There is a newer version of the Idaho Code and Statutes
2005 Idaho Code - 63-3638A — SALES TAX ON LIQUOR TO BE PAID TO LIQUOR ACCOUNT
TITLE 63 REVENUE AND TAXATION CHAPTER 36 SALES TAX 63-3638A. SALES TAX ON LIQUOR TO BE PAID TO LIQUOR ACCOUNT. Notwithstanding the provisions of section 63-3638, Idaho Code, the sales tax collected on the retail sale of liquor and all other merchandise by or on behalf of the superintendent of the state liquor dispensary shall be credited directly to the liquor account, and shall not be or become a part of the sales tax account.
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