The personal property tax applies to business machinery, tools, furnishings, equipment and some fixtures.  It is one of the most difficult to administer and comply with for government and business alike.  It is a barrier to economic development, and studies indicate that the elimination of the tax not only benefits business, but will increase the personal income of Idaho citizens. Listed below are a series of documents regarding the personal property tax, including a summary of legislative action as well as recent action from an interim committee on the rules, and IACI's input.