63-3601 | TITLE OF ACT. | |
63-3602 | DEFINITIONS. | |
63-3603 | FARMING. | |
63-3604 | IN THIS STATE — IN THE STATE. | |
63-3604B | INCLUDES AND INCLUDING. | |
63-3605C | LOGGING. | |
63-3605E | MARKETPLACE FACILITATOR. | |
63-3605H | MINING. | |
63-3605J | MODULAR BUILDING. | |
63-3605L | MOTOR VEHICLE. | |
63-3606 | NEW MANUFACTURED HOME. | |
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. | |
63-3620E | COLLECTION OF TAX BY MARKETPLACE FACILITATORS. | |
63-3620F | DISTRIBUTION OF TAX COLLECTED BY MARKETPLACE FACILITATORS AND OUT-OF-STATE RETAILERS. | |
63-3621 | IMPOSITION AND RATE OF THE USE TAX — EXEMPTIONS. | |
63-3621A | USE TAX ON TRANSIENT EQUIPMENT. | |
63-3622 | EXEMPTIONS — EXEMPTION CERTIFICATES 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 IDAHO NATIONAL LABORATORY. | |
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. | |
63-3622OO | LABOR FOR NEW VEHICLE ACCESSORIES. | |
63-3622PP | IDAHO COMMEMORATIVE SILVER MEDALLIONS. | |
63-3622RR | RESEARCH AND DEVELOPMENT. | |
63-3622SS | HUNTING OR SHOOTING SPORTS. | |
63-3622TT | CUSTOM MEAT PROCESSING. | |
63-3622UU | PERSONAL PROPERTY TAX ON RENTALS. | |
63-3622VV | IDAHO INFORMATION TECHNOLOGY EQUIPMENT. | |
63-3622WW | IDAHO SEMICONDUCTORS FOR AMERICA ACT. | |
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. | |
63-3637 | SALES TAX DISTRIBUTION — DEFINITIONS. | |
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. | |
63-3642 | SALES AND USE TAX WITHHOLDING — CITY AND COUNTY GOVERNMENTS. |