TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3620.  Permits — Issuance — Revocation — Penalties. (a) Every retailer engaged in business in this state, before conducting business within this state, shall file with the state tax commission an application for a seller’s permit. Every application for a permit shall be made upon a form prescribed by the state tax commission and shall set forth the name under which the applicant transacts or intends to transact business, the location of his place or places of business, and such other information as the state tax commission may require. The applications, or any information contained thereon, may be made available by the tax commission to authorized representatives of state or federal agencies. The application shall be signed by the owner if he is a natural person or by an individual authorized by the seller to sign the application. Except as provided in subsection (f) of this section, permits shall be issued without charge.

(b)  The state tax commission, for the efficient administration of this chapter, may issue:

(1)  Temporary seller’s permits. No retailer shall be issued more than three (3) temporary permits in one (1) calendar year. A temporary permit shall be valid only for the period of time shown on the face thereof.

(2)  Wholesaler’s permits to persons who are not retailers but who purchase tangible personal property for resale. A wholesaler’s permit shall be valid for no more than twelve (12) consecutive months and may be renewed by the commission.

(c)  The person signing the application shall certify that the applicant will actively engage in or conduct a business making sales subject to tax under this chapter.

(d)  After compliance by the applicant with the requirements set out above and in section 63-3625, Idaho Code, the state tax commission shall grant and issue to each applicant a permit. A permit shall not be assignable, and shall be valid only for the person in whose name it is issued. The permit or a copy thereof shall at all times be conspicuously displayed at each place where the person to whom it is issued conducts business.

(e)  A seller whose permit has been previously suspended or revoked shall pay the state tax commission a fee of ten dollars ($10.00) for the renewal or issuance of a permit in the event of a first revocation and twenty-five dollars ($25.00) for renewal after each successive revocation unless the suspension or revocation is for inactivity pursuant to section 63-3620A, Idaho Code.

(f)  Whenever any person fails to comply with any provision of this chapter relating to the sales tax or any rules of the state tax commission relating to the sales tax prescribed and adopted under this chapter, the state tax commission may revoke or suspend any one (1) or more of the permits held by the person or may deny a new permit to such person. Notice of revocation or denial shall be given in the manner provided for deficiencies in taxes in section 63-3629, Idaho Code, which shall be subject to review as provided in section 63-3631, Idaho Code. The state tax commission shall not issue a new permit after the revocation of a permit unless the commission is satisfied that the former holder of the permit will comply with the provisions of this chapter relating to the sales tax and the rules of the state tax commission.

(g)  A person who engages in business as a seller in this state without a permit or permits, or after a permit has been suspended, and any person who is a responsible person, as defined in section 63-3627, Idaho Code, of such a business shall, after receiving written notice from the state tax commission, be subject to a civil penalty not in excess of one hundred dollars ($100), and each day shall constitute a separate offense, which the state tax commission may assess as a deficiency pursuant to section 63-3629, Idaho Code.

History:

[63-3620, added 1965, ch. 195, sec. 20, p. 408; am. 1969, ch. 261, sec. 3, p. 800; am. 1988, Ch. 86, sec. 1, p. 170; am. 1990, ch. 439, sec. 1, p. 1208; am. 1991, ch. 1, sec. 1, p. 3, sec. 4, p. 8; am. 1991, ch. 176, sec. 2, p. 429; am. 1992, ch. 16, sec. 2, p. 40; am. 1994, ch. 111, sec. 2, p. 246; am. 1996, ch. 46, sec. 5, p. 123; am. 1996, ch. 210, sec. 1, p. 679; am. 1997, ch. 62, sec. 2, p. 122; am. 1998, ch. 48, sec. 3, p. 197; am. 2003, ch. 9, sec. 1, p. 19; am. 2006, ch. 61, sec. 1, p. 191.]