SALES TAX

  1. Law
  2. Idaho Code
  3. REVENUE AND TAXATION
  4. SALES TAX

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Section
63-3601

TITLE OF ACT.

Section
63-3602

DEFINITIONS.

Section
63-3603

FARMING.

Section
63-3604

IN THIS STATE — IN THE STATE.

Section
63-3604B

INCLUDES AND INCLUDING.

Section
63-3605C

LOGGING.

Section
63-3605E

MARKETPLACE FACILITATOR.

Section
63-3605H

MINING.

Section
63-3605J

MODULAR BUILDING.

Section
63-3605L

MOTOR VEHICLE.

Section
63-3606

NEW MANUFACTURED HOME.

Section
63-3606C

NEW PARK MODEL RECREATIONAL VEHICLE.

Section
63-3607

PERSON.

Section
63-3607A

PRIMARY OR PRIMARILY.

Section
63-3608

PURCHASE.

Section
63-3609

RETAIL SALE — SALE AT RETAIL.

Section
63-3610

RETAILER.

Section
63-3611

RETAILER ENGAGED IN BUSINESS IN THIS STATE.

Section
63-3612

SALE.

Section
63-3613

SALES PRICE.

Section
63-3614

SELLER.

Section
63-3615

STORAGE — USE.

Section
63-3615A

SUBSTANTIAL NEXUS.

Section
63-3616

TANGIBLE PERSONAL PROPERTY.

Section
63-3618

TAXPAYER.

Section
63-3619

IMPOSITION AND RATE OF THE SALES TAX.

Section
63-3620

PERMITS — ISSUANCE — REVOCATION — PENALTIES.

Section
63-3620A

REVOCATION, SUSPENSION OR EXPIRATION OF PERMITS HELD BY PERSONS NOT ACTIVELY ENGAGED IN BUSINESS.

Section
63-3620B

AGREEMENTS TO COLLECT AND REMIT SALES TAX.

Section
63-3620C

PROMOTER SPONSORED EVENTS.

Section
63-3620E

COLLECTION OF TAX BY MARKETPLACE FACILITATORS.

Section
63-3620F

DISTRIBUTION OF TAX COLLECTED BY MARKETPLACE FACILITATORS AND OUT-OF-STATE RETAILERS.

Section
63-3621

IMPOSITION AND RATE OF THE USE TAX — EXEMPTIONS.

Section
63-3621A

USE TAX ON TRANSIENT EQUIPMENT.

Section
63-3622

EXEMPTIONS — EXEMPTION CERTIFICATES AND RESALE CERTIFICATES — PENALTIES.

Section
63-3622A

PROHIBITED TAXES.

Section
63-3622AA

EXEMPTION FOR OFFICIAL DOCUMENTS.

Section
63-3622B

OUT-OF-STATE CONTRACTS.

Section
63-3622BB

RESEARCH AND DEVELOPMENT AT THE IDAHO NATIONAL LABORATORY.

Section
63-3622C

MOTOR FUELS SUBJECT TO TAX.

Section
63-3622CC

RAILROAD ROLLING STOCK.

Section
63-3622D

PRODUCTION EXEMPTION.

Section
63-3622DD

PARTS FOR RAILROAD ROLLING STOCK.

Section
63-3622E

CONTAINERS.

Section
63-3622EE

PURCHASES FOR THE FEDERAL SPECIAL SUPPLEMENTAL FOOD PROGRAM FOR WOMEN, INFANTS AND CHILDREN (WIC).

Section
63-3622F

UTILITIES.

Section
63-3622FF

PURCHASES MADE WITH SNAP BENEFIT CARDS.

Section
63-3622G

HEATING MATERIALS.

Section
63-3622GG

AIRCRAFT.

Section
63-3622HH

PRODUCTION EXEMPTION SHALL NOT APPLY TO SALES REGARDING RECREATION-RELATED VEHICLES.

Section
63-3622I

LITERATURE.

Section
63-3622II

MONEY-OPERATED DISPENSING EQUIPMENT.

Section
63-3622J

SCHOOL, CHURCH AND SENIOR CITIZEN MEALS.

Section
63-3622JJ

LOGGING EXEMPTION.

Section
63-3622K

OCCASIONAL SALES.

Section
63-3622KK

INCIDENTAL SALES BY RELIGIOUS CORPORATIONS OR SOCIETIES.

Section
63-3622L

DE MINIMIS SALES.

Section
63-3622LL

MEDIA MEASUREMENT SERVICES EXEMPTION.

Section
63-3622M

LIQUOR SALES.

Section
63-3622MM

LIVESTOCK SOLD AT LIVESTOCK MARKETS.

Section
63-3622N

PRESCRIPTIONS.

Section
63-3622NN

CLEAN ROOMS.

Section
63-3622O

EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS.

Section
63-3622OO

LABOR FOR NEW VEHICLE ACCESSORIES.

Section
63-3622P

PURCHASES SHIPPED OUT-OF-STATE BY A COMMON CARRIER.

Section
63-3622PP

IDAHO COMMEMORATIVE SILVER MEDALLIONS.

Section
63-3622Q

OUT-OF-STATE SHIPMENTS.

Section
63-3622R

MOTOR VEHICLES, USED MANUFACTURED HOMES, VESSELS, ALL-TERRAIN VEHICLES, TRAILERS, UTILITY TYPE VEHICLES, SPECIALTY OFF-HIGHWAY VEHICLES, OFF-ROAD MOTORCYCLES, SNOWMOBILES AND GLIDER KITS.

Section
63-3622RR

RESEARCH AND DEVELOPMENT.

Section
63-3622S

RADIO AND TELEVISION BROADCASTING EQUIPMENT.

Section
63-3622SS

HUNTING OR SHOOTING SPORTS.

Section
63-3622T

EQUIPMENT TO PRODUCE CERTAIN NEWSPAPERS.

Section
63-3622TT

CUSTOM MEAT PROCESSING.

Section
63-3622U

FUNERAL SERVICES.

Section
63-3622UU

PERSONAL PROPERTY TAX ON RENTALS.

Section
63-3622V

BULLION.

Section
63-3622VV

IDAHO INFORMATION TECHNOLOGY EQUIPMENT.

Section
63-3622W

IRRIGATION EQUIPMENT AND SUPPLIES.

Section
63-3622X

POLLUTION CONTROL EQUIPMENT.

Section
63-3622Y

TAXATION OF AERIAL PASSENGER TRAMWAYS AND SNOWGROOMING AND SNOWMAKING EQUIPMENT.

Section
63-3622Z

SALES BY INDIAN TRIBES.

Section
63-3623

RETURNS AND PAYMENTS.

Section
63-3623A

TAXES AS STATE MONEY.

Section
63-3623B

AMUSEMENT DEVICES.

Section
63-3624

ADMINISTRATION.

Section
63-3625

SECURITY FOR TAX.

Section
63-3626

REFUNDS, LIMITATIONS, INTEREST.

Section
63-3627

RESPONSIBILITY FOR TAXES.

Section
63-3628

SUCCESSORS’ LIABILITY.

Section
63-3629

DEFICIENCY DETERMINATIONS.

Section
63-3630

JEOPARDY DETERMINATIONS.

Section
63-3631

REDETERMINATION.

Section
63-3632

INTEREST ON DEFICIENCIES.

Section
63-3633

PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION.

Section
63-3634

ADDITIONS AND PENALTIES.

Section
63-3634A

AUTHORITY TO ENTER AGREEMENTS.

Section
63-3635

COLLECTION AND ENFORCEMENT.

Section
63-3637

SALES TAX DISTRIBUTION — DEFINITIONS.

Section
63-3638

SALES TAX — DISTRIBUTION.

Section
63-3638A

SALES TAX ON LIQUOR TO BE PAID TO LIQUOR ACCOUNT.

Section
63-3640

CONTRACTS ENTERED INTO BEFORE EFFECTIVE DATE OF INCREASED TAX.

Section
63-3641

REBATE OF SALES TAXES COLLECTED.