63-3619. IMPOSITION AND RATE OF THE SALES TAX. An excise tax is hereby imposed upon each sale at retail at the rate of six percent (6%) of the sales price of all retail sales subject to taxation under this chapter and such amount shall be computed monthly on all sales at retail within the preceding month.
(a) The tax shall apply to, be computed on, and collected for all credit, installment, conditional or similar sales at the time of the sale or, in the case of rentals, at the time the rental is charged.
(b) The tax hereby imposed shall be collected by the retailer from the consumer.
(c) The state tax commission shall provide schedules for collection of the tax on sales which involve a fraction of a dollar. The retailer shall calculate the tax upon the entire amount of the purchases of the consumer made at a particular time and not separately upon each item purchased. The retailer may retain any amount collected under the bracket system prescribed which is in excess of the amount of tax for which he is liable to the state during the period as compensation for the work of collecting the tax.
(d) It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or that if added it or any part thereof will be refunded. Any person violating any provision of this section is guilty of a misdemeanor.
(e) The tax commission may by rule provide that the amount collected by the retailer from the customer in reimbursement of the tax be displayed separately from the list price, the price advertised on the premises, the marked price, or other price on the sales slip or other proof of sale.
(f) The taxes imposed by this chapter shall apply to the sales to contractors purchasing for use in the performance of contracts with the United States.
History:
[63-3619, added 2003, ch. 318, sec. 7, p. 876; am. 2006, 1st Ex. Sess., ch. 1, sec. 18, p. 61.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Section 63-3601 - TITLE OF ACT.
Section 63-3602 - DEFINITIONS.
Section 63-3604 - IN THIS STATE — IN THE STATE.
Section 63-3604B - INCLUDES AND INCLUDING.
Section 63-3605E - MARKETPLACE FACILITATOR.
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 63-3607A - PRIMARY OR PRIMARILY.
Section 63-3609 - RETAIL SALE — SALE AT RETAIL.
Section 63-3611 - RETAILER ENGAGED IN BUSINESS IN THIS STATE.
Section 63-3613 - SALES PRICE.
Section 63-3615 - STORAGE — USE.
Section 63-3615A - SUBSTANTIAL NEXUS.
Section 63-3616 - TANGIBLE PERSONAL PROPERTY.
Section 63-3619 - IMPOSITION AND RATE OF THE SALES TAX.
Section 63-3620 - PERMITS — ISSUANCE — REVOCATION — PENALTIES.
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 63-3621 - 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 63-3622B - OUT-OF-STATE CONTRACTS.
Section 63-3622C - MOTOR FUELS SUBJECT TO TAX.
Section 63-3622D - PRODUCTION EXEMPTION.
Section 63-3622E - CONTAINERS.
Section 63-3622G - HEATING MATERIALS.
Section 63-3622I - LITERATURE.
Section 63-3622J - SCHOOL, CHURCH AND SENIOR CITIZEN MEALS.
Section 63-3622K - OCCASIONAL SALES.
Section 63-3622L - DE MINIMIS SALES.
Section 63-3622M - LIQUOR SALES.
Section 63-3622N - PRESCRIPTIONS.
Section 63-3622O - EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS.
Section 63-3622P - PURCHASES SHIPPED OUT-OF-STATE BY A COMMON CARRIER.
Section 63-3622Q - OUT-OF-STATE SHIPMENTS.
Section 63-3622S - RADIO AND TELEVISION BROADCASTING EQUIPMENT.
Section 63-3622T - EQUIPMENT TO PRODUCE CERTAIN NEWSPAPERS.
Section 63-3622U - FUNERAL SERVICES.
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 63-3622AA - EXEMPTION FOR OFFICIAL DOCUMENTS.
Section 63-3622BB - RESEARCH AND DEVELOPMENT AT THE IDAHO NATIONAL LABORATORY.
Section 63-3622CC - RAILROAD ROLLING STOCK.
Section 63-3622DD - PARTS FOR RAILROAD ROLLING STOCK.
Section 63-3622FF - PURCHASES MADE WITH SNAP BENEFIT CARDS.
Section 63-3622II - MONEY-OPERATED DISPENSING EQUIPMENT.
Section 63-3622JJ - LOGGING EXEMPTION.
Section 63-3622KK - INCIDENTAL SALES BY RELIGIOUS CORPORATIONS OR SOCIETIES.
Section 63-3622LL - MEDIA MEASUREMENT SERVICES EXEMPTION.
Section 63-3622MM - LIVESTOCK SOLD AT LIVESTOCK MARKETS.
Section 63-3622NN - CLEAN ROOMS.
Section 63-3622OO - LABOR FOR NEW VEHICLE ACCESSORIES.
Section 63-3622PP - IDAHO COMMEMORATIVE SILVER MEDALLIONS.
Section 63-3622RR - RESEARCH AND DEVELOPMENT.
Section 63-3622SS - HUNTING OR SHOOTING SPORTS.
Section 63-3622TT - CUSTOM MEAT PROCESSING.
Section 63-3622UU - PERSONAL PROPERTY TAX ON RENTALS.
Section 63-3622VV - IDAHO INFORMATION TECHNOLOGY EQUIPMENT.
Section 63-3622WW - IDAHO SEMICONDUCTORS FOR AMERICA ACT.
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.