Idaho CHAPTER 36 — SALES TAX
- 63-3601 — TITLE OF ACT
- 63-3602 — DEFINITIONS
- 63-3603 — FARMING
- 63-3604 — IN THIS STATE -- IN THE STATE
- 63-3605 — INCLUDES AND INCLUDING
- 63-3605A — LOGGING
- 63-3605B — MINING
- 63-3606 — NEW MANUFACTURED HOME
- 63-3606A — MODULAR BUILDING
- 63-3606B — MOTOR VEHICLE
- 63-3607 — PERSON
- 63-3608 — PURCHASE
- 63-3609 — RETAIL SALE -- SALE AT RETAIL
- 63-3610 — RETAILER
- 63-3611 — RETAILER ENGAGED IN BUSINESS IN THIS STATE
- 63-3612 — SALE
- 63-3613 — SALES PRICE
- 63-3614 — SELLER
- 63-3615 — STORAGE -- USE
- 63-3616 — TANGIBLE PERSONAL PROPERTY
- 63-3618 — TAXPAYER
- 63-3619 — IMPOSITION AND RATE OF THE SALES TAX
- 63-3620 — PERMITS -- ISSUANCE -- REVOCATION -- PENALTIES
- 63-3620A — REVOCATION, SUSPENSION OR EXPIRATION OF PERMITS HELD BY PERSONS NOT ACTIVELY ENGAGED IN BUSINESS
- 63-3620B — AGREEMENTS TO COLLECT AND REMIT SALES TAX
- 63-3620C — PROMOTER SPONSORED EVENTS
- 63-3621 — IMPOSITION AND RATE OF THE USE TAX -- EXEMPTIONS
- 63-3621A — USE TAX ON TRANSIENT EQUIPMENT
- 63-3622 — EXEMPTIONS -- EXEMPTION AND RESALE CERTIFICATES -- PENALTIES
- 63-3622A — PROHIBITED TAXES
- 63-3622B — OUT-OF-STATE CONTRACTS
- 63-3622C — MOTOR FUELS SUBJECT TO TAX
- 63-3622D — PRODUCTION EXEMPTION
- 63-3622E — CONTAINERS
- 63-3622F — UTILITIES
- 63-3622G — HEATING MATERIALS
- 63-3622I — LITERATURE
- 63-3622J — SCHOOL, CHURCH AND SENIOR CITIZEN MEALS
- 63-3622K — OCCASIONAL SALES
- 63-3622L — DE MINIMIS SALES
- 63-3622M — LIQUOR SALES
- 63-3622N — PRESCRIPTIONS
- 63-3622O — EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS
- 63-3622P — PURCHASES SHIPPED OUT-OF-STATE BY A COMMON CARRIER
- 63-3622Q — OUT-OF-STATE SHIPMENTS
- 63-3622R — MOTOR VEHICLES, USED MANUFACTURED HOMES, VESSELS, ALL-TERRAIN VEHICLES, TRAILERS, OFF-ROAD MOTORCYCLES, SNOWMOBILES AND GLIDER KITS
- 63-3622S — RADIO AND TELEVISION BROADCASTING EQUIPMENT
- 63-3622T — EQUIPMENT TO PRODUCE CERTAIN NEWSPAPERS
- 63-3622U — FUNERAL SERVICES
- 63-3622V — BULLION
- 63-3622W — IRRIGATION EQUIPMENT AND SUPPLIES
- 63-3622X — POLLUTION CONTROL EQUIPMENT
- 63-3622Y — TAXATION OF AERIAL PASSENGER TRAMWAYS AND SNOWGROOMING AND SNOWMAKING EQUIPMENT
- 63-3622Z — SALES BY INDIAN TRIBES
- 63-3622AA — EXEMPTION FOR OFFICIAL DOCUMENTS
- 63-3622BB — RESEARCH AND DEVELOPMENT AT THE INEEL
- 63-3622CC — RAILROAD ROLLING STOCK
- 63-3622DD — PARTS FOR RAILROAD ROLLING STOCK
- 63-3622EE — PURCHASES FOR THE FEDERAL SPECIAL SUPPLEMENTAL FOOD PROGRAM FOR WOMEN, INFANTS AND CHILDREN (WIC)
- 63-3622FF — PURCHASES MADE WITH FEDERAL FOOD STAMPS
- 63-3622GG — AIRCRAFT
- 63-3622HH — PRODUCTION EXEMPTION SHALL NOT APPLY TO SALES REGARDING RECREATION-RELATED VEHICLES
- 63-3622II — MONEY-OPERATED DISPENSING EQUIPMENT
- 63-3622JJ — LOGGING EXEMPTION
- 63-3622KK — INCIDENTAL SALES BY RELIGIOUS CORPORATIONS OR SOCIETIES
- 63-3622LL — MEDIA MEASUREMENT SERVICES EXEMPTION
- 63-3622MM — LIVESTOCK SOLD AT LIVESTOCK MARKETS
- 63-3622NN — CLEAN ROOMS
- 63-3622PP — IDAHO COMMEMORATIVE SILVER MEDALLIONS
- 63-3622QQ — EQUIPMENT USED IN ALTERNATIVE METHOD OF GENERATION OF ELECTRICITY
- 63-3622RR — RESEARCH AND DEVELOPMENT
- 63-3622SS — HUNTING OR SHOOTING SPORTS
- 63-3622TT — MEDIA PRODUCTION PROJECT TAX REBATE
- 63-3623 — RETURNS AND PAYMENTS
- 63-3623A — TAXES AS STATE MONEY
- 63-3623B — AMUSEMENT DEVICES
- 63-3624 — ADMINISTRATION
- 63-3625 — SECURITY FOR TAX
- 63-3626 — REFUNDS, LIMITATIONS, INTEREST
- 63-3627 — RESPONSIBILITY FOR TAXES
- 63-3628 — SUCCESSORS' LIABILITY
- 63-3629 — DEFICIENCY DETERMINATIONS
- 63-3630 — JEOPARDY DETERMINATIONS
- 63-3631 — REDETERMINATION
- 63-3632 — INTEREST ON DEFICIENCIES
- 63-3633 — PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION
- 63-3634 — ADDITIONS AND PENALTIES
- 63-3634A — AUTHORITY TO ENTER AGREEMENTS
- 63-3635 — COLLECTION AND ENFORCEMENT
- 63-3638 — SALES TAX -- DISTRIBUTION
- 63-3638A — SALES TAX ON LIQUOR TO BE PAID TO LIQUOR ACCOUNT
- 63-3640 — CONTRACTS ENTERED INTO BEFORE EFFECTIVE DATE OF INCREASED TAX