reglab/housing_qa huggingface dataset:
ID Code § 63-3612 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3612 - SALE.

63-3612. SALE. (1) The term "sale" means any transfer of title, exchange or barter, conditional or otherwise, of tangible personal property for a consideration and shall include any similar transfer of possession found by the state tax commission to be in lieu of, or equivalent to, a transfer of title, exchange or barter. (2) "Sale" shall also include the following transactions when a consideration is transferred, exchanged or bartered: (a) Producing, fabricating, processing, printing, or imprinting of tangible personal property for consumers who furnish, either directly or indirectly, the tangible personal property used in the producing, fabricating, processing, printing, or imprinting. (b) Furnishing, preparing, or serving food, meals, or drinks and nondepreciable goods and services directly consumed by customers included in the charge thereof. (c) A transfer of possession of property where the seller retains the title as security for the payment of the sales price. (d) A transfer of the title or possession of tangible personal property which has been produced, fabricated, or printed to the special order of the customer, or of any publication. (e) Admission to a place or for an event in Idaho, provided that an organization conducting an exempt function as defined in section 527 or exempted by section 501(c)(3) of the Internal Revenue Code, as incorporated in section 63-3004, Idaho Code, and collecting any charges for attendance at the aforementioned event, shall not have those admission charges be defined as a sale if the event: (i) Is not predominately recreational or commercial; and (ii) Any included entertainment value is minimal when compared to the charge for attendance; and (iii) Such entity has paid sales and use tax on taxable property or services used during the event. (f) The use of or the privilege of using tangible personal property or facilities for recreation. (g) Providing hotel, motel, campground, or trailer court accommodations, nondepreciable goods directly consumed by customers and included services, except where residence is maintained continuously under the terms of a lease or similar agreement for a period in excess of thirty (30) days. (h) The lease or rental of tangible personal property. (i) The intrastate transportation for hire by air of freight or passengers, except (1) as part of a regularly scheduled flight by a certified air carrier, under authority of the United States, or (2) when providing air ambulance services. (3) As used in subsections (2)(b) and (2)(g) of this section, goods "directly consumed by customers" shall not be interpreted to mean any linens, bedding, cloth napkins or similar nondisposable property.  History: [63-3612, added 1965, ch. 195, sec. 12, p. 408; am. 1988, ch. 346, sec. 1, p. 1025; am. 1988, ch. 352, sec. 1, p. 1053; am. 1993, ch. 26, sec. 1, p. 87; am. 1997, ch. 62, sec. 1, p. 121; am. 1999, ch. 204, sec. 2, p. 551.]
ID Code § 63-3614 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3614 - SELLER.

63-3614. SELLER. The term "seller" means every person making sales at retail or retail sales to a buyer or consumer, whether as agent, broker or principal.  History: [63-3614, added 1965, ch. 195, sec. 14, p. 408; am. 1991, ch. 176, sec. 1, p. 429; am. 1992, ch. 16, sec. 1, p. 40.]
ID Code § 63-3615 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3615 - STORAGE — USE.

63-3615. STORAGE — USE. (a) The term "storage" includes any keeping or retention in this state for any purpose except sale in the regular course of business or subsequent use solely outside this state of tangible personal property purchased from a retailer. (b) The term "use" includes the exercise of any right or power over tangible personal property incident to the ownership or the leasing of that property or the exercise of any right or power over tangible personal property by any person in the performance of a contract, or to fulfill contract or subcontract obligations, whether the title of such property be in the subcontractor, contractor, contractee, subcontractee, or any other person, or whether the titleholder of such property would be subject to the sales or use tax, unless such property would be exempt to the titleholder under section 63-3622D, Idaho Code, except that the term "use" does not include the sale of that property in the regular course of business. (c) "Storage" and "use" do not include the keeping, retaining, or exercising of any right or power over tangible personal property for the purpose of subsequently transporting it outside the state for use thereafter solely outside the state, or for the purpose of being processed, fabricated, or manufactured into, attached to, or incorporated into other tangible personal property to be transported outside the state, and thereafter used solely outside the state.  History: [63-3615, added 1965, ch. 195, sec. 15, p. 408; am. 1967, ch. 290, sec. 5, p. 805; am. 1969, ch. 261, sec. 2, p. 800; am. 1971, ch. 55, sec. 1, p. 127; am. 1984, ch. 239, sec. 27, p. 584; am. 1985, ch. 256, sec. 2, p. 710; am. 1991, ch. 2, sec. 4, p. 14; am. 1991, ch. 321, sec. 2, p. 834; am. 1994, ch. 376, sec. 1, p. 1209; am. 1995, ch. 54, sec. 3, p. 124.]
ID Code § 63-3615A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3615A - SUBSTANTIAL NEXUS.

63-3615A. SUBSTANTIAL NEXUS. (1) Subject to the limitation in subsection (2) of section 63-3611, Idaho Code, a retailer has substantial nexus with this state if both of the following apply: (a) The retailer and an in-state business maintaining one (1) or more locations within this state are related parties; and (b) The retailer and the in-state business use an identical or substantially similar name, trade name, trademark or goodwill to develop, promote or maintain sales, or the in-state business provides services to, or that inure to the benefit of, the out-of-state business related to developing, promoting or maintaining the in-state market. (2) Two (2) entities are related parties under this section if they meet any one (1) of the following tests: (a) Both entities are component members of the same controlled group of corporations under section 1563 of the Internal Revenue Code; (b) One (1) entity is a related taxpayer to the other entity under the provisions of section 267 of the Internal Revenue Code; (c) One (1) entity is a corporation and the other entity and any party, for which section 318 of the Internal Revenue Code requires an attribution of ownership of stock from that party to the entity, own directly, indirectly, beneficially, or constructively at least fifty percent (50%) of the value of the outstanding stock of the corporation; or (d) One (1) or both entities is a limited liability company, partnership, estate or trust, none of which is treated as a corporation for federal income tax purposes, and such limited liability company, partnership, estate or trust and its members, partners or beneficiaries own in the aggregate directly, indirectly, beneficially, or constructively at least fifty percent (50%) of the profits, capital, stock or value of the other entity or both entities. (3) The provisions of this section shall not apply to a retailer that had sales in this state in the previous year in an amount of less than one hundred thousand dollars ($100,000). (4) The definition of "Internal Revenue Code" in section 63-3004, Idaho Code, shall apply to this section.  History: [63-3615A, added 2008, ch. 49, sec. 2, p. 121.]
ID Code § 63-3618 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3618 - TAXPAYER.

63-3618. TAXPAYER. The term "taxpayer" means any person subject to or liable for any taxes imposed by this act.  History: [63-3618, added 1965, ch. 195, sec. 18, p. 408.]
ID Code § 63-3619 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3619 - IMPOSITION AND RATE OF THE SALES TAX.

63-3619. IMPOSITION AND RATE OF THE SALES TAX. An excise tax is hereby imposed upon each sale at retail at the rate of six percent (6%) of the sales price of all retail sales subject to taxation under this chapter and such amount shall be computed monthly on all sales at retail within the preceding month. (a) The tax shall apply to, be computed on, and collected for all credit, installment, conditional or similar sales at the time of the sale or, in the case of rentals, at the time the rental is charged. (b) The tax hereby imposed shall be collected by the retailer from the consumer. (c) The state tax commission shall provide schedules for collection of the tax on sales which involve a fraction of a dollar. The retailer shall calculate the tax upon the entire amount of the purchases of the consumer made at a particular time and not separately upon each item purchased. The retailer may retain any amount collected under the bracket system prescribed which is in excess of the amount of tax for which he is liable to the state during the period as compensation for the work of collecting the tax. (d) It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or that if added it or any part thereof will be refunded. Any person violating any provision of this section is guilty of a misdemeanor. (e) The tax commission may by rule provide that the amount collected by the retailer from the customer in reimbursement of the tax be displayed separately from the list price, the price advertised on the premises, the marked price, or other price on the sales slip or other proof of sale. (f) The taxes imposed by this chapter shall apply to the sales to contractors purchasing for use in the performance of contracts with the United States.  History: [63-3619, added 2003, ch. 318, sec. 7, p. 876; am. 2006, 1st Ex. Sess., ch. 1, sec. 18, p. 61.]
ID Code § 63-3620A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3620A - REVOCATION, SUSPENSION OR EXPIRATION OF PERMITS HELD BY PERSONS NOT ACTIVELY ENGAGED IN BUSINESS.

63-3620A. REVOCATION, SUSPENSION OR EXPIRATION OF PERMITS HELD BY PERSONS NOT ACTIVELY ENGAGED IN BUSINESS. (1) A permit shall be held only by persons actively engaged in making sales subject to tax under this chapter. Any person not so engaged shall forthwith surrender his permit to the state tax commission for cancellation. The state tax commission may revoke the permit of a person not actively engaged in making sales subject to tax under this chapter. (2) Notice of revocation shall be given in the manner provided for deficiencies in taxes in section 63-3629, Idaho Code, which shall be subject to review as provided in section 63-3631, Idaho Code. (3) A permit held by a person who, for a period of twelve (12) consecutive months, reports no sales shall expire automatically upon the state tax commission providing notice of the expiration to the last known address of the person to whom the permit was issued. (4) The state tax commission may provide by rule for the temporary suspension of permits held by persons engaged in seasonal business or who may otherwise temporarily not be actively engaged in the business of making sales subject to tax under this chapter.  History: [63-3620A, added 1988, ch. 86, sec. 2, p. 172; am. 1996, ch. 46, sec. 6, p. 125; am. 1996, ch. 210, sec. 2, p. 682.]
ID Code § 63-3620B (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3620B - AGREEMENTS TO COLLECT AND REMIT SALES TAX.

63-3620B. AGREEMENTS TO COLLECT AND REMIT SALES TAX. (1) The state tax commission may enter into agreements with persons who may not be otherwise liable to collect and remit sales or use taxes for the collection of sales and use taxes due on their sales of tangible personal property or taxable services to customers in this state. These agreements shall be made on terms and conditions determined by the commission to be in the best interests of the state. (2) The state tax commission is authorized to participate in the northwest regional sales tax pilot project with states, especially the states of Washington and Utah, and selected businesses, to simplify the sales and use tax administration and to enter into joint agreements for that purpose. (a) Agreements to participate in the pilot project shall establish provisions for the administration, imposition and collection of sales and use taxes resulting in revenues paid that are substantially the same as would be paid under this chapter. (b) Business parties to the agreements are excused from complying with the provisions of this chapter to the extent a different procedure is required by the agreements. (c) Agreements authorized in subsection (2) of this section shall terminate on June 30, 2001.  History: [63-3620B, added 1998, ch. 49, sec. 2, p. 200; am. 1999, ch. 252, sec. 2, p. 653.]
ID Code § 63-3620E (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3620E - COLLECTION OF TAX BY MARKETPLACE FACILITATORS.

63-3620E. COLLECTION OF TAX BY MARKETPLACE FACILITATORS. (1) A marketplace facilitator shall register with the state tax commission and collect, report, and pay state sales and use taxes on any retail sale facilitated by the marketplace facilitator. A marketplace facilitator shall not collect, report, or pay any local sales tax or any other tax or assessment that is not imposed by this chapter. (2) A marketplace facilitator that has physical presence in this state but has not previously facilitated a retail sale in the state of Idaho shall have forty-five (45) days to comply with this section upon completion of the marketplace facilitator’s first facilitated retail sale in Idaho. (3) A marketplace facilitator that does not have physical presence in this state must comply with this section once the combined total of its own sales and any sales it facilitates for retailers or authorized agents of the retailer exceeds one hundred thousand dollars ($100,000). (4) A marketplace facilitator is not liable under this section for failure to file, collect, and remit sales and use taxes if the marketplace facilitator demonstrates that the error was due to incorrect or insufficient information given to the marketplace facilitator by the retailer or authorized agent of the retailer. This subsection shall not apply if the marketplace facilitator and the retailer or authorized agent of the retailer are related parties. (5) No class action on behalf of customers may be brought against a marketplace facilitator in any court of this state that arises from or is in any way related to an overpayment of sales or use tax collected on sales facilitated by the marketplace facilitator, regardless of whether that claim is characterized as a tax refund claim. Nothing in this subsection affects a customer’s right to seek a refund as provided under section 63-3626, Idaho Code. (6) The state tax commission may waive penalties and interest if a marketplace facilitator seeks liability relief and the state tax commission finds that a reasonable cause exists.  History: [63-3620E, added 2019, ch. 320, sec. 3, p. 950.]
ID Code § 63-3620F (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3620F - DISTRIBUTION OF TAX COLLECTED BY MARKETPLACE FACILITATORS AND OUT-OF-STATE RETAILERS.

63-3620F. DISTRIBUTION OF TAX COLLECTED BY MARKETPLACE FACILITATORS AND OUT-OF-STATE RETAILERS. (1) State sales and use taxes collected by retailers without a physical presence in Idaho, as described in section 63-3611(3)(h), Idaho Code, and state sales and use taxes collected on transactions facilitated for third-party sellers by marketplace facilitators, as described in section 63-3605E, Idaho Code, shall be distributed as provided in this section.  (2) From June 1, 2019, through June 30, 2024, all state sales and use taxes described in subsection (1) of this section shall be distributed by the state tax commission as follows: (a) An amount of money shall be distributed to the state refund account sufficient to pay current refund claims under this section. All refunds authorized for payment by the state tax commission shall be paid through the state refund account and those moneys are continuously appropriated; and (b) All remaining funds received pursuant to this section shall be distributed to the tax relief fund established in section 57-811, Idaho Code. (3) On and after July 1, 2024, all state sales and use taxes described in subsection (1) of this section shall be distributed by the state tax commission as follows: (a) An amount of money shall be distributed to the state refund account sufficient to pay current refund claims under this section. All refunds authorized for payment by the state tax commission shall be paid through the state refund account, and those moneys are continuously appropriated; and (b) The remaining funds shall be distributed through the distribution formula set forth for other sales and use tax revenue in section 63-3638, Idaho Code, except that the remainder after distribution shall not be paid to the general fund pursuant to section 63-3638(15), Idaho Code, but shall instead be paid to the tax relief fund established in section 57-811, Idaho Code. (4) Marketplace facilitators must obtain a separate seller’s permit and collect and remit under that separate permit for state sales and use taxes collected on transactions facilitated for third-party sellers.  History: [63-3620F, added 2019, ch. 320, sec. 4, p. 950.]
ID Code § 63-3621A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3621A - USE TAX ON TRANSIENT EQUIPMENT.

63-3621A. USE TAX ON TRANSIENT EQUIPMENT. (a) As used in this section, the term "transient equipment" means tangible personal property which is: (1) Subject to use tax in this state; and (2) Eligible for depreciation under the federal internal revenue code and actually depreciated on the owner’s federal income tax return; and (3) Present in this state for a cumulative period of time totaling not more than ninety (90) days in any consecutive twelve (12) months. For purposes of this subsection, any part of a day is one (1) day. (b) In the case of transient equipment owned and operated by a nonresident of this state, the use tax imposed by section 63-3621, Idaho Code, may be the lesser of the amount of tax computed upon: (1) The value of the property. A recent sales price shall be presumptive evidence of the value of the property. If there is no recent sales price, the value shall be the fair market value of the property on the date the property is first brought into Idaho; or (2) The fair rental value of the property during the time the property is located in Idaho. Fair rental value is the amount for which the same or similar property could be leased or rented by the taxpayer from another, unrelated person in the business of leasing or renting such equipment for profit. A taxpayer electing to pay use tax on the fair rental value must establish the value by clear and convincing evidence. Any allowable credit for sales or use taxes paid to another state shall be first exhausted before any tax becomes due under this section. (c) If transient equipment taxed upon its fair rental value ceases to qualify as transient equipment, it shall be taxed as provided in section 63-3621, Idaho Code, based upon the value at the time the equipment ceased to qualify. (d) A taxpayer may elect to pay tax on the fair rental value on or before the due date of the first tax return on which the use tax is due. The election need not be filed with the state tax commission but must be reflected in the records supporting the computation of the tax shown to be due on the return. After the due date of the first tax return on which the use tax is due, an election may only be made with the written approval of the state tax commission. The commission shall grant approval only upon evidence establishing that at the time the equipment first became subject to use tax in this state, the taxpayer intended a use for the equipment which would have qualified the property as transient equipment. (e) Upon discovery of property subject to use tax in this state in regard to which no use tax has been reported, the state tax commission may assert use tax in the manner provided in section 63-3629, Idaho Code, based upon the fair rental value if the commission finds that at the time the equipment first became subject to use tax in this state, the taxpayer intended a use for the equipment which would have qualified the property as transient equipment.  History: [63-3621A, added 1992, ch. 7, sec. 2, p. 13.]
ID Code § 63-3622A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3622A - PROHIBITED TAXES.

63-3622A. PROHIBITED TAXES. There is exempted from the taxes imposed by this chapter the sale at retail, storage, use or other consumption of tangible personal property or taxable services which this state is prohibited from taxing under the constitution of the United States.  History: [63-3622A, added 1984, ch. 239, sec. 2, p. 576.]
ID Code § 63-3622B (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3622B - OUT-OF-STATE CONTRACTS.

63-3622B. OUT-OF-STATE CONTRACTS. There is exempted from the taxes imposed by this chapter the sale of tangible personal property to contractors for subsequent incorporation into real property outside this state in the performance of a contract to improve the out-of-state realty unless this provision would result in subjection of said contractor to a use or similar excise tax in another state.  History: [63-3622B, added 1984, ch. 239, sec. 3, p. 576; am. 1993, ch. 7, sec. 1, p. 24.]
ID Code § 63-3622C (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3622C - MOTOR FUELS SUBJECT TO TAX.

63-3622C. MOTOR FUELS SUBJECT TO TAX. There are exempted from the taxes imposed by this chapter purchases which are subject to the motor fuels tax imposed by chapter 24, title 63, Idaho Code, and purchases upon which motor fuels taxes have actually been paid and the sale or use of any fuel which is subsequently transported outside the state for use thereafter outside the state. Nothing in this chapter shall be construed to authorize the imposition of a tax on fuel brought into this state in the fuel tanks of motor vehicles or railroad locomotives in interstate commerce.  History: [63-3622C, added 1984, ch. 239, sec. 4, p. 577; am. 1985, ch. 35, sec. 1, p. 69; am. 1987, ch. 18, sec. 7, p. 25; am. 1999, ch. 42, sec. 5, p. 90.]
ID Code § 63-3622E (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3622E - CONTAINERS.

63-3622E. CONTAINERS. There is exempted from the taxes imposed by this chapter the sale or purchase of containers in the following categories: (a) Nonreturnable containers when sold without the contents to persons who place the contents in the container and sell the contents together with the container. (b) Containers when sold with the contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by this act. (c) Returnable containers when sold with the contents in connection with a retail sale of the contents or when resold for filling.  History: [63-3622E, added 1984, ch. 239, sec. 6, p. 578.]
ID Code § 63-3622F (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3622F - UTILITIES.

63-3622F. UTILITIES. There is exempted from the taxes imposed by this chapter the sale or purchase of natural gas, electricity, and water when delivered to consumers at the place of consumption by means of pipes, wires, mains or similar systems.  History: [63-3622F, added 1984, ch. 239, sec. 7, p. 578; am. 1993, ch. 26, sec. 3, p. 89.]