63-3622M — LIQUOR SALES


                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622M.  LIQUOR SALES. There are exempted from the taxes imposed by this
chapter sales of liquor by the state liquor dispensary to a person licensed
under the provisions of chapter 9, title 23, Idaho Code, for resale as liquor
by-the-drink.