2005 Idaho Code - 63-3609 — RETAIL SALE -- SALE AT RETAIL

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3609.  RETAIL SALE -- SALE AT RETAIL. The terms "retail sale" or "sale
at retail" means a sale for any purpose other than resale in the regular
course of business or lease or rental of property in the regular course of
business where such rental or lease is taxable under section 63-3612(h), Idaho
Code.
    (a)  All persons engaged in constructing, altering, repairing or improving
real estate, are consumers of the material used by them; all sales to or use
by such persons of tangible personal property are taxable whether or not such
persons intend resale of the improved property.
    (b)  For the purpose of this chapter, the sale or purchase of personal
property incidental to the sale of real property or used mobile homes is
deemed a sale of real property.