Scope
Idaho House Bill 315 (2025), as amended in the House, would have amended Idaho Code section 63-3622VV so that, on and after 1 March 2025, the sales tax exemption for eligible server equipment and new data center facilities would be available only for a time period defined in the section and subject to further conditions, while those limits would not apply to a taxpayer that received the exemption before 1 March 2025. It passed the House on 7 March 2025, was reported out of the Senate Local Government and Taxation Committee to the amending order on 26 March 2025 with no further recorded action, and died when the Legislature adjourned sine die on 4 April 2025.
- Geographic scope
- Idaho
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Idaho Legislature
Dates
- Adopted
- No adoption day is recorded
- Effective
- Never took effect (did not pass)
- Scheduled expiration
- None scheduled
- Ended
- 4 April 2025
- Completion condition
- None stated
- Source document
- The source page states no document date
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Idaho House Bill 315 of 2025 proposed to limit the Idaho information technology equipment sales tax exemption for data centers in section 63-3622VV for purchases on and after 1 March 2025, leaving earlier recipients unaffected. It passed the House 60-8 as amended and was sent by the Senate committee to the amending order on 26 March 2025, after which the bill page records no action. It died when the 2025 session adjourned sine die on 4 April 2025 and did not change the existing exemption.
What this does not establish
- The end date is the official 2025 sine die date (4 April 2025, from the Legislature's 2025 Key Actions Summary); the bill page records no action after 26 March 2025.
- The time period and conditions in the amended bill's subsections (2)(k) and (3) are not restated.
- The existing exemption in section 63-3622VV was not changed by this bill.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement Sales and use tax exemption for data center server equipment (In effect)
Sources
https://legislature.idaho.gov/sessioninfo/2025/legislation/H0315/
- Idaho Legislature, House Bill 315 (2025) engrossed text bill text as amended
- Idaho Legislature, 2025 Legislative Session Key Actions Summary official sine die date (4 April 2025)