reglab/housing_qa huggingface dataset:
ID Code § 63-3622MM (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3622MM - LIVESTOCK SOLD AT LIVESTOCK MARKETS.

63-3622MM. 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. (2) As used in this section, the term "livestock market" shall mean: (a) A "public livestock market" as defined in section 25-1721, Idaho Code, and holding a charter issued by the Idaho department of agriculture pursuant to chapter 17, title 25, Idaho Code; and (b) Those organizations expressly exempted from the chartering requirement by section 25-1722, Idaho Code. (3) As used in this section, the term "livestock" shall mean cattle, calves, sheep, mules, horses, swine or goats.  History: [63-3622MM, added 2002, ch. 52, sec. 1, p. 119.]
ID Code § 63-3622NN (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3622NN - CLEAN ROOMS.

63-3622NN. 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. (2) The following definitions apply to this section: (a) "Clean room" means an environment in a defined space, within a larger building, where humidity, temperature, particulate matter and contamination are precisely and regularly controlled; and (i) Which is a "Class 10,000" clean room or better, and (ii) In which the primary activities are: 1. Activities which qualify for the production exemption in section 63-3622D, Idaho Code, resulting in the manufacture of products which are either semiconductors, products manufactured using semiconductor manufacturing processes, or equipment used to manufacture semiconductors; 2. Activities which qualify for the research and development exemption in section 63-3622RR, Idaho Code; or 3. A combination of the activities described in subparagraphs 1. and 2. above. (b) "Class 10,000 clean room" means a specified area in which the concentration of airborne particulates of five-tenths (0.5) micrometers or larger is regularly maintained at a level of cleanliness no greater than ten thousand (10,000) particles per cubic foot of air. (c) "Semiconductor" means a small piece of semiconductor material including silicon: (i) On which an integrated circuit is embedded, or (ii) Which is altered in the manufacturing process by primarily using semiconductor processes. (d) "Integrated circuit" means a complex of multiple active electronic components and their interconnections built upon a semiconductor substrate. (e) "Semiconductor manufacturing processes" means chemical vapor deposition, plasma vapor deposition, wet and dry etch, chemical mechanical planarization or polishing and such other manufacturing processes generally recognized by the semiconductor industry as being standard processes in the industry. (f) Property is "exclusively used" for a purpose when its use for any other purpose is insignificant or inconsequential.  History: [63-3622NN, added 1999, ch. 130, sec. 1, p. 375; am. 2005, ch. 242, sec. 2, p. 753.]
ID Code § 63-3622OO (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3622OO - LABOR FOR NEW VEHICLE ACCESSORIES.

63-3622OO. 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.  (2) For the purposes of this section:  (a) "Accessories" means an object, feature, or device that does not come standard with a motor vehicle to a motor vehicle dealer from a vehicle manufacturer or distributor, but may be ordered by the retail customer as an addition to the motor vehicle to enhance the performance, effectiveness, or beauty of the motor vehicle. Examples include, but are not limited to, saddlebags for a motorcycle, truck bed coating, and storage racks, chemical or film paint sealant, rustproofing, undercoating, stereo or sound systems, anti-theft devices, alarm systems, wheel locks, window tinting, splash guards, or fabric protection for motor vehicles. "Accessories" does not mean a service or maintenance contract. (b) "Motor vehicle" means a passenger car, moped, motorbike, motorcycle, motor-driven cycle, motorized wheelchair, electric personal assistive mobility device, neighborhood electric vehicle, specialty off-highway vehicle, all-terrain vehicle, utility type vehicle, all as defined in chapter 1, title 49, Idaho Code, or a vessel, as defined in section 63-3622R(a)(4), Idaho Code, or any other motorized vehicle not described in this paragraph. "Motor vehicle" does not mean aircraft as defined in section 21-101, Idaho Code, a bus, motor home, recreational vehicle, park model recreational vehicle, farm tractor or other self-propelled farm equipment, any type of trailer, special mobile equipment, commercial vehicle or truck exceeding eight thousand (8,000) pounds, or authorized emergency vehicle, all as defined in chapter 1, title 49, Idaho Code.  History: [63-3622OO, added 2019, ch. 52, sec. 1, p. 140.]
ID Code § 63-3622PP (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3622PP - IDAHO COMMEMORATIVE SILVER MEDALLIONS.

63-3622PP. 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.  History: [63-3622PP, added 2003, ch. 369, sec. 1, p. 979.]
ID Code § 63-3622RR (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3622RR - RESEARCH AND DEVELOPMENT.

63-3622RR. 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. (2) "Research and development" means an activity which is: (a) Designed to advance existing knowledge or capability in the field of science or technology, the development of new products, materials, technologies or processes, including new uses for or improvements to existing products, materials, technologies or processes; and (b) Related to the development, design, manufacture, processing, production or fabrication of: (i) A product or potential product which is tangible personal property; or (ii) Machinery, materials or components utilized or potentially utilized in the development, design, manufacture, processing, production or fabrication of a product or potential product which is tangible personal property.  History: [63-3622RR, added 2005, ch. 242, sec. 1, p. 752.]
ID Code § 63-3622SS (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3622SS - HUNTING OR SHOOTING SPORTS.

63-3622SS. 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.  History: [63-3622SS, added 2006, ch. 236, sec. 1, p. 720.]
ID Code § 63-3622TT (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3622TT - CUSTOM MEAT PROCESSING.

63-3622TT. 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.  History: [63-3622TT, added 2020, ch. 258, sec. 1, p. 753.]
ID Code § 63-3622UU (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3622UU - PERSONAL PROPERTY TAX ON RENTALS.

63-3622UU. 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: (1) The lessor separately states the charge for property tax to the lessee; and (2) The amount charged to the lessee is not more than the property tax actually paid by the lessor; and (3) The lease agreement is for an initial period of one (1) year or longer.  History: [63-3622UU, added 2008, ch. 92, sec. 1, p. 258.]
ID Code § 63-3623A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3623A - TAXES AS STATE MONEY.

63-3623A. TAXES AS STATE MONEY. All moneys collected by retailers in compliance with this chapter shall, immediately upon collection, be state money and every such retailer shall hold such money for the state of Idaho and for payment to the state tax commission in the manner and at the times required in this chapter. Such money shall not, for any purpose, be considered to be a part of the proceeds of the sale to which the tax relates and shall not be subject to an encumbrance, security interest, execution or seizure on account of any debt owed by the retailer to any creditor other than the state tax commission.  History: [63-3623A, added 1983, ch. 220, sec. 2, p. 616.]
ID Code § 63-3625 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3625 - SECURITY FOR TAX.

63-3625. SECURITY FOR TAX. The state tax commission, whenever it deems it necessary to insure compliance with this act, may require any person subject to this act to place with it such security as it may determine. The amount of the necessary security shall be fixed by the state tax commission but, except as provided hereafter, shall not be greater than three (3) times the estimated average monthly amount payable by such persons pursuant to this act or ten thousand dollars ($10,000), whichever amount is the lesser. In the case of persons habitually delinquent in their obligations under this act, the amount of the security shall not be greater than five (5) times the estimated average monthly amount payable by such persons pursuant to this act or ten thousand dollars ($10,000), whichever is the lesser. The amount of the security may be increased or decreased by the state tax commission at any time, subject to the limitations above set forth. The state tax commission may sell the security at public auction or, in the case of security in the form of bearer bonds issued by the United States or the state of Idaho which have a prevailing market price, at a private sale at a price not lower than the prevailing market price if it becomes necessary to make such sale in order to recover any tax, interest or penalties due on any amount required to be collected. Notice of the sale must be given to the person who deposited the security at least ten (10) days before the sale; such notice may be given personally or by mail addressed to the person at the address furnished to the state tax commission and as it appears in the records of the state tax commission. Upon such sale, any surplus above the amounts due shall be returned to the person who placed the security.  History: [63-3625, added 1965, ch. 195, sec. 25, p. 408.]
ID Code § 63-3626 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3626 - REFUNDS, LIMITATIONS, INTEREST.

63-3626. REFUNDS, LIMITATIONS, INTEREST. (a) Subject to the provisions of subsection (b) of this section, if any amount due under this chapter has been overpaid, the excess amount may be credited on any amount then due to the state tax commission from the person by whom the excess was paid and any balance refunded to that person. (b) (1) No such credit or refund shall be allowed after three (3) years from the time the payment was made to the state tax commission, unless before the expiration of such period a written claim therefor is filed with the state tax commission by the claimant or the claimant’s representative, but only if the claimant has authorized in writing the representative to file a claim. (2) For periods in regard to which the state tax commission asserts a deficiency under section 63-3629 or 63-3630, Idaho Code, a claim for refund, relating to the period to which the deficiency relates, must be made on or before the later of: (i) The date provided in subsection (b)(1) of this section; or (ii) The date upon which any administrative or judicial proceeding relating to such deficiency is finally resolved; or (iii) The date specified in any agreement under section 63-3633(g), Idaho Code. (3) A taxpayer claiming a refund of amounts paid in obedience to such deficiencies must do so by appealing within the time limits prescribed in sections 63-3631 and 63-3049, Idaho Code. (c) Interest shall be allowed on the amount of such credits or refunds at the rate provided in section 63-3045, Idaho Code, from the date such tax was paid to the state tax commission. (d) If the state tax commission denies a claim for refund in whole or in part, it shall provide notice of the denial in the manner provided in section 63-3629(c), Idaho Code. The claimant may petition the state tax commission for a redetermination of the denial as provided in section 63-3631, Idaho Code. The state tax commission shall issue a final decision pursuant to the requirements of section 63-3045B, Idaho Code. Appeal of a tax commission decision denying in whole or in part a claim for refund shall be made in accordance with and within the time limits prescribed in section 63-3049, Idaho Code.  History: [63-3626, added 1965, ch. 195, sec. 26, p. 408; am. 1970, ch. 223, sec. 1, p. 630; am. 1971, ch. 214, sec. 2, p. 936; am. 1980, ch. 11, sec. 1, p. 24; am. 1981, ch. 290, sec. 4, p. 599; am. 1991, ch. 176, sec. 8, p. 438; am. 1992, ch. 16, sec. 8, p. 48; am. 1997, ch. 62, sec. 7, p. 129; am. 2002, ch. 38, sec. 1, p. 85.]
ID Code § 63-3627 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3627 - RESPONSIBILITY FOR TAXES.

63-3627. RESPONSIBILITY FOR TAXES. (a) Every person with the duty to account for and pay over any tax which is imposed upon or required to be collected by any taxpayer under this chapter on behalf of such taxpayer as an officer, member or employee of such taxpayer, shall be personally liable for payment of such tax, plus penalties and interest, if he fails to carry out his duty. (b) Any such individual required to collect, truthfully account for, and pay over any tax imposed by this chapter who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over. No penalty shall be imposed under section 63-3046(b), Idaho Code, for any offense to which this subsection (b) is applicable.  History: [63-3627, added 1965, ch. 195, sec. 27, p. 408; am. 1967, ch. 290, sec. 9, p. 805; am. 1998, ch. 45, sec. 1, p. 192; am. 2003, ch. 7, sec. 1, p. 14.]
ID Code § 63-3628 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3628 - SUCCESSORS’ LIABILITY.

63-3628. SUCCESSORS’ LIABILITY. (a) If any vendor liable for any amount under this act sells out his business or stock of goods, the vendee shall make inquiry of the state tax commission and withhold from the purchase price any amount of tax that may be due under this act until such time as the vendor produces a receipt stating that no amount is due. (b) If the purchaser of a business or stock of goods fails to withhold from the purchase price as above required, he becomes personally liable for the payment of the amount required to be withheld by him to the extent of the purchase price valued in money. (c) The state tax commission shall, as soon as practicable after receiving written inquiry as to the amount due and no later than thirty (30) days after receipt of the inquiry or, if necessary, thirty (30) days from the date the vendor’s records are made available for audit, but in any event no later than sixty (60) days after receiving the inquiry, issue a statement to the purchaser setting forth the amount of tax due by the vendor, if any. Failure of the state tax commission to issue such statement will release the purchaser from any obligation to withhold from the purchase price as above required.  History: [63-3628, added 1965, ch. 195, sec. 28, p. 408.]
ID Code § 63-3629 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3629 - DEFICIENCY DETERMINATIONS.

63-3629. DEFICIENCY DETERMINATIONS. (a) If the state tax commission is not satisfied with the return or returns of the tax, because of errors or omissions discovered in audits or in any other way, it may compute and determine the amount which is due upon the basis of facts contained in the return or returns or upon the basis of any information within its possession or that may come into its possession and assert a deficiency. One or more deficiency determinations may be made of the amount due for one or for more than one period. In making such determination, the state tax commission may offset overpayments against amounts due. (b) If any person fails to make a return, the state tax commission shall make an estimate of the amount of sales or use subject to tax by this act, and shall in this manner determine the amount of tax due from such person. The estimate shall be made for the period or periods in respect to which the person failed to make a return and shall be based upon any information which is in the state tax commission’s possession or may come into its possession. (c) The state tax commission shall give written notice of its determination and the amount of the deficiency, including any interest and penalties, to the person from whom such deficiency amount is due in the manner prescribed by section 63-3045, Idaho Code.  History: [63-3629, added 1965, ch. 195, sec. 29, p. 408; am. 1993, ch. 94, sec. 9, p. 236.]
ID Code § 63-3630 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3630 - JEOPARDY DETERMINATIONS.

63-3630. JEOPARDY DETERMINATIONS. If the state tax commission finds that a taxpayer is about to depart from the state of Idaho or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act tending to prejudice or to render wholly or partially ineffectual proceedings to collect the tax for the taxable period or any taxes unless such proceedings be brought without delay, the state tax commission shall thereupon make a determination of the tax or amount of tax, together with interest or penalty, required to be collected, noting that fact upon the determination. Upon giving notice and demand, the amount determined shall be immediately due and payable. In any proceeding in court brought to enforce payment of taxes made due and payable by virture [virtue] of the provisions of this section, the finding of the state tax commission, made as herein provided, whether made after notice to the taxpayer or not, shall be for all purposes prima facie evidence of the taxpayers design. Collection procedures may be instituted immediately. Any taxpayer deeming himself aggrieved may, within thirty (30) days of receipt of notice, petition to the state tax commission for a redetermination upon payment of the tax together with interest and penalty demanded by the assessment to the state tax commission.  History: [63-3630, added 1965, ch. 195, sec. 30, p. 408; am. 1967, ch. 290, sec. 10, p. 805.]
ID Code § 63-3631 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3631 - REDETERMINATION.

63-3631. REDETERMINATION. (1) Any person against whom a deficiency determination is made under section 63-3629, Idaho Code, or in regard to whom the state tax commission proposes to revoke or suspend a permit under section 63-3620, 63-3620A or 63-3623B, Idaho Code, or any person directly interested, may petition for a redetermination within the time period allowed by section 63-3045, Idaho Code. If a petition for redetermination is not filed within the time period allowed, the determination becomes final as provided in section 63-3045B, Idaho Code. (2) The state tax commission may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the state tax commission at or before the hearing. (3) A person petitioning for a redetermination under subsection (1) of this section may, in support of his petition, submit resale certificates as provided in section 63-3620 or section 63-3621, Idaho Code, or an exemption certificate as provided in section 63-3622, Idaho Code, only if such certificates are presented to the tax commission within ninety (90) days of the date of the notice of deficiency determination to which the petition relates.  History: [63-3631, added 1965, ch. 195, sec. 31, p. 408; am. 1972, ch. 7, sec. 1, p. 10; am. 1992, ch. 16, sec. 9, p. 49; am. 1993, ch. 94, sec. 10, p. 237; am. 1996, ch. 210, sec. 3, p. 682.]
ID Code § 63-3632 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3632 - INTEREST ON DEFICIENCIES.

63-3632. INTEREST ON DEFICIENCIES. Interest upon any deficiency shall be assessed at the same time as the deficiency and shall be due and payable upon notice and demand from the state tax commission and shall be collected as a part of the tax at the rate provided in section 63-3045, Idaho Code, from the date prescribed for the payment of the tax.  History: [63-3632, added 1965, ch. 195, sec. 32, p. 408; am. 1967, ch. 290, sec. 11, p. 805; am. 1969, ch. 453, sec. 17, p. 1195; am. 1980, ch. 11, sec. 2, p. 24; am. 1981, ch. 290, sec. 5, p. 600; am. 1993, ch. 94, sec. 11, p. 237.]
ID Code § 63-3634 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3634 - ADDITIONS AND PENALTIES.

63-3634. ADDITIONS AND PENALTIES. The additions, penalties and requirements provided by the Idaho Income Tax Act, sections 63-3046, 63-3075, 63-3076 and 63-3077, Idaho Code, shall apply in the same manner and to the same extent to this act as to the Idaho Income Tax Act and shall cover acts, omissions, and delinquencies under this act similar to acts, omissions and delinquencies under the Idaho Income Tax Act and such additions, penalties and requirements shall, for this purpose, be described as and be for acts, omissions, delinquencies and requirements under the Idaho Sales Tax Act; provided, however, that the provisions of section 63-3076, Idaho Code, shall not prevent the release of information about a specific transaction to any party to such transaction and any individual signing an exemption claim relating to the transaction. The tax commission may release such information only when it determines that the release will benefit the enforcement of this chapter, and not otherwise.  History: [63-3634, added 1965, ch. 195, sec. 34, p. 408; am. 1991, ch. 176, sec. 9, p. 439; am. 1992, ch. 16, sec. 10, p. 49; am. 1995, ch. 54, sec. 6, p. 127.]