2020 Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 36 - SALES TAX
Section 63-3638A - SALES TAX ON LIQUOR TO BE PAID TO LIQUOR ACCOUNT.

Universal Citation: ID Code § 63-3638A (2020)

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 director of the state liquor division shall be credited directly to the liquor account, and shall not be or become a part of the sales tax account.

History:

[63-3638A, added 1982, ch. 255, sec. 12, p. 666; am. 1987, ch. 260, sec. 8, p. 551; am. 2006, ch. 18, sec. 7, p. 70; am. 2009, ch. 23, sec. 60, p. 70.]

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