Chapter

Sales Tax

Idaho Code § 63-3601— Title of act
Idaho Code § 63-3602— Definitions
Idaho Code § 63-3603— Farming
Idaho Code § 63-3604— In this state — In the state
Idaho Code § 63-3604B— Includes and including
Idaho Code § 63-3605— [Amended and Redesignated.]
Idaho Code § 63-3605A— [Amended and Redesignated.]
Idaho Code § 63-3605B— [Amended and Redesignated.]
Idaho Code § 63-3605C— Logging
Idaho Code § 63-3605E— Marketplace facilitator
Idaho Code § 63-3605H— Mining
Idaho Code § 63-3605J— Modular building
Idaho Code § 63-3605L— Motor vehicle
Idaho Code § 63-3606— New manufactured home
Idaho Code § 63-3606A— [Amended and Redesignated.]
Idaho Code § 63-3606B— [Amended and Redesignated.]
Idaho Code § 63-3606C— New park model recreational vehicle
Idaho Code § 63-3607— Person
Idaho Code § 63-3607A— Primary or primarily
Idaho Code § 63-3608— Purchase
Idaho Code § 63-3609— Retail sale — Sale at retail
Idaho Code § 63-3610— Retailer
Idaho Code § 63-3611— Retailer engaged in business in this state
Idaho Code § 63-3612— Sale
Idaho Code § 63-3612A— Occasional sale. [Repealed.]
Idaho Code § 63-3613— Sales price
Idaho Code § 63-3614— Seller
Idaho Code § 63-3615— Storage — Use
Idaho Code § 63-3615A— Substantial nexus
Idaho Code § 63-3616— Tangible personal property
Idaho Code § 63-3617— Tax collector. [Repealed.]
Idaho Code § 63-3618— Taxpayer
Idaho Code § 63-3619— Imposition and rate of the sales tax
Idaho Code § 63-3620— Permits — Issuance — Revocation — Penalties
Idaho Code § 63-3620A— Revocation, suspension or expiration of permits held by persons not actively engaged in business
Idaho Code § 63-3620B— Agreements to collect and remit sales tax
Idaho Code § 63-3620C— Promoter sponsored events
Idaho Code § 63-3620E— Collection of tax by marketplace facilitators
Idaho Code § 63-3620F— Distribution of tax collected by marketplace facilitators and out-of-state retailers
Idaho Code § 63-3621— Imposition and rate of the use tax — Exemptions
Idaho Code § 63-3621A— Use tax on transient equipment
Idaho Code § 63-3622— Exemptions — Exemption and resale certificates — Penalties
Idaho Code § 63-3622A— Prohibited taxes
Idaho Code § 63-3622A.1— Exemption for official documents. — (1) There is hereby exempted from the taxes imposed by this chapter the sale, purchase, or use of records, transcripts, deeds, licenses, reports, and other documents for which a fee, the amount of which is set by the Idaho Code, is imposed or charged
Idaho Code § 63-3622B— Out-of-state contracts
Idaho Code § 63-3622B.2— Research and development at the Idaho national laboratory. — There is exempted from the taxes imposed by this chapter:
Idaho Code § 63-3622C— Motor fuels subject to tax
Idaho Code § 63-3622C.3— Railroad rolling stock. — There is exempted from the taxes imposed by this chapter the sale, storage, use or other consumption of tangible personal property which is railroad rolling stock rebuilt or remanufactured in this state and which was used in interstate commerce for at least three (3) consecutive months prior to such rebuilding or remanufacturing
Idaho Code § 63-3622D— Production exemption
Idaho Code § 63-3622D.4— Parts for railroad rolling stock. — There is exempted from the taxes imposed by this chapter the sale, storage, use or other consumption of tangible personal property which is parts, material or equipment used to rebuild or remanufacture railroad rolling stock exempt from tax under section 63-3622CC, Idaho Code
Idaho Code § 63-3622E— Containers
Idaho Code § 63-3622E.5— Purchases for the federal special supplemental food program for women, infants and children (WIC). — Commencing October 1, 1987, purchases of food pursuant to section 17 of the federal child nutrition act of 1966 and the school lunch and child nutrition amendment of 1986 are exempt from the taxes imposed by chapter 36, title 63, Idaho Code, and are exempt from the taxes that may be imposed on such purchases under the provisions of sections 50-1043 through 50-1049, Idaho Code
Idaho Code § 63-3622F— Utilities
Idaho Code § 63-3622F.6— Purchases made with SNAP benefit cards. — Purchases of food made with benefits provided under the federal supplemental nutrition assistance program (SNAP) are exempt from the taxes imposed by chapter 36, title 63, Idaho Code, and are exempt from the taxes that may be imposed on such purchases under the provisions of sections 50-1043 through 50-1049, Idaho Code
Idaho Code § 63-3622G— Heating materials
Idaho Code § 63-3622G.7— Aircraft. — There is exempted from the taxes imposed by this chapter:
Idaho Code § 63-3622H— Home yard sales. [Repealed.]
Idaho Code § 63-3622H.8— Production exemption shall not apply to sales regarding recreation-related vehicles. — (1) Notwithstanding any other provision of law to the contrary, the production exemption provided in section 63-3622D, Idaho Code, shall not apply to sales of or repairs to snowmobiles, off-highway motorbikes, recreational vehicles, or motorcycles and all sales of snowmobiles, off-highway motorbikes, recreational vehicles or motorcycles are subject to the sales and use taxes imposed by this chapter. All repairs to snowmobiles, off-highway motorbikes, recreational vehicles or motorcycles are subject to the sales and use taxes imposed by this chapter
Idaho Code § 63-3622I— Literature
Idaho Code § 63-3622I.9— Money-operated dispensing equipment. — There is hereby exempted from the taxes imposed by this chapter the sale or purchase of money-operated dispensing equipment which is solely consumed in dispensing a tangible product, amusement or service on which a retail sales tax is imposed or collected by the state of Idaho. As used in this section, “money-operated dispensing equipment” shall be interpreted narrowly to include only that equipment which consummates a sale by the placement of lawful money in the dispensing equipment and shall not include sales facilitating equipment such as, but not limited to, transportation, warehousing, storage, and display equipment which is consumed in the disposition of an item or product subject to the tax imposed by this chapter
Idaho Code § 63-3622J— School, church and senior citizen meals
Idaho Code § 63-3622J.10— Logging exemption. — There are exempted from the taxes imposed by this chapter:
Idaho Code § 63-3622K— Occasional sales
Idaho Code § 63-3622K.11— Incidental sales by religious corporations or societies. — (1) Whenever any religious corporation or society as enumerated in section 63-602B, Idaho Code, purchases tangible personal property upon which it has paid the tax imposed by this chapter, or acquires tangible personal property via gift, the sale of such property as well as any other sale defined in sections 63-3612, 67-4711 and 67-4917A, Idaho Code, by the religious corporation or society shall be exempt from the taxes imposed in this chapter, or by any political subdivision of the state. The exemption provided in this section shall be valid as long as the proceeds from the sale are used exclusively in the programs of the corporations or societies as enumerated in section 63-602B, Idaho Code. If at any time, tangible personal property or other items defined in sections 63-3612, 67-4711 and 67-4917A, Idaho Code, are offered for sale to or used by the general public in the open market in regular competition with commercial enterprise, the sale shall be subject to the taxes imposed by this chapter or by any political subdivision of the state
Idaho Code § 63-3622L— De minimis sales
Idaho Code § 63-3622L.12— Media measurement services exemption. — There is hereby exempted from the taxes imposed by this chapter the sale or purchase of any television measurement service, radio measurement service, newspaper measurement service or other media measurement service
Idaho Code § 63-3622M— Liquor sales
Idaho Code § 63-3622M.13— Livestock sold at livestock markets. — (1) There are exempted from the taxes imposed by this chapter, the sale, purchase or use of livestock when sold at a livestock market
Idaho Code § 63-3622N— Prescriptions
Idaho Code § 63-3622N.14— Clean rooms. — (1) There is exempted from the taxes imposed by this chapter the sale at retail, storage, use or other consumption in this state of tangible personal property which is exclusively used in or to maintain the environment of, or is or becomes a component part of, a clean room, without regard to whether the property is actually contained within the clean room or whether such tangible personal property ultimately becomes affixed to or incorporated into real property
Idaho Code § 63-3622O— Exempt private and public organizations
Idaho Code § 63-3622O.15— Labor for new vehicle accessories. — (1) There is hereby exempted from the taxes imposed by this chapter a motor vehicle dealer’s labor or service charge to add accessories to new factory-delivered vehicles, when sold in conjunction with the new vehicle
Idaho Code § 63-3622P— Purchases shipped out-of-state by a common carrier
Idaho Code § 63-3622P.16— Idaho commemorative silver medallions. — There is hereby exempted from the taxes imposed by this chapter the sale or purchase of Idaho commemorative silver medallions through the office of the treasurer of the state of Idaho or through agents designated by the state treasurer pursuant to the issuance of Idaho commemorative silver medallions authorized in section 67-1223, Idaho Code
Idaho Code § 63-3622Q— Out-of-state shipments
Idaho Code § 63-3622Q.17— Equipment used in alternative method of generation of electricity. [Null and void.]
Idaho Code § 63-3622R— Motor vehicles, used manufactured homes, vessels, all-terrain vehicles, trailers, utility type vehicles, specialty off-highway vehicles, off-road motorcycles, snowmobiles and glider kits
Idaho Code § 63-3622R.18— Research and development. — (1) There is exempted from the taxes imposed by this chapter, the lease, rental, purchase, sale at retail, storage, use or other consumption in this state of tangible personal property which is primarily used in research and development activities
Idaho Code § 63-3622S— Radio and television broadcasting equipment
Idaho Code § 63-3622S.19— Hunting or shooting sports. — There is exempted from the taxes imposed by this chapter any fees that may be charged for the use of the facility at shooting ranges or shooting competitions by nonprofit organizations or membership dues charged by nonprofit hunting or shooting sports organizations
Idaho Code § 63-3622T— Equipment to produce certain newspapers
Idaho Code § 63-3622T.20— Custom meat processing. — There is hereby exempted from the taxes imposed by this chapter any custom meat processing or packing service, when the consumer furnishes, directly or indirectly, the animal to any seller of meat processing or meat packing services, and any tangible personal property received, however processed, will not be resold
Idaho Code § 63-3622U— Funeral services
Idaho Code § 63-3622U.21— Personal property tax on rentals. — The taxes imposed by this chapter do not apply to charges for personal property tax added to the rent paid for leases of tangible personal property. This exemption applies if:
Idaho Code § 63-3622V— Bullion
Idaho Code § 63-3622V.22— Idaho information technology equipment. — (1) On and after July 1, 2020, there is exempted from the taxes imposed by this chapter the purchase or use of eligible server equipment and new data center facilities, as defined in this section. The exemption provided in this section shall be available only to qualifying business entities and contractors installing eligible server equipment or building new data center facilities for qualifying business entities. The exemption provided in this section shall not be available for property that has been the subject of business incentives granted to a taxpayer or its affiliates, pursuant to the Idaho reimbursement incentive act, sections 67-4737 through 67-4744, Idaho Code
Idaho Code § 63-3622W— Irrigation equipment and supplies
Idaho Code § 63-3622X— Pollution control equipment
Idaho Code § 63-3622Y— Taxation of aerial passenger tramways and snowgrooming and snowmaking equipment
Idaho Code § 63-3622Z— Sales by Indian tribes
Idaho Code § 63-3623— Returns and payments
Idaho Code § 63-3623A— Taxes as state money
Idaho Code § 63-3623B— Amusement devices
Idaho Code § 63-3624— Administration
Idaho Code § 63-3625— Security for tax
Idaho Code § 63-3626— Refunds, limitations, interest
Idaho Code § 63-3627— Responsibility for taxes
Idaho Code § 63-3628— Successors’ liability
Idaho Code § 63-3629— Deficiency determinations
Idaho Code § 63-3630— Jeopardy determinations
Idaho Code § 63-3631— Redetermination
Idaho Code § 63-3632— Interest on deficiencies
Idaho Code § 63-3633— Period of limitation upon assessment and collection
Idaho Code § 63-3634— Additions and penalties
Idaho Code § 63-3634A— Authority to enter agreements
Idaho Code § 63-3635— Collection and enforcement
Idaho Code § 63-3636— Criminal penalties. [Repealed.]
Idaho Code § 63-3637— Sales tax distribution — Definitions
Idaho Code § 63-3638— Sales tax — Distribution
Idaho Code § 63-3638A— Sales tax on liquor to be paid to liquor account
Idaho Code § 63-3639— [Reserved.]
Idaho Code § 63-3640— Contracts entered into before effective date of increased tax
Idaho Code § 63-3640A— Contracts entered into before effective date of increased tax. [Repealed.]
Idaho Code § 63-3641— Rebate of sales taxes collected