Notwithstanding the provisions of section 63-3638, Idaho Code, the sales tax collected on the retail sale of liquor and all other merchandise by or on behalf of the director of the state liquor division shall be credited directly to the liquor account, and shall not be or become a part of the sales tax account.
Idaho Code § 63-3638A
Sales tax on liquor to be paid to liquor account
Known as the The Idaho Sales Tax Act
The act spans §§ 63–63 (114 sections).
I.C., § 63-3638A, as added by 1982, ch. 255, § 12, p. 653; am. 1987, ch. 260, § 8, p. 545; am. 2006, ch. 18, § 7, p. 68; am. 2009, ch. 23, § 60, p. 53.
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.