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 sal e 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 i s 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 th e 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 cours e of one (1) calendar year. Two (2) or more sellers may join together to conduct a single yard sale which will b e 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)