In a press release issued by the Idaho State Tax Commission on Wednesday, the Commission reminded residents that “while a lot has been said recently about whether Internet sales should be taxed” (a not-so-subtle reference to the growing affiliate nexus debate as well as a recently introduced SSUTA conformity bill–see below) under the current Idaho sales and use tax law, residents are required to report and pay use tax on all non-exempt purchases made online where the seller has not collected sales tax.

The release goes on to stress that “the law does not exempt Internet purchases from tax.” Ryan Tilley, the Tax Commission’s Audit and Collections administrator is quoted in the release saying, “When Idaho citizens make untaxed purchases online, it creates an uneven playing field for local businesses that have to charge tax on their sales.”

This reminder comes on the heels of H.B. 581, legislation introduced in the Idaho House late last month that would make Idaho a full member to the Streamlined Sales and Use Tax Agreement which—perhaps more notably—would qualify Idaho full inclusion in states that would be eligible to assert nexus on out-of-state retailers if U.S. Senate Bill 1832—also known as The Marketplace Fairness Act—is passed.