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.
- 63-3607 PERSON.
- 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, 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 FEDERAL FOOD STAMPS -- FEDERAL FOOD, CONSERVATION AND ENERGY ACT COUPONS.
- 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.
- 63-3622QQ EQUIPMENT USED IN ALTERNATIVE METHOD OF GENERATION OF ELECTRICITY.
- 63-3622RR RESEARCH AND DEVELOPMENT.
- 63-3622SS HUNTING OR SHOOTING SPORTS.
- 63-3622TT MEDIA PRODUCTION PROJECT TAX REBATE.
- 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.