Your monthly support provides voters the knowledge they need to make confident decisions at the polls. Donate today.
Idaho Exempt Food From Sales and Use Taxes Initiative (2026)
| Idaho Exempt Food From Sales and Use Taxes Initiative | |
|---|---|
 | |
| Election date November 3, 2026 | |
| Topic Food and beverage taxes | |
| Status Cleared for signature gathering | |
| Type State statute | Origin Citizens |
The Idaho Exempt Food From Sales and Use Taxes Initiative may be on the ballot in Idaho as an initiated state statute on November 3, 2026.
The initiative would exempt food sold for human consumption from sales and use tax. The initiative provides for exceptions, including for food served warm, food served for immediate consumption, and food sold at restaurants.[1]
Text of measure
Short ballot title
The official ballot title is as follows:[1]
| “ |
Measure exempting food sold for human consumption from state sales tax and repealing/replacing the existing Idaho Grocery Credit.[2] |
” |
Long ballot title
The official long ballot title is as follows:[1]
| “ |
The measure seeks to remove sales and use taxes on food sold for human consumption by replacing the current grocery credit with an exemption from sales and use taxes on "food sold for human consumption." "The types and kinds of food products" that fall under this exemption are the same "types and kinds of food products that are eligible for purchase with benefits provided under the federal supplemental nutrition assistance program (SNAP)." This would include most standard food items and exclude alcohol, tobacco, and "restaurant sales of food." The measure also replaces the grocery credit and refund by repealing Idaho Code section 63-3024A (FOOD TAX CREDITS AND REFUNDS) referred to by the Idaho State Tax Commission as the "Idaho Grocery Credit." In addition to repealing the grocery credit, the measure would also remove other references to the grocery credit within the Idaho Code.[2] |
” |
Full text
The full text of the measure is available here.
Path to the ballot
Process in Idaho
An initiated state statute is a citizen-initiated ballot measure that amends state statute. There are 21 states that allow citizens to initiate state statutes, including 14 that provide for direct initiatives and nine (9) that provide for indirect initiatives (two provide for both). An indirect initiated state statute goes to the legislature after a successful signature drive. The legislatures in these states have the option of approving the initiative itself, rather than the initiative appearing on the ballot.
In Idaho, the number of signatures required for an initiated state statute is equal to 6% of the number of registered voters as of the state's last general election. A simple majority vote is required for voter approval.
The requirements to get an initiated state statute certified for the 2026 ballot:
- Signatures: 70,725 valid signatures are required.
- Deadline: The deadline to submit signatures is May 1, 2026.
Stages of this veto referendum
The following is the timeline of the veto referendum:[3]
- April 7, 2025: Citizen Joseph Evans filed the initiative with the Idaho Secretary of State.
- May 5, 2025: Idaho Attorney General Raúl Labrador issued a ballot title and summary for the initiative. The initiative was cleared to begin gathering signatures. Click here to see this version of the ballot title and summary.
- June 24, 2025: Repeal Idaho Grocery Tax PAС, through citizen Howard Rynearson, filed an updated version of the initiative with the Idaho Secretary of State.
- July 11, 2025: Idaho Attorney General Raúl Labrador issued an updated ballot title and summary for the initiative. The initiative was cleared to begin gathering signatures.
External links
See also
|
Footnotes
- ↑ 1.0 1.1 1.2 Vote Idaho, "Repeal Grocery Tax Initiative," accessed July 18, 2025
- ↑ 2.0 2.1 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source.
- ↑ Vote Idaho, "Initiatives & Amendments," accessed June 18, 2025
