Idaho Statutes

TITLE 63 REVENUE AND TAXATION

CHAPTER 36 SALES TAX

63-3601    TITLE OF ACT.
63-3602    DEFINITIONS.
63-3603    FARMING.
63-3604    IN THIS STATE — IN THE STATE.
63-3605    INCLUDES AND INCLUDING.
63-3605A    LOGGING.
63-3605B    MINING.
63-3606    NEW MANUFACTURED HOME.
63-3606A    MODULAR BUILDING.
63-3606B    MOTOR VEHICLE.
63-3606C    NEW PARK MODEL RECREATIONAL VEHICLE.
63-3607    PERSON.
63-3607A    PRIMARY OR PRIMARILY.
63-3608    PURCHASE.
63-3609    RETAIL SALE — SALE AT RETAIL.
63-3610    RETAILER.
63-3611    RETAILER ENGAGED IN BUSINESS IN THIS STATE.
63-3612    SALE.
63-3613    SALES PRICE.
63-3614    SELLER.
63-3615    STORAGE — USE.
63-3615A    SUBSTANTIAL NEXUS.
63-3616    TANGIBLE PERSONAL PROPERTY.
63-3618    TAXPAYER.
63-3619    IMPOSITION AND RATE OF THE SALES TAX.
63-3620    PERMITS — ISSUANCE — REVOCATION — PENALTIES.
63-3620A    REVOCATION, SUSPENSION OR EXPIRATION OF PERMITS HELD BY PERSONS NOT ACTIVELY ENGAGED IN BUSINESS.
63-3620B    AGREEMENTS TO COLLECT AND REMIT SALES TAX.
63-3620C    PROMOTER SPONSORED EVENTS.
63-3621    IMPOSITION AND RATE OF THE USE TAX — EXEMPTIONS.
63-3621A    USE TAX ON TRANSIENT EQUIPMENT.
63-3622    EXEMPTIONS — EXEMPTION AND RESALE CERTIFICATES — PENALTIES.
63-3622A    PROHIBITED TAXES.
63-3622B    OUT-OF-STATE CONTRACTS.
63-3622C    MOTOR FUELS SUBJECT TO TAX.
63-3622D    PRODUCTION EXEMPTION.
63-3622E    CONTAINERS.
63-3622F    UTILITIES.
63-3622G    HEATING MATERIALS.
63-3622I    LITERATURE.
63-3622J    SCHOOL, CHURCH AND SENIOR CITIZEN MEALS.
63-3622K    OCCASIONAL SALES.
63-3622L    DE MINIMIS SALES.
63-3622M    LIQUOR SALES.
63-3622N    PRESCRIPTIONS.
63-3622O    EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS.
63-3622P    PURCHASES SHIPPED OUT-OF-STATE BY A COMMON CARRIER.
63-3622Q    OUT-OF-STATE SHIPMENTS.
63-3622R    MOTOR VEHICLES, USED MANUFACTURED HOMES, VESSELS, ALL-TERRAIN VEHICLES, TRAILERS, UTILITY TYPE VEHICLES, SPECIALTY OFF-HIGHWAY VEHICLES, OFF-ROAD MOTORCYCLES, SNOWMOBILES AND GLIDER KITS.
63-3622S    RADIO AND TELEVISION BROADCASTING EQUIPMENT.
63-3622T    EQUIPMENT TO PRODUCE CERTAIN NEWSPAPERS.
63-3622U    FUNERAL SERVICES.
63-3622V    BULLION.
63-3622W    IRRIGATION EQUIPMENT AND SUPPLIES.
63-3622X    POLLUTION CONTROL EQUIPMENT.
63-3622Y    TAXATION OF AERIAL PASSENGER TRAMWAYS AND SNOWGROOMING AND SNOWMAKING EQUIPMENT.
63-3622Z    SALES BY INDIAN TRIBES.
63-3622AA    EXEMPTION FOR OFFICIAL DOCUMENTS.
63-3622BB    RESEARCH AND DEVELOPMENT AT THE INEEL.
63-3622CC    RAILROAD ROLLING STOCK.
63-3622DD    PARTS FOR RAILROAD ROLLING STOCK.
63-3622EE    PURCHASES FOR THE FEDERAL SPECIAL SUPPLEMENTAL FOOD PROGRAM FOR WOMEN, INFANTS AND CHILDREN (WIC).
63-3622FF    PURCHASES MADE WITH SNAP BENEFIT CARDS.
63-3622GG    AIRCRAFT.
63-3622HH    PRODUCTION EXEMPTION SHALL NOT APPLY TO SALES REGARDING RECREATION-RELATED VEHICLES.
63-3622II    MONEY-OPERATED DISPENSING EQUIPMENT.
63-3622JJ    LOGGING EXEMPTION.
63-3622KK    INCIDENTAL SALES BY RELIGIOUS CORPORATIONS OR SOCIETIES.
63-3622LL    MEDIA MEASUREMENT SERVICES EXEMPTION.
63-3622MM    LIVESTOCK SOLD AT LIVESTOCK MARKETS.
63-3622NN    CLEAN ROOMS.
63-3622PP    IDAHO COMMEMORATIVE SILVER MEDALLIONS.
63-3622RR    RESEARCH AND DEVELOPMENT.
63-3622SS    HUNTING OR SHOOTING SPORTS.
63-3622UU    PERSONAL PROPERTY TAX ON RENTALS.
63-3623    RETURNS AND PAYMENTS.
63-3623A    TAXES AS STATE MONEY.
63-3623B    AMUSEMENT DEVICES.
63-3624    ADMINISTRATION.
63-3625    SECURITY FOR TAX.
63-3626    REFUNDS, LIMITATIONS, INTEREST.
63-3627    RESPONSIBILITY FOR TAXES.
63-3628    SUCCESSORS’ LIABILITY.
63-3629    DEFICIENCY DETERMINATIONS.
63-3630    JEOPARDY DETERMINATIONS.
63-3631    REDETERMINATION.
63-3632    INTEREST ON DEFICIENCIES.
63-3633    PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION.
63-3634    ADDITIONS AND PENALTIES.
63-3634A    AUTHORITY TO ENTER AGREEMENTS.
63-3635    COLLECTION AND ENFORCEMENT.
63-3638    SALES TAX — DISTRIBUTION.
63-3638A    SALES TAX ON LIQUOR TO BE PAID TO LIQUOR ACCOUNT.
63-3640    CONTRACTS ENTERED INTO BEFORE EFFECTIVE DATE OF INCREASED TAX.
63-3641    REBATE OF SALES TAXES COLLECTED.

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