2005 Idaho Code - 63-3623 — RETURNS AND PAYMENTS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3623.  RETURNS AND PAYMENTS. (a) The taxes imposed by this act are due
and payable to the state tax commission monthly on or before the twentieth day
of the succeeding month.
    (b)  All moneys collected or received by the state tax commission from the
taxes, penalties, interest and fees imposed by this act shall be deposited
with the state treasurer to be credited by him to the sales tax account
created by this act.
    (c)  On or before the twentieth day of the month a return shall be filed
with the state tax commission in such form as the state tax commission may
prescribe.
    (d)  For the purpose of the sales tax, a return shall be filed by every
seller. For the purposes of the use tax, a return shall be filed by every
retailer engaged in business in this state and by every person purchasing
tangible personal property, the storage, use, or other consumption of which is
subject to the use tax, who has not paid the use tax due to a retailer
required to collect the tax. Returns shall be signed by the person required to
file the return or by his duly authorized agent.
    (e)  For the purposes of the sales tax, the return shall show the total
sales at retail subject to tax under this act during the reporting period. For
the purposes of the use tax, in case of a return filed by a retailer, the
return shall show the total sales price of the property sold by him, the
storage, use, or consumption of which property became subject to the use tax
during the reporting period; in the case of a return filed by a purchaser, the
return shall show the total sales price of the property purchased by him, the
storage, use, or consumption of which became subject to the use tax during the
reporting period.
    (f)  The return shall show the amount of the taxes for the period covered
by the return and such other information as the state tax commission deems
necessary for the proper administration of this act.
    (g)  The person required to file the return shall mail or deliver the
return together with a remittance of any tax due to the state tax commission
for the reporting period.
    (h)  The state tax commission, if it deems it necessary in order to insure
payment to or facilitate the collection by the state of taxes, may require
returns for periods other than monthly periods.
    (i)  For the purposes of the sales tax, gross amounts from rentals or
leases of tangible personal property which may be subject to tax under this
act shall be reported and the tax paid in accordance with such rules as the
state tax commission may prescribe.
    (j)  The state tax commission for good cause may extend, for not to exceed
one (1) month, the time for making any return or paying any amount required to
be paid under this act.
    (k)  Any person to whom an extension is granted and who pays the tax
within the period for which the extension is granted shall pay, in addition to
the tax, interest at the rate provided in section 63-3045, Idaho Code, from
the date on which the tax would have been due without the extension until the
day of payment.
    (l)  Upon the transfer of ownership of a motor vehicle subject to sales or
use tax, a certificate of title will be issued to the new owner only upon
presentation of evidence of payment of sales or use tax on the transaction.
    (m)  The owner of a motor vehicle or trailer required to be registered by
the laws of this state shall, upon demand, furnish to the officer issuing such
registration, satisfactory evidence that any sales or use tax to which such
motor vehicle or trailer is subject has been paid to this state before any
such registration shall be issued.
    (n)  Retail sales of tangible personal property through a vending machine
which are taxable upon the purchase price paid by the owner or operator of the
vending machine pursuant to subsection (e) of section 63-3613, Idaho Code,
shall be reported upon the sales tax return of the owner or operator of the
vending machine in the manner by which the tax commission may by rule
prescribe.