US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3613.  SALES PRICE. (a) The term "sales price" means the total amount
for which tangible personal property, including services agreed to be rendered
as a part of the sale, is sold, rented or leased, valued in money, whether
paid in money or otherwise, without any deduction on account of any of the
following:
    1.  The cost of the property sold. However, in accordance with such rules
    as the state tax commission may prescribe, a deduction may be taken if the
    retailer has purchased property for some purpose other than resale or
    rental, has reimbursed his vendor for tax which the vendor is required to
    pay to the state or has paid the use tax with respect to the property, and
    has resold or rented the property prior to making any use of the property
    other than retention, demonstration or display while holding it for sale
    in the regular course of business. If such a deduction is taken by the
    retailer, no refund or credit will be allowed to his vendor with respect
    to the sale of the property.
    2.  The cost of materials used, labor or service cost, losses, or any
    other expense.
    3.  The cost of transportation of the property prior to its sale.
    4.  The face value of manufacturer's discount coupons. A manufacturer's
    discount coupon is a price reduction coupon presented by a consumer to a
    retailer upon purchase of a manufacturer's product, the face value of
    which may only be reimbursed by the manufacturer to the retailer.
    (b)  The term "sales price" does not include any of the following:
    1.  Retailer discounts allowed and taken on sales, but only to the extent
    that such retailer discounts represent price adjustments as opposed to
    cash discounts offered only as an inducement for prompt payment.
    2.  Any sums allowed on merchandise accepted in payment of other
    merchandise, provided that this allowance shall not apply to the sale of a
    "new manufactured home" or a "modular building" as defined herein.
    3.  The amount charged for property returned by customers when the amount
    charged therefor is refunded either in cash or credit; but this exclusion
    shall not apply in any instance when the customer, in order to obtain the
    refund, is required to purchase other property at a price greater than the
    amount charged for the property that is returned.
    4.  The amount charged for labor or services rendered in installing or
    applying the property sold, provided that said amount is stated separately
    and such separate statement is not used as a means of avoiding imposition
    of this tax upon the actual sales price of the tangible personal property;
    except that charges by a manufactured homes dealer for set up of a
    manufactured home shall be included in the "sales price" of such
    manufactured home.
    5.  The amount of any tax (not including, however, any manufacturers' or
    importers' excise tax) imposed by the United States upon or with respect
    to retail sales whether imposed upon the retailer or the consumer.
    6.  The amount charged for finance charges, carrying charges, service
    charges, time-price differential, or interest on deferred payment sales,
    provided such charges are not used as a means of avoiding imposition of
    this tax upon the actual sales price of the tangible personal property.
    7.  Delivery and handling charges for transportation of tangible personal
    property to the consumer, provided that the transportation is stated
    separately and the separate statement is not used as a means of avoiding
    imposition of the tax upon the actual sales price of the tangible personal
    property; except that charges by a manufactured homes dealer for
    transportation of a manufactured home shall be included in the "sales
    price" of such manufactured home.
    8.  Manufacturers' rebates when used at the time of a retail sale as a
    down payment on or reduction to the retail sales price of a motor vehicle
    to which the rebate applies. A manufacturer's rebate is a cash payment
    made by a manufacturer to a consumer who has purchased or is purchasing
    the manufacturer's product from the retailer.
    9.  The amount of any fee imposed upon an outfitter as defined in section
    36-2102, Idaho Code, by a governmental entity pursuant to statute for the
    purpose of conducting outfitting activities on land or water subject to
    the jurisdiction of the governmental entity, provided that the fee is
    stated separately and is presented as a use fee paid by the outfitted
    public to be passed through to the governmental entity.
    10. The amount of any discount or other price reduction on
    telecommunications equipment when offered as an inducement to the consumer
    to commence or continue telecommunications service, or the amount of any
    commission or other indirect compensation received by a retailer or seller
    as a result of the consumer commencing or continuing telecommunications
    service.
    (c)  The sales price of a "new manufactured home" or a "modular building"
as defined in this act shall be limited to and include only fifty-five percent
(55%) of the sales price as otherwise defined herein.
    (d)  Taxes previously paid on amounts represented by accounts found to be
worthless may be credited upon a subsequent payment of the tax provided in
this chapter or, if no such tax is due, refunded. If such accounts are
thereafter collected, a tax shall be paid upon the amount so collected.
    (e)  Tangible personal property when sold at retail for more than eleven
cents ($.11) but less than one dollar and one cent ($1.01) through a vending
machine shall be deemed to have sold at a sales price equal to one hundred
seventeen percent (117%) of the price which is paid for such tangible personal
property and/or its component parts including packaging by the owner or
operator of the vending machines.