Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 36 - SALES TAX

Section 63-3620A - REVOCATION, SUSPENSION OR EXPIRATION OF PERMITS HELD BY PERSONS NOT ACTIVELY ENGAGED IN BUSINESS. - 63-3620A. REVOCATION, SUSPENSION OR EXPIRATION OF PERMITS HELD BY PERSONS...

Section 63-3620B - AGREEMENTS TO COLLECT AND REMIT SALES TAX. - 63-3620B. AGREEMENTS TO COLLECT AND REMIT SALES TAX. (1) The...

Section 63-3620C - PROMOTER SPONSORED EVENTS. - 63-3620C. PROMOTER SPONSORED EVENTS. (1) The operator or promoter contracting...

Section 63-3620E - COLLECTION OF TAX BY MARKETPLACE FACILITATORS. - 63-3620E. COLLECTION OF TAX BY MARKETPLACE FACILITATORS. (1) A marketplace...

Section 63-3620F - DISTRIBUTION OF TAX COLLECTED BY MARKETPLACE FACILITATORS AND OUT-OF-STATE RETAILERS. - 63-3620F. DISTRIBUTION OF TAX COLLECTED BY MARKETPLACE FACILITATORS AND OUT-OF-STATE...

Section 63-3621 - IMPOSITION AND RATE OF THE USE TAX — EXEMPTIONS. - 63-3621. IMPOSITION AND RATE OF THE USE TAX — EXEMPTIONS....

Section 63-3621A - USE TAX ON TRANSIENT EQUIPMENT. - 63-3621A. USE TAX ON TRANSIENT EQUIPMENT. (a) As used in...

Section 63-3622 - EXEMPTIONS — EXEMPTION CERTIFICATES AND RESALE CERTIFICATES — PENALTIES. - 63-3622. EXEMPTIONS — EXEMPTION CERTIFICATES AND RESALE CERTIFICATES — PENALTIES....

Section 63-3622A - PROHIBITED TAXES. - 63-3622A. PROHIBITED TAXES. There is exempted from the taxes imposed...

Section 63-3622B - OUT-OF-STATE CONTRACTS. - 63-3622B. OUT-OF-STATE CONTRACTS. There is exempted from the taxes imposed...

Section 63-3622C - MOTOR FUELS SUBJECT TO TAX. - 63-3622C. MOTOR FUELS SUBJECT TO TAX. There are exempted from...

Section 63-3622D - PRODUCTION EXEMPTION. - 63-3622D. PRODUCTION EXEMPTION. There are exempted from the taxes imposed...

Section 63-3622E - CONTAINERS. - 63-3622E. CONTAINERS. There is exempted from the taxes imposed by...

Section 63-3622F - UTILITIES. - 63-3622F. UTILITIES. There is exempted from the taxes imposed by...

Section 63-3622G - HEATING MATERIALS. - 63-3622G. HEATING MATERIALS. There is exempted from the taxes imposed...

Section 63-3622I - LITERATURE. - 63-3622I. LITERATURE. (1) There is exempted from the taxes imposed...

Section 63-3622J - SCHOOL, CHURCH AND SENIOR CITIZEN MEALS. - 63-3622J. SCHOOL, CHURCH AND SENIOR CITIZEN MEALS. There is exempted...

Section 63-3622K - OCCASIONAL SALES. - 63-3622K. OCCASIONAL SALES. (a) There are exempted from the taxes...

Section 63-3622L - DE MINIMIS SALES. - 63-3622L. DE MINIMIS SALES. There is exempted from the taxes...

Section 63-3622M - LIQUOR SALES. - 63-3622M. LIQUOR SALES. There are exempted from the taxes imposed...

Section 63-3622N - PRESCRIPTIONS. - 63-3622N. PRESCRIPTIONS. (a) There are exempted from the taxes imposed...

Section 63-3622O - EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS. - 63-3622O. EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS. (1) There are exempted...

Section 63-3622P - PURCHASES SHIPPED OUT-OF-STATE BY A COMMON CARRIER. - 63-3622P. PURCHASES SHIPPED OUT-OF-STATE BY A COMMON CARRIER. There is...

Section 63-3622Q - OUT-OF-STATE SHIPMENTS. - 63-3622Q. OUT-OF-STATE SHIPMENTS. There is exempted from the taxes imposed...

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. - 63-3622R. MOTOR VEHICLES, USED MANUFACTURED HOMES, VESSELS, ALL-TERRAIN VEHICLES, TRAILERS,...

Section 63-3622S - RADIO AND TELEVISION BROADCASTING EQUIPMENT. - 63-3622S. RADIO AND TELEVISION BROADCASTING EQUIPMENT. There are exempted from...

Section 63-3622T - EQUIPMENT TO PRODUCE CERTAIN NEWSPAPERS. - 63-3622T. EQUIPMENT TO PRODUCE CERTAIN NEWSPAPERS. There are exempted from...

Section 63-3622U - FUNERAL SERVICES. - 63-3622U. FUNERAL SERVICES. There is exempted from the taxes imposed...

Section 63-3622V - BULLION. - 63-3622V. BULLION. There is exempted from the taxes imposed by...

Section 63-3622W - IRRIGATION EQUIPMENT AND SUPPLIES. - 63-3622W. IRRIGATION EQUIPMENT AND SUPPLIES. There are exempted from the...

Section 63-3622X - POLLUTION CONTROL EQUIPMENT. - 63-3622X. POLLUTION CONTROL EQUIPMENT. (1) There is hereby exempted from...

Section 63-3622Y - TAXATION OF AERIAL PASSENGER TRAMWAYS AND SNOWGROOMING AND SNOWMAKING EQUIPMENT. - 63-3622Y. TAXATION OF AERIAL PASSENGER TRAMWAYS AND SNOWGROOMING AND SNOWMAKING...

Section 63-3622Z - SALES BY INDIAN TRIBES. - 63-3622Z. SALES BY INDIAN TRIBES. (1) There is hereby exempted...

Section 63-3622AA - EXEMPTION FOR OFFICIAL DOCUMENTS. - 63-3622AA. EXEMPTION FOR OFFICIAL DOCUMENTS. (1) There is hereby exempted...

Section 63-3622BB - RESEARCH AND DEVELOPMENT AT THE IDAHO NATIONAL LABORATORY. - 63-3622BB. RESEARCH AND DEVELOPMENT AT THE IDAHO NATIONAL LABORATORY. There...

Section 63-3622CC - RAILROAD ROLLING STOCK. - 63-3622CC. RAILROAD ROLLING STOCK. There is exempted from the taxes...

Section 63-3622DD - PARTS FOR RAILROAD ROLLING STOCK. - 63-3622DD. PARTS FOR RAILROAD ROLLING STOCK. There is exempted from...

Section 63-3622EE - PURCHASES FOR THE FEDERAL SPECIAL SUPPLEMENTAL FOOD PROGRAM FOR WOMEN, INFANTS AND CHILDREN (WIC). - 63-3622EE. PURCHASES FOR THE FEDERAL SPECIAL SUPPLEMENTAL FOOD PROGRAM FOR...

Section 63-3622FF - PURCHASES MADE WITH SNAP BENEFIT CARDS. - 63-3622FF. PURCHASES MADE WITH SNAP BENEFIT CARDS. Purchases of food...

Section 63-3622GG - AIRCRAFT. - 63-3622GG. AIRCRAFT. There is exempted from the taxes imposed by...

Section 63-3622HH - PRODUCTION EXEMPTION SHALL NOT APPLY TO SALES REGARDING RECREATION-RELATED VEHICLES. - 63-3622HH. PRODUCTION EXEMPTION SHALL NOT APPLY TO SALES REGARDING RECREATION-RELATED...

Section 63-3622II - MONEY-OPERATED DISPENSING EQUIPMENT. - 63-3622II. MONEY-OPERATED DISPENSING EQUIPMENT. There is hereby exempted from the...

Section 63-3622JJ - LOGGING EXEMPTION. - 63-3622JJ. LOGGING EXEMPTION. There are exempted from the taxes imposed...

Section 63-3622KK - INCIDENTAL SALES BY RELIGIOUS CORPORATIONS OR SOCIETIES. - 63-3622KK. INCIDENTAL SALES BY RELIGIOUS CORPORATIONS OR SOCIETIES. (1) Whenever...

Section 63-3622LL - MEDIA MEASUREMENT SERVICES EXEMPTION. - 63-3622LL. MEDIA MEASUREMENT SERVICES EXEMPTION. There is hereby exempted from...

Section 63-3622MM - LIVESTOCK SOLD AT LIVESTOCK MARKETS. - 63-3622MM. LIVESTOCK SOLD AT LIVESTOCK MARKETS. (1) There are exempted...

Section 63-3622NN - CLEAN ROOMS. - 63-3622NN. CLEAN ROOMS. (1) There is exempted from the taxes...

Section 63-3622OO - LABOR FOR NEW VEHICLE ACCESSORIES. - 63-3622OO. LABOR FOR NEW VEHICLE ACCESSORIES. (1) There is hereby...

Section 63-3622PP - IDAHO COMMEMORATIVE SILVER MEDALLIONS. - 63-3622PP. IDAHO COMMEMORATIVE SILVER MEDALLIONS. There is hereby exempted from...

Section 63-3622RR - RESEARCH AND DEVELOPMENT. - 63-3622RR. RESEARCH AND DEVELOPMENT. (1) There is exempted from the...

Section 63-3622SS - HUNTING OR SHOOTING SPORTS. - 63-3622SS. HUNTING OR SHOOTING SPORTS. There is exempted from the...

Section 63-3622TT - CUSTOM MEAT PROCESSING. - 63-3622TT. CUSTOM MEAT PROCESSING. There is hereby exempted from the...

Section 63-3622UU - PERSONAL PROPERTY TAX ON RENTALS. - 63-3622UU. PERSONAL PROPERTY TAX ON RENTALS. The taxes imposed by...

Section 63-3622VV - IDAHO INFORMATION TECHNOLOGY EQUIPMENT. - 63-3622VV. IDAHO INFORMATION TECHNOLOGY EQUIPMENT. (1) On and after July...

Section 63-3622WW - IDAHO SEMICONDUCTORS FOR AMERICA ACT. - 63-3622WW. IDAHO SEMICONDUCTORS FOR AMERICA ACT. (1) This section shall...

Section 63-3623 - RETURNS AND PAYMENTS. - 63-3623. RETURNS AND PAYMENTS. (a) The taxes imposed by this...

Section 63-3623A - TAXES AS STATE MONEY. - 63-3623A. TAXES AS STATE MONEY. All moneys collected by retailers...

Section 63-3623B - AMUSEMENT DEVICES. - 63-3623B. AMUSEMENT DEVICES. (a) For purposes of this section the...

Section 63-3624 - ADMINISTRATION. - 63-3624. ADMINISTRATION. (a) The state tax commission shall enforce the...

Section 63-3625 - SECURITY FOR TAX. - 63-3625. SECURITY FOR TAX. The state tax commission, whenever it...

Section 63-3626 - REFUNDS, LIMITATIONS, INTEREST. - 63-3626. REFUNDS, LIMITATIONS, INTEREST. (a) Subject to the provisions of...

Section 63-3627 - RESPONSIBILITY FOR TAXES. - 63-3627. RESPONSIBILITY FOR TAXES. (a) Every person with the duty...

Section 63-3628 - SUCCESSORS’ LIABILITY. - 63-3628. SUCCESSORS’ LIABILITY. (a) If any vendor liable for any...

Section 63-3629 - DEFICIENCY DETERMINATIONS. - 63-3629. DEFICIENCY DETERMINATIONS. (a) If the state tax commission is...

Section 63-3630 - JEOPARDY DETERMINATIONS. - 63-3630. JEOPARDY DETERMINATIONS. If the state tax commission finds that...

Section 63-3631 - REDETERMINATION. - 63-3631. REDETERMINATION. (1) Any person against whom a deficiency determination...

Section 63-3632 - INTEREST ON DEFICIENCIES. - 63-3632. INTEREST ON DEFICIENCIES. Interest upon any deficiency shall be...

Section 63-3633 - PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION. - 63-3633. PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION. Except as...

Section 63-3634 - ADDITIONS AND PENALTIES. - 63-3634. ADDITIONS AND PENALTIES. The additions, penalties and requirements provided...

Section 63-3634A - AUTHORITY TO ENTER AGREEMENTS. - 63-3634A. AUTHORITY TO ENTER AGREEMENTS. Notwithstanding the provisions of section...

Section 63-3635 - COLLECTION AND ENFORCEMENT. - 63-3635. COLLECTION AND ENFORCEMENT. The collection and enforcement procedures provided...

Section 63-3637 - SALES TAX DISTRIBUTION — DEFINITIONS. - 63-3637. SALES TAX DISTRIBUTION — DEFINITIONS. For the purposes of...

Section 63-3638 - SALES TAX — DISTRIBUTION. - 63-3638. SALES TAX — DISTRIBUTION. All moneys collected under this...

Section 63-3638A - SALES TAX ON LIQUOR TO BE PAID TO LIQUOR ACCOUNT. - 63-3638A. SALES TAX ON LIQUOR TO BE PAID TO LIQUOR...

Section 63-3640 - CONTRACTS ENTERED INTO BEFORE EFFECTIVE DATE OF INCREASED TAX. - 63-3640. CONTRACTS ENTERED INTO BEFORE EFFECTIVE DATE OF INCREASED TAX....

Section 63-3641 - REBATE OF SALES TAXES COLLECTED. - 63-3641. REBATE OF SALES TAXES COLLECTED. (1) As provided in...

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Idaho Code Title 63 - REVENUE AND TAXATION Chapter 36 - SALES TAX

Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 36 - SALES TAX