A developer who provides qualifying transportation improvements may claim a rebate of 60% of Idaho sales or use tax taxes. To be eligible for the refund, the developer must: build a complex worth a minimum $4 million and spend at least $8 million for the installation of certain highway/freeway improvements. Once these requirements are met, the developer may claim a rebate by filing a refund request for taxes collected by stores in the complex. All refund requests must be filed within two years of the developer’s last expenses made on the transportation improvement and no interest will be paid on the refunds. (H.B. 250, Laws 2007, effective July 1, 2007)