In recent years, the Idaho State Legislature has considered various proposals to exempt groceries from the sales tax and eliminate the grocery tax credit. Over the last two decades, the grocery tax credit has been revised to expand its access and increase the credit value. Policymakers and the public should take into account considerations outlined in this document about the credit and the important role of the sales tax on groceries in Idaho’s revenue and budgeting.
To continue reading this report, please open the PDF here.