The term “seller” means every person making sales at retail or retail sales to a buyer or consumer, whether as agent, broker or principal.
Idaho Code § 63-3614
Seller
Known as the The Idaho Sales Tax Act
The act spans §§ 63–63 (114 sections).
1965, ch. 195, § 14, p. 408; am. 1991, ch. 176, § 1, p. 428; am. 1992, ch. 16, § 1, p. 39.
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.