IDAPA 35.01.02.097 — YARD SALES (RULE 097)

Sections 63-3622, 63-3622K, Idaho Code
01.
In General. Tangible personal property may be sold tax exempt at a home yard sale if the yard sale
meets the qualifications specified in this rule. A home yard sale is characterized by the following:
(3-31-22)
a.
The sale is of short duration lasting no more than a few days.
(3-31-22)
b.
The seller is not in the business of regularly selling the same or similar property as that which is
offered for sale at the yard sale.
(3-31-22)
c.
The items offered for sale at the yard sale are not items which are specifically purchased for the
purpose of reselling them.
(3-31-22)
d.
The items offered for sale are owned by the seller, no consignment sales may be made.
(3-31-22)
e.
The sale is conducted on the residential premises of the seller.
(3-31-22)
02.
Exempt Yard Sales. An individual seller may only conduct two (2) exempt yard sales in the course
of one (1) calendar year. Two (2) or more sellers may join together to conduct a single yard sale which will be
considered to be a sale conducted by both such sellers. A home yard sale will include sales referred to as garage sales,
moving sales, and other similar such sales if the prerequisites of this rule are otherwise met.
(3-31-22)