TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3620A.  Revocation, suspension or expiration of permits held by persons not actively engaged in business. (1) A permit shall be held only by persons actively engaged in making sales subject to tax under this chapter. Any person not so engaged shall forthwith surrender his permit to the state tax commission for cancellation. The state tax commission may revoke the permit of a person not actively engaged in making sales subject to tax under this chapter.

(2)  Notice of revocation 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.

(3)  A permit held by a person who, for a period of twelve (12) consecutive months, reports no sales shall expire automatically upon the state tax commission providing notice of the expiration to the last known address of the person to whom the permit was issued.

(4)  The state tax commission may provide by rule for the temporary suspension of permits held by persons engaged in seasonal business or who may otherwise temporarily not be actively engaged in the business of making sales subject to tax under this chapter.

History:

[63-3620A, added 1988, ch. 86, sec. 2, p. 172; am. 1996, ch. 46, sec. 6, p. 125; am. 1996, ch. 210, sec. 2, p. 682.]