reglab/statecodes huggingface dataset:
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3082 - ADDITIONAL TAX REQUIRED WHEN FILING INCOME TAX RETURN.

63-3082. ADDITIONAL TAX REQUIRED WHEN FILING INCOME TAX RETURN. (1) Every person required to file an income tax return shall pay a tax of ten dollars ($10.00). For this purpose, a husband and wife filing a joint return shall be deemed a single person. This tax shall be in the nature of an excise tax upon the receipt of the income which requires the filing of such return.
(2) A pass-through entity as defined in section 63-3006C, Idaho Code, shall also pay the tax imposed in subsection (1) of this section for each individual included within section 63-3022L, Idaho Code, on the composite return.
(3) For purposes of this section, a husband and wife filing a joint federal return may be deemed a single individual.
History:
[63-3082, added 1959, ch. 303, sec. 1, p. 654; am. 1982, ch. 203, sec. 9, p. 537; am. 1983, ch. 221, sec. 3, p. 617; am. 1998, ch. 51, sec. 4, p. 205; am. 1999, ch. 60, sec. 4, p. 157; am. 2000, ch. 38, sec. 2, p. 71; am. 2012, ch. 187, sec. 3, p. 494; am. 2014, ch. 36, sec. 3, p. 63.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3083 - “PERSON” DEFINED.

63-3083. "PERSON" DEFINED. "Person" as used in sections 63-3082 through 63-3087, Idaho Code, means any individual, or entity required to file a return under section 63-3030, Idaho Code, unless all of the income or loss is distributed or otherwise reportable as a part of the taxable income of another taxpayer and the entity does not have any Idaho taxable income.
History:
[63-3083, added 1959, ch. 303, sec. 2, p. 654; am. 1969, ch. 319, sec. 22, p. 982; am. 2008, ch. 8, sec. 1, p. 9.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3084 - TAX ADDITIONAL TO OTHER INCOME TAXES.

63-3084. TAX ADDITIONAL TO OTHER INCOME TAXES. The tax imposed by this act shall be in addition to any other income taxes imposed by the laws of this state.
History:
[63-3084, added 1959, ch. 303, sec. 3, p. 654.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3085 - DATE TAX DUE AND PAYABLE.

63-3085. DATE TAX DUE AND PAYABLE. The tax herein imposed shall become due and payable to the state tax commission of the state of Idaho on or before the 15th day of April following the close of a calendar year or on or before the fifteenth day of the fourth month following the close of a fiscal year.
History:
[63-3085, added 1959, ch. 303, sec. 4, p. 654.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3086 - PERSONS EXEMPT FROM TAX.

63-3086. PERSONS EXEMPT FROM TAX. This act shall not apply to any person who on the last day of his taxable year is blind or lawfully receiving public assistance payments from the state under title 56, Idaho Code.
History:
[63-3086, added 1959, ch. 303, sec. 5, p. 654.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3087 - COLLECTION AND ENFORCEMENT.

63-3087. COLLECTION AND ENFORCEMENT. The collection and enforcement procedures provided by the Idaho Income Tax Act, sections 63-3038 through 63-3040, 63-3042 through 63-3065A, 63-3071, 63-3075 and 63-3078, Idaho Code, shall apply and be available to the state tax commission for enforcement of the provisions of this act and collection of any amounts due under this act, and said sections shall, for this purpose, be considered part of this act and wherever liens or any other proceedings are defined as income tax liens or proceedings, they shall, when applied in enforcement or collection under this act, be described as permanent building fund tax liens and proceedings.
History:
[63-3087, as added by 1969, ch. 319, sec. 24, p. 982; am. 1974, ch. 63, sec. 1, p. 1141; am. 2007, ch. 10, sec. 6, p. 18.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 31 - ANTICIPATION OF REVENUE BY TAXING DISTRICTS › Section 63-3101 - TAXING DISTRICT DEFINED.

63-3101. TAXING DISTRICT DEFINED. A taxing district within the meaning of this act is any county, any political subdivision of the state, any municipal corporation, including specially chartered cities, any school districts, including specially chartered school districts, any quasi-municipal corporation, or any other public corporation authorized by law to levy taxes, now or hereafter organized.
History:
[63-3101, added 1933, ch. 160, sec. 1, p. 266.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 31 - ANTICIPATION OF REVENUE BY TAXING DISTRICTS › Section 63-3103 - SALE OF REVENUE ANTICIPATION BONDS OR NOTES.

63-3103. SALE OF REVENUE ANTICIPATION BONDS OR NOTES. Such revenue anticipation bonds or notes may be sold at public or private sale at such times, in such amounts and on such terms as may be determined by the governing body.
History:
[63-3103, added 1933, ch. 160, sec. 3, p. 266; am. 1988, ch. 116, sec. 2, p. 213.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 31 - ANTICIPATION OF REVENUE BY TAXING DISTRICTS › Section 63-3104 - CREATION OF FUND TO PAY BONDS OR NOTES AT MATURITY — PAYMENT OF BONDS OR NOTES.

63-3104. CREATION OF FUND TO PAY BONDS OR NOTES AT MATURITY — PAYMENT OF BONDS OR NOTES. To provide for the payment of said revenue anticipation bonds or notes at maturity, there shall be created by the resolution providing for the issuance of said revenue anticipation bonds or notes a special fund to be known as the "Revenue Anticipation Bond or Note Redemption Fund." Whenever any revenue anticipation bonds or notes have been issued in anticipation of the collection of taxes, or of state appropriated funds or other revenues, all such moneys thereafter collected or received, the collection of which has been so anticipated, shall be placed in the "Revenue Anticipation Bond or Note Redemption Fund" until such time as the funds accumulated therein shall be sufficient to pay all such revenue anticipation bonds or notes outstanding, together with interest thereon at maturity, and the funds so accumulated in the "Revenue Anticipation Bond or Note Redemption Fund" are hereby appropriated and set apart for such purpose only, and shall be used for no other purpose; provided, however, that nothing in this section shall be construed to limit the payment of the principal of and interest on said revenue anticipation bonds or notes solely to the taxes or other funds or revenues, in anticipation of which said bonds or notes were issued, but such bonds or notes shall be the direct and general obligation of the taxing district.
History:
[63-3104, added 1933, ch. 160, sec. 4, p. 266; am. 1986, ch. 33, sec. 2, p. 105; am. 1988, ch. 116, sec. 3, p. 213.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 31 - ANTICIPATION OF REVENUE BY TAXING DISTRICTS › Section 63-3105 - TAX LEVY TO COVER DEFICIENCY IN BOND OR NOTE PAYMENTS.

63-3105. TAX LEVY TO COVER DEFICIENCY IN BOND OR NOTE PAYMENTS. In the event that the taxes collected for any fiscal year prior to date on which final installment of such taxes becomes delinquent, or other anticipated funds or revenues, shall not be sufficient to pay the revenue anticipation bonds or notes issued in anticipation of the collection of taxes or other funds or revenues of such fiscal year, the taxing district shall, in providing for the levy of taxes for the succeeding fiscal year, include in such tax levy for the succeeding fiscal year the amount necessary to cover such deficiency in the collection of such taxes or other funds or revenues, such levy in the succeeding year to be in an amount which, together with the amount of taxes then in such "Revenue Anticipation Bond or Note Redemption Fund" shall be sufficient to provide for the payment of principal of and interest on the revenue anticipation bonds or notes issued in anticipation of such taxes, funds, or other revenues and payable out of such fund.
History:
[63-3105, added 1933, ch. 160, sec. 5, p. 266; am. 1988, ch. 116, sec. 4, p. 214.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 31 - ANTICIPATION OF REVENUE BY TAXING DISTRICTS › Section 63-3106 - ISSUANCE AND SALE OF REFUNDING BONDS OR NOTES BY TAXING DISTRICTS TO PAY FOR REVENUE ANTICIPATION BONDS OR NOTES.

63-3106. ISSUANCE AND SALE OF REFUNDING BONDS OR NOTES BY TAXING DISTRICTS TO PAY FOR REVENUE ANTICIPATION BONDS OR NOTES. A taxing district shall have power to issue refunding bonds or notes, with like limitations upon interest and maturity, and shall issue refunding bonds or notes where such refunding bonds or notes shall be necessary to provide for the payment of any revenue anticipation bonds or notes at maturity, or to provide for the payment of any revenue anticipation notes or bonds heretofore issued by any taxing district where such revenue anticipation notes or bonds are outstanding and unpaid after their maturity date. Said refunding bonds or notes shall be authorized by resolution and shall be issued, sold and paid as herein provided for the issuance, sale and payment of revenue anticipation bonds or notes. At no time shall the total amount outstanding of such revenue anticipation bonds or notes and such refunding bonds or notes exceed seventy-five per cent (75%) of the amount of taxes levied or state funds or other revenues anticipated for the current fiscal year and not yet collected by said taxing district, or if such refunding bonds or notes are issued before the tax levy or budget for any fiscal year has been completed, then the total amount outstanding of such revenue anticipation bonds or notes and such refunding bonds or notes shall not exceed seventy-five per cent (75%) of the amount of taxes levied or state funds or other revenues received by said taxing district in the previous fiscal year; provided that where refunding bonds or notes have been issued or the issuance thereof has been provided for by the adoption of a resolution for the purpose of refunding any revenue anticipation bonds or notes, the said revenue anticipation bonds or notes to be refunded by said refunding bonds or notes shall not be included in determining the total amount of revenue anticipation bonds and notes outstanding, but for that purpose shall be treated as having been refunded and retired by such refunding bonds or notes.
History:
[63-3106, added 1933, ch. 160, sec. 6, p. 266; am. 1988, ch. 116, sec. 5, p. 214.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 31 - ANTICIPATION OF REVENUE BY TAXING DISTRICTS › Section 63-3107 - CONSTRUCTION.

63-3107. CONSTRUCTION. This act shall be construed as full authority for the issuance of such revenue anticipation bonds or notes, and it shall not be necessary to comply with the requirements or provisions of any other statute relative to the issuance or sale of bonds or notes of any taxing district, in connection with the issuance of revenue anticipation bonds or notes issued under the authority of this act.
History:
[63-3107, added 1933, ch. 160, sec. 7, p. 266; am. 1988, ch. 116, sec. 6, p. 215.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 31 - ANTICIPATION OF REVENUE BY TAXING DISTRICTS › Section 63-3108 - NECESSARY ACTIONS AUTHORIZED.

63-3108. NECESSARY ACTIONS AUTHORIZED. In order to carry out the provisions of this act, all necessary actions are hereby authorized and directed.
History:
[63-3108, added 1933, ch. 160, sec. 8, p. 266.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 32 - ANTICIPATION OF REVENUE BY STATE › Section 63-3201 - BORROWING OF MONEY IN ANTICIPATION OF INCOME OR REVENUE — LIMIT OF BORROWING — ISSUANCE OF NOTES.

63-3201. BORROWING OF MONEY IN ANTICIPATION OF INCOME OR REVENUE — LIMIT OF BORROWING — ISSUANCE OF NOTES. The state treasurer, on approval of the state board of examiners, is hereby authorized and directed to borrow money from time to time for the state of Idaho, in anticipation of income or revenue from taxes, whether such taxes are specific, ad valorem, excise, income, franchise or license, for the current fiscal year, or that portion of such taxes not collected or previously anticipated at the time of borrowing, in a principal sum not greater than seventy-five per cent (75%) of income or revenue from such taxes which the state tax commission or any other tax collection agency certifies to the state treasurer are to be reasonably anticipated to be collected during the current fiscal year. [The] the provision of section 67-1212, Idaho Code, shall not limit the authority of the state treasurer to issue and sell tax anticipation notes under the authority of this chapter. Said loan shall be evidenced by the issuance and sale of tax anticipation notes of the state of Idaho, for fixed periods, not greater than twelve (12) months or the end of the current fiscal year, whichever is shorter.
History:
[63-3201, added 1983, ch. 102, sec. 2, p. 220.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 32 - ANTICIPATION OF REVENUE BY STATE › Section 63-3203 - TAX ANTICIPATION NOTE REDEMPTION FUND.

63-3203. TAX ANTICIPATION NOTE REDEMPTION FUND. To provide for the payment of the principal of and interest on tax anticipation notes there is hereby created a special fund to be known as the "Tax Anticipation Note Redemption Fund." Whenever any tax anticipation notes have been issued in anticipation of income or revenue from taxes as authorized and directed by this chapter, all income or revenue realized from the taxes which were specified in the approved plan of financing to be anticipated shall be placed in the tax anticipation note redemption fund until such time as the funds accumulated therein shall be sufficient to pay the principal amount of all such notes outstanding, together with interest thereon until paid; and the funds so accumulated in the redemption fund are hereby appropriated and set aside solely for such purposes; provided, however, except as otherwise provided in the constitution of the state of Idaho nothing in this chapter shall be construed to limit the payment of the principal and interest of tax anticipation notes solely to the income and revenues from the specific taxes in anticipation of which the notes were issued. Accrued interest received upon the sale of the tax anticipation notes shall be deposited by the state treasurer in the redemption fund. The state treasurer is authorized to invest all moneys from time to time in the redemption fund in any authorized investment of the state treasurer maturing at a time or times which will permit payment of the principal of and interest on the tax anticipation notes in a timely manner when due. The state treasurer is authorized to covenant with the purchasers of the tax anticipation notes as to the manner of holding moneys in the redemption fund, the investments of moneys in the redemption fund and the disposition of any investment income therefrom either by retaining investment income in the redemption fund to be used to pay principal of and interest on tax anticipation notes when due or by paying the investment income to the state treasurer for deposit into the general account in the operating fund of the state; provided, however, whenever there is sufficient money in the redemption fund to pay all principal of and interest on all outstanding tax anticipation notes payable therefrom, all investment income thereon must be paid to the state treasurer for deposit into the general account in the state operating fund of the state.
History:
[63-3203, added 1983, ch. 102, sec. 2, p. 221.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 32 - ANTICIPATION OF REVENUE BY STATE › Section 63-3204 - EXPENSES OF NEGOTIATING LOAN AND ISSUING NOTES.

63-3204. EXPENSES OF NEGOTIATING LOAN AND ISSUING NOTES. Any and all expenses incident to the issuance of tax anticipation notes authorized and directed by this chapter, shall be paid from the proceeds of sale of the tax anticipation notes credited to the general account in the state operating fund of the state and there is hereby appropriated all sums necessary for the payment of the expenses of issuance when due.
History:
[63-3204, added 1983, ch. 102, sec. 2, p. 222.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 34 - COLLECTION OF TAXES AND LICENSE FEES › Section 63-3408 - SUIT BY ATTORNEY GENERAL — CERTIFICATE OF SECRETARY OF STATE.

63-3408. SUIT BY ATTORNEY GENERAL — CERTIFICATE OF SECRETARY OF STATE. The attorney general or an appropriate official of any political subdivision of this state may bring suits in the courts of other states to collect taxes legally due this state or any political subdivision thereof. The officials of other states which extend a like comity to this state are empowered to sue for the collection of such taxes in the courts of this state. A certificate by the secretary of state under the Great Seal of the State that such officers have authority to collect the tax is conclusive evidence of such authority.
History:
[63-3408, added 1963, ch. 32, sec. 1, p. 175.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 34 - COLLECTION OF TAXES AND LICENSE FEES › Section 63-3409 - SUITS BY ATTORNEY GENERAL ON BEHALF OF OTHER STATES.

63-3409. SUITS BY ATTORNEY GENERAL ON BEHALF OF OTHER STATES. The attorney general of this state is empowered to sue and collect, for and on behalf of any other political subdivision or state of the United States taxes legally due such political subdivision or state provided that the law of such state contains a reciprocal provision by which that state will enforce and collect taxes due this state or its political subdivision.
History:
[63-3409, added 1963, ch. 32, sec. 2, p. 175.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 35 - COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS › Section 63-3502 - LEVY OF TAX ON ANNUAL GROSS ELECTRICAL EARNINGS.

63-3502. LEVY OF TAX ON ANNUAL GROSS ELECTRICAL EARNINGS. There shall be levied against every cooperative electrical association in this state a tax of three and one-half percent (3 1/2%) of its annual gross earnings, after first reducing such gross earnings by its cost of power and WPPSS 4 and 5 costs in such sum as the amount of its gross earnings bear to its gross receipts from the distribution, delivery and sale of electric power within the state of Idaho. This tax shall be in lieu of all other taxes on the property of such association exempted pursuant to section 63-602JJ, Idaho Code, for the tax year next preceding the filing of the statement hereinafter provided for, and which shall be paid in the manner and at the time prescribed herein.
History:
[63-3502, added 1959, ch. 237, sec. 2, p. 507; am. 1983, ch. 164, sec. 2, p. 471; am. 1998, ch. 132, sec. 2, p. 488; am. 2016, ch. 189, sec. 6, p. 518.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 35 - COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS › Section 63-3502A - LEVY OF TAX ON ANNUAL GROSS NATURAL GAS EARNINGS.

63-3502A. LEVY OF TAX ON ANNUAL GROSS NATURAL GAS EARNINGS. There shall be levied against every cooperative natural gas association in this state a tax of three and one-half percent (3 1/2%) of its annual gross earnings, after first reducing such gross earnings by its cost of natural gas. This tax shall be in lieu of all other taxes on the property of such association exempted pursuant to section 63-602JJ, Idaho Code, of the tax year next preceding the filing of the statement hereinafter provided for, and which shall be paid in the manner and at the time prescribed herein.
History:
[63-3502A, added 1998, ch. 132, sec. 3, p. 488; am. 2016, ch. 189, sec. 7, p. 519.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 35 - COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS › Section 63-3502B - LEVY OF TAX ON WIND ENERGY, SOLAR ENERGY OR GEOTHERMAL ENERGY ELECTRICAL PRODUCTION.

63-3502B. LEVY OF TAX ON WIND ENERGY, SOLAR ENERGY OR GEOTHERMAL ENERGY ELECTRICAL PRODUCTION. (1) A wind energy tax or a geothermal energy tax shall be levied against every producer of electricity by means of wind energy or geothermal energy in the amount of three percent (3%) of such producer’s gross wind energy earnings or geothermal energy earnings.
(2) A solar energy tax shall be levied against every producer of electricity by means of solar energy in the amount of three and one-half percent (3.5%) of the producer’s gross solar energy earnings.
(3) This wind energy tax, solar energy tax or geothermal energy tax shall be in lieu of all other taxes on the property of such wind energy producer, of such solar energy producer or of such geothermal energy producer exempted pursuant to section 63-602JJ, Idaho Code.
(4) For purposes of the certification required by section 63-803, Idaho Code, and the limitations provided by section 63-802, Idaho Code, the taxes levied pursuant to subsection (2) of this section shall reduce the property tax to be levied to finance an annual budget, and shall not be included in the amount of property tax revenues to finance an annual budget for purposes of limitations on increases in the annual budget as provided in section 63-802, Idaho Code.
History:
[63-3502B, added 2007, ch. 143, sec. 2, p. 417; am. 2008, ch. 227, sec. 2, p. 695; am. 2016, ch. 189, sec. 8, p. 519.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 35 - COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS › Section 63-3503 - FILING OPERATORS’ STATEMENT — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM ELECTRICAL ASSOCIATIONS BY STATE TAX COMMISSION.

63-3503. FILING OPERATORS’ STATEMENT — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM ELECTRICAL ASSOCIATIONS BY STATE TAX COMMISSION. Every cooperative electrical association in this state shall file with the state tax commission of the state of Idaho the operators’ statement provided for in section 63-404, Idaho Code, and shall include thereon a statement of the amount of its gross earnings for the calendar year next preceding. Upon examining and verifying said statement, the state tax commission shall compute the amount of the tax measured by the gross earnings and shall allot to each county in which the property of such association is situated, and otherwise exempted from taxation by section 63-602JJ, Idaho Code, that proportion of the total tax of such association shown to be due as the number of wire miles of transmission and distribution lines of such association situated in such county bears to the total wire miles of transmission and distribution lines of such association. The state tax commission shall then, for each county, apportion the tax so allotted to the county among the several taxing units thereof within which any property of such association is situated, and otherwise exempted from taxation by section 63-602JJ, Idaho Code, by apportioning to each such taxing unit that proportion of the tax so allotted to the county as the weighted wire mileage factor for each such taxing unit bears to the total of the weighted wire mileage factors of all such taxing units in the county. No later than the third Monday of May each year, the state tax commission shall notify the state superintendent of public instruction and the county treasurer of such allotment and apportionment and the amounts thereof.
History:
[63-3503, added 1959, ch. 237, sec. 3, p. 507; am. 1961, ch. 301, sec. 2, p. 560; am. 1994, ch. 316, sec. 4, p. 1014; am. 1996, ch. 322, sec. 66, p. 1093; am. 1998, ch. 132, sec. 4, p. 488; am. 2016, ch. 189, sec. 9, p. 519; am. 2018, ch. 31, sec. 1, p. 57.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 35 - COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS › Section 63-3503A - FILING OPERATORS’ STATEMENT — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM NATURAL GAS ASSOCIATIONS BY STATE TAX COMMISSION.

63-3503A. FILING OPERATORS’ STATEMENT — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM NATURAL GAS ASSOCIATIONS BY STATE TAX COMMISSION. Every cooperative natural gas association in this state shall file with the state tax commission of the state of Idaho the operators’ statement provided for in section 63-404, Idaho Code, and shall include thereon a statement of the amount of its gross earnings for the calendar year next preceding. Upon examining and verifying said statement, the state tax commission shall compute the amount of the tax measured by the gross earnings and shall allot to each county in which the property of such association is situated, and otherwise exempted from taxation by section 63-602JJ, Idaho Code, that proportion of the total tax of such association shown to be due as the number of gas line miles of transmission and distribution lines of such association situated in such county bears to the total wire miles of transmission and distribution lines of such association. The state tax commission shall then, for each county, apportion the tax so allotted to the county among the several taxing units thereof within which any property of such association is situated, and otherwise exempted from taxation by section 63-602JJ, Idaho Code, by apportioning to each such taxing unit that proportion of the tax so allotted to the county as the gas line mileage factor for each such taxing unit bears to the total of the gas line mileage factors of all such taxing units in the county. No later than the third Monday of May each year, the state tax commission shall notify the state superintendent of public instruction and the county treasurer of such allotment and apportionment and the amounts thereof.
History:
[63-3503A, added 1998, ch. 132, sec. 5, p. 489; am. 2016, ch. 189, sec. 10, p. 520; am. 2018, ch. 31, sec. 2, p. 57.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 35 - COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS › Section 63-3504 - COLLECTION BY COUNTY TREASURER — PENALTY AND INTEREST IMPOSED WHEN DELINQUENT.

63-3504. COLLECTION BY COUNTY TREASURER — PENALTY AND INTEREST IMPOSED WHEN DELINQUENT. Upon receipt of the notification of the allotment and apportionment of such taxes by the state tax commission by the county treasurer, said county treasurer shall, not later than June 15 of each year, notify each cooperative electrical association, natural gas cooperative, and producer of electricity by means of wind energy, by means of solar energy or by means of geothermal energy, of the amount of taxes owed, and the apportionment thereof to the county and to the several taxing districts in the county and such tax shall be due and payable not later than July 1, following and, upon the payment thereof, the county treasurer shall pay over to each taxing district its apportionment as herein determined. Any such taxes not paid by July 1, as aforesaid, shall become delinquent and a penalty of five percent (5%) thereof shall be imposed, together with interest at the rate of one percent (1%) per month from July 1 until paid.
History:
[63-3504, added 1959, ch. 237, sec. 4, p. 507; am. 1998, ch. 132, sec. 6, p. 489; am. 2007, ch. 143, sec. 4, p. 418; am. 2008, ch. 227, sec. 4, p. 696; am. 2016, ch. 189, sec. 12, p. 521.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 35 - COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS › Section 63-3505 - TAXES A LIEN ON PROPERTY OF ASSOCIATION OR PRODUCER UNTIL PAID.

63-3505. TAXES A LIEN ON PROPERTY OF ASSOCIATION OR PRODUCER UNTIL PAID. All taxes due and payable under this chapter shall be a lien on all property, real and personal, of the electrical, or natural gas association, or the producer of electricity by means of wind energy, by means of solar energy or by means of geothermal energy, owing the same, as of June 15 of each year and shall be discharged only by the payment thereof. In any action to enforce payment of any delinquent taxes due under this chapter, the county prosecuting such action shall be entitled to a judgment for the reasonable costs of prosecuting such action, as well as for the delinquent taxes, penalty and interest.
History:
[63-3505, added 1959, ch. 237, sec. 5, p. 507; am. 1998, ch. 132, sec. 7, p. 490; am. 2007, ch. 143, sec. 5, p. 418; am. 2008, ch. 227, sec. 5, p. 697; am. 2016, ch. 189, sec. 13, p. 521.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 35 - COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS › Section 63-3506 - ASSESSMENT OF PROPERTY BY ASSESSOR.

63-3506. ASSESSMENT OF PROPERTY BY ASSESSOR. Any property not subject to the gross receipts tax levied in this chapter of any cooperative electrical or natural gas association, or producer of electricity by means of wind energy, by means of solar energy or by means of geothermal energy, shall be assessed by the county assessor of the county wherein such property is situate, and taxes levied against the same shall be a lien, and shall be due and payable, in the same manner as are any other taxes on property.
History:
[63-3506, added 1959, ch. 237, sec. 6, p. 507; am. 1998, ch. 132, sec. 8, p. 490; am. 2007, ch. 143, sec. 6, p. 418; am. 2008, ch. 227, sec. 6, p. 697; am. 2016, ch. 189, sec. 14, p. 521.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3602 - DEFINITIONS.

63-3602. DEFINITIONS. When used in this chapter, the terms defined in sections 63-3603 through 63-3618, Idaho Code, shall have the meanings respectively ascribed to them, except as the context or other provisions of this chapter may require.
History:
[63-3602, added 1965, ch. 195, sec. 2, p. 408; am. 1991, ch. 321, sec. 1, p. 834.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3603 - FARMING.

63-3603. FARMING. The terms "farm" and "farming" refer to and mean the business of operating for gain or profit a ranch or farm and include stock, dairy, poultry, fish, fur, fruit and truck farms, ranches, ranges and orchards, and custom farming.
History:
[63-3603, added 1965, ch. 195, sec. 3, p. 408; am. 1987, ch. 326, sec. 1, p. 682.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3604 - IN THIS STATE — IN THE STATE.

63-3604. IN THIS STATE — IN THE STATE. The terms "in this state" or "in the state" mean within the exterior limits of the state of Idaho and include all territory within these limits owned by or ceded to the United States of America.
History:
[63-3604, added 1965, ch. 195, sec. 4, p. 408.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3604B - INCLUDES AND INCLUDING.

63-3604B. INCLUDES AND INCLUDING. The terms "includes" and "including" when used in this act shall not be deemed to exclude other things otherwise within the meaning of the term defined.
History:
[(63-3604B) 63-3605, added 1965, ch. 195, sec. 5, p. 408; am. and redesig. 2019, ch. 320, sec. 7, p. 955.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3605C - LOGGING.

63-3605C. LOGGING. The term "logging" means the harvesting of forest trees by cutting, skidding, loading, thinning or decking, regardless of whether the forest trees are owned by the person performing the harvesting when such harvesting is for resale of the product harvested.
History:
[(63-3605C) 63-3605A, added 1989, ch. 257, sec. 1, p. 632; am. 1990, ch. 431, sec. 1, p. 1195; am. and redesig. 2019, ch. 320, sec. 8, p. 955.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3605E - MARKETPLACE FACILITATOR.

63-3605E. MARKETPLACE FACILITATOR. The term "marketplace facilitator" means a person that contracts with sellers to facilitate for consideration, including the deduction of fees from a transaction, the sale of the seller’s products through a physical or electronic marketplace operated by the person, and engages:
(1) Directly or indirectly, through one (1) or more affiliated persons, in any of the following:
(a) Transmitting or otherwise communicating the offer or acceptance between the buyer and seller;
(b) Owning or operating the infrastructure, electronic or physical, or the technology that brings buyers and sellers together;
(c) Providing a virtual currency that buyers are allowed or required to use to purchase products from the seller; or
(d) Software development or research and development activities related to any of the activities described in subsection (2) of this section, if the activities are directly related to a physical or electronic marketplace operated by the person or an affiliated person; and
(2) In any of the following activities, with respect to the seller’s products:
(a) Payment processing services;
(b) Fulfillment or storage services;
(c) Listing products for sale;
(d) Setting prices;
(e) Branding sales as those of the marketplace facilitator;
(f) Taking orders;
(g) Advertising or promotion; or
(h) Providing customer service or accepting or assisting with returns or exchanges.
History:
[63-3605E, added 2019, ch. 320, sec. 1, p. 948.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3605H - MINING.

63-3605H. MINING. The term "mining" means the extraction from the earth of a mineral as defined in sections 47-701 and 47-701A, Idaho Code, excepting therefrom geothermal resources, and includes the further processing of such mineral.
History:
[(63-3605H) 63-3605B, added 1993, ch. 319, sec. 1, p. 1175; am. and redesig. 2019, ch. 320, sec. 9, p. 956.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3605J - MODULAR BUILDING.

63-3605J. MODULAR BUILDING. The term "modular building," as defined in section 39-4301, Idaho Code, is a substantially complete building designed to be affixed to real property. The term "modular building," includes all components incorporated in such modular building at the time of manufacture and remaining unchanged at the time of the original retail sale. Furniture, fixtures, furnishings, appliances, and attachments not incorporated as component parts of the modular building at the time of manufacture shall be subject to the sales and use tax separately and distinctly from the sales price of a modular building. Refrigerators, ranges, draperies, and wood burning stoves placed in the modular home by the manufacturer shall be deemed to be components incorporated into such modular building.
History:
[(63-3605J) 63-3606A, added 1971, ch. 213, sec. 1, p. 935; am. 1986, ch. 30, sec. 10, p. 93; am. 1996, ch. 46, sec. 1, p. 120; am. 2007, ch. 252, sec. 14, p. 750; am. and redesig. 2019, ch. 320, sec. 10, p. 956.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3605L - MOTOR VEHICLE.

63-3605L. MOTOR VEHICLE. The term "motor vehicle" means a vehicle registered or required to be registered for use on public roads. The term "motor vehicle" does not include vehicles not required to be registered pursuant to section 49-426, Idaho Code, or intended for off-road use only, including snowmobiles, boats and aircraft, and all-terrain vehicles and off-road motorcycles when not used on public roads.
History:
[(63-3605L) 63-3606B, added 1999, ch. 42, sec. 1, p. 85; am. and redesig. 2019, ch. 320, sec. 11, p. 956.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3606 - NEW MANUFACTURED HOME.

63-3606. NEW MANUFACTURED HOME. (1) The term "new manufactured home" means a manufactured home, as defined in section 39-4105, Idaho Code, that is sold for the first time at retail. The sale of a new manufactured home by a licensed manufacturer to a licensed retailer who provides a valid resale certificate is exempt from sales and use tax under this chapter. The term "new manufactured home" includes all components incorporated in such manufactured home at the time of manufacture and remaining unchanged at the time of the original retail sale thereof.
(2) Furniture, fixtures, furnishings, appliances and attachments not incorporated as component parts of the manufactured home at the time of manufacture shall be subject to the sales and use tax separately and distinctly from the sales price of a new manufactured home at the time of its first retail sale. Items incorporated into the new manufactured home as component parts by the manufacturer are taxed at the same rate as the new manufactured home.
History:
[63-3606, added 1965, ch. 195, sec. 6, p. 408; am. 1976, ch. 297, sec. 1, p. 1025; am. 1986, ch. 30, sec. 9, p. 92; am. 2021, ch. 31, sec. 1, p. 73.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3606C - NEW PARK MODEL RECREATIONAL VEHICLE.

63-3606C. NEW PARK MODEL RECREATIONAL VEHICLE. (1) The term "new park model recreational vehicle" means a park model recreational vehicle as defined in section 49-117, Idaho Code, that is sold for the first time at retail. The term "new park model recreational vehicle" includes all components incorporated in such park model recreational vehicle at the time of manufacture and remaining unchanged at the time of the original retail sale thereof.
(2) Furniture, fixtures, furnishings, appliances and attachments not incorporated as component parts of the park model recreational vehicle at the time of manufacture shall be subject to the sales and use tax separately and distinctly from the sales price of the new park model recreational vehicle. Refrigerators, ranges, draperies and wood-burning stoves placed in a new park model recreational vehicle by the manufacturer shall be deemed to be components incorporated into such park model recreational vehicle.
History:
[63-3606C, added 2017, ch. 134, sec. 14, p. 324.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3607 - PERSON.

63-3607. PERSON. The term "person" includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or combination acting as a unit.
History:
[63-3607, added 1965, ch. 195, sec. 7, p. 408.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3607A - PRIMARY OR PRIMARILY.

63-3607A. PRIMARY OR PRIMARILY. (1) With respect to the use of tangible personal property, "primary" or "primarily" means the predominant or greatest use of the property.
(2) In determining the primary use of tangible personal property, all uses of the property shall be aggregated into total taxable uses and total nontaxable uses pursuant to the provisions of this chapter. The primary use shall be the greater of the total taxable use or total nontaxable use.
(3) The use of tangible personal property shall be measured in terms of hours, miles, gallons or other measure commonly or customarily used to measure or determine use of the property.
History:
[63-3607A, added 2013, ch. 8, sec. 1, p. 17.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3608 - PURCHASE.

63-3608. PURCHASE. The term "purchase" means any transfer, rental, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is a purchase. A transfer for a consideration of any publication or of tangible personal property which has been produced, fabricated, or printed to the special order of the customer is also a purchase.
History:
[63-3608, added 1965, ch. 195, sec. 8, p. 408.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3609 - RETAIL SALE — SALE AT RETAIL.

63-3609. RETAIL SALE — SALE AT RETAIL. The terms "retail sale" or "sale at retail" means a sale for any purpose other than resale in the regular course of business or lease or rental of property in the regular course of business where such rental or lease is taxable under section 63-3612(h), Idaho Code.
(a) All persons engaged in constructing, altering, repairing or improving real estate are consumers of the material used by them; all sales to or use by such persons of tangible personal property are taxable whether or not such persons intend resale of the improved property.
(b) For the purpose of this chapter, the sale or purchase of personal property incidental to the sale of real property or used mobile or manufactured homes is deemed a sale of real property.
History:
[63-3609, added 1965, ch. 195, sec. 9, p. 408; am. 1967, ch. 290, sec. 1, p. 805; am. 1971, ch. 213, sec. 2, p. 935; am. 1985, ch. 140, sec. 1, p. 383; am. 1986, ch. 30, sec. 11, p. 93; am. 1996, ch. 46, sec. 2, p. 120; am. 1998, ch. 48, sec. 1, p. 195; am. 2021, ch. 31, sec. 2, p. 74.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3610 - RETAILER.

63-3610. RETAILER. The term "retailer" includes:
(a) Every seller who makes any retail sale or sales of tangible personal property and every person engaged in the business of making retail sales at auction of tangible personal property owned by the person or others.
(b) Every person engaged in the business of making sales for storage, use, or other consumption or in the business of making sales at auction of tangible personal property owned by the person or others for storage, use, or other consumption.
(c) Every person making more than two (2) retail sales of tangible personal property during any twelve (12) month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy, or every person making fewer sales who holds himself out as engaging in the business of selling such tangible personal property at retail or who sells a motor vehicle.
(d) When the state tax commission determines that it is necessary for the efficient administration of this act to regard any salesmen, representatives, peddlers, or canvassers as agents of the dealers, distributors, supervisors, or employers under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of such dealers, distributors, supervisors, or employers, the state tax commission may so regard them and may regard the dealers, distributors, supervisors, or employers as retailers for the purpose of this act.
(e) Persons conducting both contracting and retailing activities. Such persons must keep separate accounts for the retail portion of their business and pay tax in the usual fashion on this portion.
History:
[63-3610, added 1965, ch. 195, sec. 10, p. 408; am. 1967, ch. 290, sec. 2, p. 805; am. 1995, ch. 54, sec. 1, p. 123; am. 1999, ch. 42, sec. 2, p. 85.]
2023 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.]
2023 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.]
2023 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.]