SALES TAX ON LIQUOR TO BE PAID TO LIQUOR ACCOUNT.

1. Law
2. Idaho Code
3. REVENUE AND TAXATION
4. SALES TAX
5. SALES TAX ON LIQUOR TO BE PAID TO LIQUOR ACCOUNT.

63-3638A. SALES TAX ON LIQUOR TO BE PAID TO LIQUOR ACCOUNT. Notwithstanding the provisions of section 63-3638, Idaho Code, the sales tax collected on the retail sale of liquor and all other merchandise by or on behalf of the director of the state liquor division shall be credited directly to the liquor account, and shall not be or become a part of the sales tax account.

History:

[63-3638A, added 1982, ch. 255, sec. 12, p. 666; am. 1987, ch. 260, sec. 8, p. 551; am. 2006, ch. 18, sec. 7, p. 70; am. 2009, ch. 23, sec. 60, p. 70.]

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