Idaho Statutes


TITLE 63 REVENUE AND TAXATION



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.
63-3607A   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.
63-3621   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 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.
63-3622PP   IDAHO COMMEMORATIVE SILVER MEDALLIONS.
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.


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