A harvesting combine, which is considered personal property, is tax-exempt in Idaho. A restaurant's wine glasses, on the other hand, are taxable personal property.

The personal property tax is shaping up to be one of the key issues of the 2013 legislative session. For years, the Idaho Association of Commerce and Industry has lobbied for the tax to be repealed or phased out. Lawmakers and Gov. Butch Otter appear to have decided that this is the year to get down to brass tacks. Counties and cities are pushing back.

The governor summarized the main questions about getting rid of the personal property tax in an appearance at the Associated Taxpayers of Idaho conference this week. “What is the process that we should use?” he asked. “Should we take a multiple year approach to it? Should we replace the funds, and if so, how? Where is that revenue stream going to come from?”

If those questions leave you baffled, read on. This is your guide to the personal property tax in Idaho.

Follow the link at right to read the complete story on stateimpact.npr.org.