of examples in the draft. He then suggested using a different color for hyperlinks so they would be easier to distinguish from other redlined changes, and concluded that the formatting issue likely falls under someone else’s rules and should be passed up the chain.
Daniel Foreman — Commented that the hyperlink example was helpful and easy to follow.
Ben Adams — Interjected as the committee moved to minutes approval.
Ben Adams — Moved to approve the minutes for January 20th, 2026.
Ben Adams — The chair recognized Senator Adams' motion to approve the minutes.
Ben Adams — The chair turned the gavel over to Senator Adams, identified as vice chair, for the administrative rules portion.
Ben Adams — Took over as vice chair and introduced the administrative rules item.
Daniel Foreman — Dan Foreman is introduced as the first agenda item and presents RS 32989. He identifies himself, offers to answer questions, and the committee discusses the bill, including a question about its effect on education support units. The discussion concludes with the committee thanking Senator Foreman and moving forward on the motion related to the bill.