Idaho Statutes

Idaho Statutes are updated to the web July 1 following the legislative session.


23-1314.  Records and inspection of wineries, importers, bonded wine warehouses, and distributors. (1) Every winery, distributor, bonded wine warehouse, and importer shall have, and notify the director of, a place of business within the state of Idaho.
(2)  Each winery, distributor and importer shall keep at its place of business a record of its imports into, and sales of wine within, the state of Idaho. The import record shall include the date and quantity of import and the identity of the import seller and the import carrier or transporter. The sale record shall consist of a copy of the monthly report to the state tax commission required pursuant to section 23-1322, Idaho Code. Each winery, distributor and importer shall keep the record of each sale or import for a period of four (4) years thereafter and shall, on or before the fifteenth day of each month, file the report with the director. The director may require such additional information to be included in such returns as shall assist him in determining whether or not such licensee is complying with this act and whether or not all taxes and fees provided for by this act are being fully paid.
(3)  Each bonded wine warehouse shall keep at its place of business a record of its storage and handling of wine. The record shall include the date and quantity of wine stored and handled for each vintner and winery, and the identity of the carrier or transporter handling and storing the wine.
(4)  The director shall have the right at any time to make an examination of each winery’s, distributor’s, bonded wine warehouse’s, and importer’s books, records and premises, and such other matters as may assist him in verifying the accuracy of such reports.

[23-1314, added 1971, ch. 156, sec. 14, p. 760; am. 1974, ch. 27, sec. 67, p. 811; am. 1984, ch. 105, sec. 2, p. 245; am. 1984, ch. 221, sec. 6, p. 533; am. 1999, ch. 129, sec. 2, p. 374; am. 2000, ch. 333, sec. 2, p. 1124; am. 2011, ch. 130, sec. 4, p. 365; am. 2020, ch. 10, sec. 5, p. 15.]

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