Jon Weber — Referenced in the discussion of whether to hold the matter for more clarification.
Jon Weber — He was asked for his preference on whether the docket should be held indefinitely or to a date certain.
Jon Weber — He said sooner is better and indicated a time-certain hold would work.
Jon Weber — He indicated that holding the docket until the coming Monday would work.
Jon Weber — He was given the floor to discuss the next docket.
Jon Weber — He introduced Docket 35-0106-2501 and described it as the hotel, motel, and campground rules section.
Jon Weber — He was thanked and released from the podium after presenting the docket.
David Cannon — Addressed as Chairman during the exchange.
David Cannon — Allowed Representative Ehlers to continue with additional questions.
David Cannon — Allowed Representative Shepherd to proceed with his question.
David Cannon — The chair recognized Representative Shepard and Mr. Johnson responded to the question.
David Cannon — Mr. Johnson addressed the chair while explaining the tax treatment of contractor purchases.
David Cannon — Mr. Johnson addressed the chair in responding to Representative Shepard.
David Cannon — Mr. Johnson addressed the chair and Representative Monks in response.
David Cannon — The chair invited Mr. Yost to respond.
David Cannon — The chair resumed questions for Mr. Johnson and recognized Representative Barbieri.
David Cannon — Addressed in the exchange as the chair.
David Cannon — Explained that each agency has an eight-year schedule for reviewing sections of rules.
David Cannon — Was being questioned about the rule-change process.
David Cannon — Said he needed to review the Department of Financial Management and Division of Administrative Rules process more fully before answering.
David Cannon — Suggested Aaron Yost could clarify the issue and invited him to come back up.
David Cannon — Was returned to the discussion after Mr. Yost's testimony.
David Cannon — Was about to respond to Representative Birch's revenue question.
David Cannon — Said the proposed changes should not change revenue because Idaho Code controls over rules and duplicative rule text was removed.
David Cannon — Said the committee and public feedback indicated no revenue reduction and that the rules were made easier for taxpayers to understand.
David Cannon — Explained that examples were rewritten as statements to remain in the rule and that other examples would be posted on the State Tax Commission website.
David Cannon — Confirmed the intent was to avoid revenue changes and to rely more on Idaho Code rather than the rules.
David Cannon — Recognized Representative Birch for another question.
David Cannon — Was thanked for his input and released from the podium.
Richard Cheatum — Raised a question about the wording on page 12 regarding 'fixtures to reality.'
Richard Cheatum — Praised for catching the 'realty' error.
Richard Cheatum — He is identified as the sponsor of an RS and House Bill 551 for Thursday's agenda.
Jon Weber — Jon Weber was introduced as the vice chair who would present the rules dockets, then formally introduced Docket 3501-0-2-2501, a sales and use tax rule, and continued presenting the rule while responding to questions from committee members.
Jon Weber — Took the podium back and noted that yard sales may require clarification in light of recently passed legislation.
David Cannon — Addressed as Chairman during discussion of the motion.
David Cannon — He returned the floor for a motion and recognized Representative Birch.
David Cannon — He asked whether the hold would give enough time to gather revenue information and noted the Tax Commission representatives were nodding in agreement.
David Cannon — He called for discussion and conducted the vote on the motion.
David Cannon — He recognized Representative Weber and asked him to reintroduce himself for the record.
David Cannon — He called for the vote and announced the docket was approved.
Vito Barbieri — Asked for a more specific reference to the item being discussed.
Vito Barbieri — Representative Barbieri questioned Mr. Johnson and later Aaron Yost about the eight-year limitation and how rule changes work, including whether changes are blocked until the eight-year period ends and what qualifies as an emergency. After hearing the explanation, he said it did not match his understanding and indicated he would review the issue further.
Philip Johnson — Identified himself as a Sales and Use Tax Specialist at the Tax Commission and explained that the correct term is 'realty.'
Jeff Ehlers — Asked about the effect of striking the computer software definition and whether taxability changes.
Jeff Ehlers — Followed up on whether the change from 'computer software' to 'canned software' is only a renaming or includes other changes.
Jeff Ehlers — Asked whether canned software was the same as the prior term or whether there were other changes.
Jeff Ehlers — Continued questioning about the distinction between software types and introduced a question about the next page.
Jeff Ehlers — Asked whether adding cloud storage created a new taxable policy or merely clarified existing treatment.
Jeff Ehlers — Asked for further follow-up and then raised a question about short-term rentals on page 25.
Jeff Ehlers — Asked whether short-term rentals were already taxable or whether the rule created a new tax.