There is a newer version of the Idaho Code and Statutes
2005 Idaho Code - 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.
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