2005 Idaho Code - 63-3620 — PERMITS -- ISSUANCE -- REVOCATION -- PENALTIES

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3620.  PERMITS -- ISSUANCE -- REVOCATION -- PENALTIES. (a) Every
retailer engaged in business in this state, before conducting business within
this state, shall file with the state tax commission an application for a
seller's permit. Every application for a permit shall be made upon a form
prescribed by the state tax commission and shall set forth the name under
which the applicant transacts or intends to transact business, the location of
his place or places of business, and such other information as the state tax
commission may require. The applications, or any information contained
thereon, may be made available by the tax commission to authorized
representatives of state or federal agencies. The application shall be signed
by the owner if he is a natural person or by an individual authorized by the
seller to sign the application. Except as provided in subsection (f) of this
section, permits shall be issued without charge.
    (b)  The state tax commission, for the efficient administration of this
chapter, may issue:
    (1)  Temporary seller's permits. No retailer shall be issued more than
    three (3) temporary permits in one (1) calendar year. A temporary permit
    shall be valid only for the period of time shown on the face thereof.
    (2)  Wholesaler's permits to persons who are not retailers but who
    purchase tangible personal property for resale. A wholesaler's permit
    shall be valid for no more than twelve (12) consecutive months and may be
    renewed by the commission.
    (c)  The person signing the application shall certify that the applicant
will actively engage in or conduct a business making sales subject to tax
under this chapter.
    (d)  After compliance by the applicant with the requirements set out above
and in section 63-3625, Idaho Code, the state tax commission shall grant and
issue to each applicant a permit. A permit shall not be assignable, and shall
be valid only for the person in whose name it is issued. The permit or a copy
thereof shall at all times be conspicuously displayed at each place where the
person to whom it is issued conducts business.
    (e)  A seller whose permit has been previously suspended or revoked shall
pay the state tax commission a fee of ten dollars ($10.00) for the renewal or
issuance of a permit in the event of a first revocation and twenty-five
dollars ($25.00) for renewal after each successive revocation unless the
suspension or revocation is for inactivity pursuant to section 63-3620A, Idaho
Code.
    (f)  Whenever any person fails to comply with any provision of this
chapter relating to the sales tax or any rules of the state tax commission
relating to the sales tax prescribed and adopted under this chapter, the state
tax commission may revoke or suspend any one (1) or more of the permits held
by the person or may deny a new permit to such person. Notice of revocation or
denial 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. The state tax commission shall not issue a new
permit after the revocation of a permit unless the commission is satisfied
that the former holder of the permit will comply with the provisions of this
chapter relating to the sales tax and the rules of the state tax commission.
    (g)  A person who engages in business as a seller in this state without a
permit or permits, or after a permit has been suspended, and any person who is
a responsible person, as defined in section 63-3627, Idaho Code, of such a
business shall, after receiving written notice from the state tax commission,
be subject to a civil penalty not in excess of one hundred dollars ($100), and
each day shall constitute a separate offense, which the state tax commission
may assess as a deficiency pursuant to section 63-3629, Idaho Code.