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H 394

An Act establishing fuel price transparency

194th Legislature (2025-2026) Introduced by Steven Howitt

Allows small merchandise sales under $200 to be exempt from itemized reporting, while requiring total sales and cost of goods sold to be reported.

Accompanied a study order, see H5081
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Bill Summary · H 394

Summary of Idaho H 394 (2025)

Overview

  • Bill Number: H 394
  • Title: CAMPAIGN FINANCE – Amends existing law to provide for certain commercial sales to be exempt from certain reporting requirements
  • Introduced: March 10, 2025
  • Status: Reported Printed and Referred to State Affairs (as of March 11, 2025)
  • Effective Date / Emergency: Effective July 1, 2025, due to an emergency clause

Purpose and Intent

The bill amends Idaho Code § 67-6610 to ease reporting requirements for certain commercial sales of merchandise by candidates or political committees. Specifically, it allows a broad class of small, retail-style transactions to be exempt from reporting each individual sale, while preserving the transparency of aggregate activity.

Key Provisions

  • Existing contributor reporting unchanged: Contributions over $50 must be accompanied by the donor’s full name and address; improperly documented contributions can be returned or forwarded to the state.

  • Commercial sales exemption (new): For commercial sales of merchandise at an event or via online sales:

    • Each individual sale transaction may be exempt from reporting, if:
    • The transaction total is under $200.
    • The political treasurer reports the total merchandise sales and the total cost of goods sold to the Secretary of State.
    • The items sold are generally available to the public as a nominal retail transaction.
    • Items that are of limited availability (five or fewer at the start of the event) are not included as commercial sale items.
    • Items classified as “commercial sale items” are exempt from the sales tax-related provisions in Idaho Code (chapter 36, title 63).

  • Public availability requirement maintained: Exemption applies only to items generally available to the public; limited-quantity items are excluded.

Fiscal and Administrative Impact

  • Fiscal note: The legislation is reported to have no net impact on state or local revenue or expenditures.
  • Reporting framework: While individual transactions under $200 may be exempt from itemized reporting, the total amount of merchandise sales and cost of goods sold must still be reported to the Secretary of State.
  • Sales tax: Clarifies that commercial sale items are exempt from Idaho sales tax provisions.

Who is Affected

  • Candidates and political committees: Entities that sell merchandise (at events or online) can rely on the exemption for small-ticket items, reducing the burden of reporting every small sale.
  • Secretary of State: Receives aggregate reporting data for all such sales (total sales and cost of goods sold).
  • Vendors and campaign treasurers: Need to ensure compliance by distinguishing qualifying “commercial sale items” and maintaining appropriate aggregate totals.

Timeline and Procedural Notes

  • Emergency clause: The act declares an emergency and makes the provisions effective on July 1, 2025.
  • Legislative actions: Introduced March 10, 2025; referred to JRA for Printing, then Reported Printed and Referred to State Affairs by March 11, 2025.

Summary

H 394 shortens the reporting burden for small, publicly available merchandise sales conducted by campaigns and political committees, allowing individual under-$200 transactions to be exempt from itemized reporting. However, campaigns must continue to report total merchandise sales and total cost of goods sold to the Secretary of State, and items with limited availability are excluded from the exemption. The bill also clarifies that these commercial sale items are exempt from Idaho sales tax provisions. The measure includes an emergency provision, taking effect July 1, 2025.

Compiled from official sources — confirm details with the bill’s official record.

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