TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3622M.  Liquor sales. There are exempted from the taxes imposed by this chapter sales of liquor by the state liquor division to a person licensed under the provisions of chapter 9, title 23, Idaho Code, for resale as liquor by-the-drink.

History:

[63-3622M, added 1984, ch. 239, sec. 14, p. 580; am. 2009, ch. 23, sec. 59, p. 70.]