Chapter 36 - SALES TAX
- 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 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 63-3622F - UTILITIES.
- 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 63-3622R - 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 63-3622S - RADIO AND TELEVISION BROADCASTING EQUIPMENT.
- Section 63-3622T - EQUIPMENT TO PRODUCE CERTAIN NEWSPAPERS.
- Section 63-3622U - FUNERAL SERVICES.
- Section 63-3622V - BULLION.
- 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 63-3622EE - PURCHASES FOR THE FEDERAL SPECIAL SUPPLEMENTAL FOOD PROGRAM FOR WOMEN, INFANTS AND CHILDREN (WIC).
- Section 63-3622FF - PURCHASES MADE WITH SNAP BENEFIT CARDS.
- Section 63-3622GG - AIRCRAFT.
- Section 63-3622HH - PRODUCTION EXEMPTION SHALL NOT APPLY TO SALES REGARDING RECREATION-RELATED VEHICLES.
- 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 63-3622UU - PERSONAL PROPERTY TAX ON RENTALS.
- 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 63-3638 - 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.