US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3620A.  REVOCATION, SUSPENSION OR EXPIRATION OF PERMITS HELD BY PERSONS
NOT ACTIVELY ENGAGED IN BUSINESS. (1) A permit shall be held only by persons
actively engaged in making sales subject to tax under this chapter. Any person
not so engaged shall forthwith surrender his permit to the state tax
commission for cancellation. The state tax commission may revoke the permit of
a person not actively engaged in making sales subject to tax under this
chapter.
    (2)  Notice of revocation shall be given in the manner provided for
deficiencies in taxes in section 63-3629, Idaho Code, which shall be subject
to review as provided in section 63-3631, Idaho Code.
    (3)  A permit held by a person who, for a period of twelve (12)
consecutive months, reports no sales shall expire automatically upon the state
tax commission providing notice of the expiration to the last known address of
the person to whom the permit was issued.
    (4)  The state tax commission may provide by rule for the temporary
suspension of permits held by persons engaged in seasonal business or who may
otherwise temporarily not be actively engaged in the business of making sales
subject to tax under this chapter.