reglab/statecodes huggingface dataset:
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.050 - VETERINARIANS AND VETERINARY SUPPLIES

Current through August 31, 2023
Sections
				63-3612,
				63-3613,
				63-3622,
				63-3622D, Idaho Code
01.
In General
. Fees charged by
			 a veterinarian for professional services are not taxable. Tangible personal
			 property used or consumed by a veterinarian or sold by a veterinarian is
			 taxable in accordance with the provisions of this rule. (3-31-22)
02.
Drugs and Other Supplies
.
			 Drugs and other supplies used by a veterinarian while treating animal patients
			 are tangible personal property consumed by the veterinarian in the course of
			 providing services. If the veterinarian has not paid sales tax on his purchase
			 of the drugs or supplies, a use tax is owed by the veterinarian.
			 (3-31-22)
03.
Services
			 Provided to Exempt Customers
. The veterinarian's use of drugs is taxable
			 even though he may be providing services to a cattle rancher, dairyman or other
			 producer because the drugs are consumed by the veterinarian and not by the
			 producer. Since the production exemption is available only to persons engaged
			 in a production business, the veterinarian does not benefit from the exemption.
			 (3-31-22)
04.
Retail Sales of
			 Drugs and Supplies
. The sale of drugs and veterinary supplies is a
			 retail sale and veterinarians making such sales collect and remit sales tax on
			 those sales. However, the sale of drugs and veterinary supplies to a person
			 operating a stock, dairy, poultry, fish, fur, or other ranch for gain or profit
			 is exempt if documented by an exemption certificate as provided in Rule
			 128 of these rules.
			 (3-31-22)
05.
Equipment and
			 Supplies
. Tangible personal property purchased or acquired by the
			 veterinarian for the operation of his business including professional
			 instruments and supplies, and office furnishings and equipment are taxable.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.051 - DISCOUNTS, COUPONS, REBATES, AND GIFT CERTIFICATES

Current through August 31, 2023
Sections
				63-3612,
				63-3613, Idaho Code
01.
Adjustments That Apply After Tax
			 Calculation
. Tax must be charged before deducting the following:
			 (3-31-22)
a. Cash discounts. A cash discount
			 is a discount offered by a retailer to a buyer as an inducement for prompt
			 payment. Sales tax must be computed on the full amount of the purchase price
			 before the cash discount is subtracted. When an invoice or other billing
			 document states that a discount will be allowed if payment is made before a
			 certain date, then the discount is presumed to be a cash discount. Discounts
			 allowed on payments received after the stated date are presumed to be cash
			 discounts unless proven to the contrary by clear and convincing evidence.
			 (3-31-22)
b. Manufacturer's
			 rebates. A manufacturer's rebate means a cash payment made by a manufacturer to
			 a consumer who has purchased or is purchasing the manufacturer's product from
			 the retailer. Except as provided by Subsection
			 051.02 of this rule, sales tax
			 is computed on the full amount of the purchase price without regard to the
			 manufacturer's rebate. Any rebate received by the buyer from the manufacturer,
			 distributor, or any person other than the retailer will not reduce the retail
			 sales price taxable. Rebates paid by a retailer to the consumer will also be
			 included in the taxable price if the retailer has been reimbursed by a third
			 party, such as the manufacturer. (3-31-22)
c. Manufacturer's discount. A manufacturer's
			 discount is a price reduction offered by a manufacturer to a consumer for
			 purchasing their product from a retailer who is then reimbursed that amount by
			 that manufacturer. Sales tax is computed on the full amount of the purchase
			 price before subtracting the coupon amount. This includes coupons issued by a
			 manufacturer allowing the buyer to buy one item and get a second item free if
			 the retailer will be reimbursed by the manufacturer. (3-31-22)
d. Food Stamps and WIC. Purchases of food
			 with coupons issued under the Federal Food Stamp Program or food checks issued
			 by the Federal Special Supplemental Food Program for Women, Infants, and
			 Children, (WIC), are exempt from sales or use tax. When a buyer uses
			 manufacturer's discount coupons along with food stamps or WIC checks to
			 purchase food items that qualify under these programs, the discount value of
			 the coupon is taxable. For example, a food stamp recipient purchases fifteen
			 dollars ($15) worth of eligible food, surrenders manufacturer's discount
			 coupons valued at two dollars ($2), and pays with thirteen dollars ($13) in
			 food stamps. Sales tax is due on the two dollar ($2) discounted amount. The
			 buyer may not use food stamps or WIC checks to pay sales tax due.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.053 - FEES CHARGED FOR FAX SERVICES

Current through August 31, 2023
Sections
				63-3612,
				63-3616, Idaho Code
01.
Sending a Fax
. A fee charged
			 for sending a fax is not taxable. (3-31-22)
02.
Receiving a Fax
. A fee
			 charged by a print shop, hotel, or other retailer to a person receiving and
			 printing a fax is a fee charged for a photocopy and is a taxable sale of
			 tangible personal property. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.054 - PERSONS ENGAGED IN PRINTING

Current through August 31, 2023
Sections
				63-3612,
				63-3613,
				63-3616,
				63-3621,
				63-3622, Idaho Code
01.
Private Printing Plants
.
			 Persons operating private printing plants in conjunction with their principal
			 business pay sales or use tax on the purchase of equipment and supplies used to
			 produce display signs, advertising brochures, and other materials for their own
			 consumption. (3-31-22)
02.
Printing upon Special Order
. Persons primarily engaged in the
			 printing of tangible personal property upon special order for a consideration
			 may purchase equipment and supplies directly used to produce such property
			 exempt from sales or use tax. (3-31-22)
a.
			 The sale of typography, art work, photoengraving, electros, mats, stereotypes,
			 hand or machine composition, lithographic plates or negatives, electrotypes,
			 etc., to a person primarily engaged in the printing of tangible personal
			 property for a consideration, and to be used directly by such person is deemed
			 essentially sales of service or exempt materials and not taxable.
			 (3-31-22)
b. When purchasing goods
			 exempt from tax, the printer provides the seller with a properly completed
			 exemption certificate. See Rule
			 128 of these rules.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.056 - PHOTOGRAPHERS AND PHOTOFINISHERS

Current through August 31, 2023
Sections
				63-3616,
				63-3622,
				63-3622D, Idaho Code
01.
Sales of Photographs
.
			 (3-31-22)
a. Printed photographs are tangible
			 personal property. Sales of printed photographs are taxable.
			 (3-31-22)
b. Digital photographs
			 are tangible personal property when sold and delivered to the buyer on storage
			 media. Sales of digital photographs are taxable when sold and delivered to the
			 buyer on storage media. (3-31-22)
c. Digital photographs are not tangible
			 personal property when delivered electronically. Sales of digital photographs
			 are not taxable when sold and delivered to the buyer electronically.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.057 - DRY CLEANERS, LAUNDRIES, LAUNDROMATS, AND LINEN SUPPLIERS

Current through August 31, 2023
Sections
				63-3612,
				63-3622,
				63-3622X, Idaho Code
01.
Dry Cleaners and Laundries
.
			 Dry cleaners perform a service and are not required to collect tax from their
			 customers. Dry cleaners pay sales or use tax on purchases of cleaning supplies,
			 hangers, plastic bags and other supplies used in the performance of this
			 service. The purchases of dry-to-dry transfer systems by dry cleaners are
			 exempt from sales and use tax. This exemption applies only to the purchase of
			 entire systems and does not apply to purchases of repair parts for such
			 systems. (3-31-22)
02.
Linen
			 Suppliers
. (3-31-22)
a. Linen supply
			 firms or laundries which furnish such items as sheets, pillowslips, towels,
			 uniforms, diapers, etc., collect and remit sales tax based on the rental
			 charge. The sales tax will also apply to the rental of shop towels, floor mats
			 for building entrances, dust mops, room deodorizers and any other tangible
			 personal property rented or leased for building maintenance or service. The
			 entire price charged for such rentals is taxable unless a reasonable charge for
			 cleaning is separately stated. If the allocation between rental and cleaning
			 fees is unreasonable, the Commission may deem the entire fee, or any portion
			 thereof, to be taxable. (3-31-22)
b. Items acquired by these firms which are
			 purchased for resale, rental or lease in the ordinary course of business, may
			 be purchased exempt from sales tax if a properly executed resale certificate is
			 provided to the seller, in accordance with Rule
			 128 of these rules.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.059 - SALES BY FLORISTS

Current through August 31, 2023
Sections
				63-3612,
				63-3613, Idaho Code
01.
Sales
. Florists are
			 retailers engaged in the business of selling tangible personal property and are
			 to collect and remit sales tax from the buyer. (3-31-22)
a. Charges for creating, processing,
			 fabricating, or setting up floral or plant arrangements are taxable, even if
			 separately stated. (3-31-22)
b.
			 Separately stated delivery charges, relating only to the transportation of the
			 product after the sale, are not taxable. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.060 - FEDERAL EXCISE TAXES AND RETAILERS TAXES

Current through August 31, 2023
Sections
				63-3612,
				63-3613,
				63-3621, Idaho Code
01.
General Rule
. The taxable
			 sales price includes any amount required to be paid by a retailer or his
			 customer as a federal importer's or manufacturer's excise tax. (3-31-22)
a. Example. Federal taxes on: tobacco
			 products, distilled spirits, beer, cheese, mixed flour, processed and renovated
			 butter. (3-31-22)
b. Example. Any
			 federal tax payable to the wholesaler, importer, manufacturer or other
			 producers, such as taxes on gasoline, automobiles, tires, sporting goods, or
			 other tangible personal property when sold by the wholesaler, importer,
			 manufacturer, or other producer. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.061 - TRANSPORTATION, FREIGHT, AND HANDLING CHARGES

Current through August 31, 2023
Sections
				63-3612,
				63-3613, Idaho Code
01.
In General
. Whether or not
			 transportation and handling charges are separately stated, the sales price
			 includes any charges made for delivery of goods to the seller. Charges for
			 transportation and handling of goods to the consumer are not included as a part
			 of the sales price regardless of when title passes. (3-31-22)
02.
Charges Not Separately
			 Stated
. Regardless of other provisions of this rule, transportation and
			 handling charges which are not separately stated are included in the taxable
			 sales price. (3-31-22)
03.
Example 1: Charges for Delivery to the Seller
. A customer orders
			 goods from a retailer. The goods are shipped to a catalog store where the
			 customer picks them up. A charge to the customer for delivery to the store is a
			 charge for delivery to the seller and is included in the taxable sales price.
			 (3-31-22)
04.
Example 2:
			 Freight-In Taxable
. A seller of construction equipment orders a part for
			 a customer. The seller separately states on the invoice charges for freight-in
			 to the seller and freight-out to the consumer. The charges for freight-in are
			 part of the taxable sales price. The charges for freight-out are not taxable.
			 (3-31-22)
05.
Example 3:
			 Delivery by Retailer
. A consumer orders building materials from a
			 retailer. The retailer delivers the goods to the buyer by means of the
			 retailer's delivery van. The retailer separately states the charge for
			 transportation and handling of the building materials. Since the charge is for
			 delivery to the consumer, it is not subject to sales tax. (3-31-22)
06.
Example 4: Use of Transportation
			 Charges as a Means of Avoiding Sales Tax
. Seller offers to give away
			 merchandise worth approximately twenty dollars ($20) if the buyer pays shipping
			 of nineteen dollars and ninety-five cents ($19.95). The entire price of
			 nineteen dollars and ninety-five cents ($19. 95) is taxable.
			 (3-31-22)
07.
Demurrage
. Demurrage charges are not taxable if right, power, and
			 control of the ship, freight car, or truck remains with the transportation
			 company. Demurrage is defined as a charge by a transportation company to its
			 customer for detaining a ship, freight car, or truck beyond the time allowed
			 for loading or unloading. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.063 - BAD DEBTS AND REPOSSESSIONS

Current through August 31, 2023
Sections
				63-3612,
				63-3613,
				63-3619,
				63-3626, Idaho Code
01.
In General
. Sales tax is
			 collected on an accrual basis. The tax is owed to the state at the time of
			 sale, regardless of when the payment is made by the customer.
			 (3-31-22)
02.
Rules for
			 Unsecured Credit Sales
. The following rules apply to unsecured credit
			 sales: (3-31-22)
a. When a seller cannot
			 collect accounts receivable arising from an unsecured credit sale of tangible
			 personal property subject to sales tax, he can make an adjustment on his sales
			 tax return or apply for a refund of taxes according to this rule.
			 (3-31-22)
b. The adjustment or
			 refund may be claimed on the sales tax return for the month in which the bad
			 debt adjustment is made on the books and records of the taxpayer. The tax for
			 which the credit or refund is sought is included in the amount financed and
			 charged off as a bad debt for income tax purposes. (3-31-22)
c. A written claim for the refund may also be
			 filed with the Commission within three (3) years from the time the tax was paid
			 to the Commission. The Commission will review all such refund claims. See Rule
			 117 of these rules, Refund Claims.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.065 - TIRES BALANCING, STUDDING, AND SIPING

Current through August 31, 2023
Sections
				63-36112,
				63-3613,
				63-3619, Idaho Code
01.
Services Subject to Sales
			 Tax
. Sales tax applies to the amount charged for services agreed to be
			 performed in conjunction with the sale of a tire. Examples of such taxable
			 services are balancing, studding, siping, or similar charges. Sales tax will
			 apply to the total amount charged for the tire, the services, and the materials
			 used to perform the services. (3-31-22)
02.
Services Not Subject to Sales
			 Tax
. (3-31-22)
a. Sales tax does not
			 apply to the amount charged for balancing, studding, or siping a tire owned by
			 the customer. (3-31-22)
b. Sales
			 tax does not apply to a separately stated fee to mount or install a tire
			 whether sold new or owned by the customer. (3-31-22)
c. The person performing the nontaxable
			 service pays use tax on the value of the materials used in performing the
			 service. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.066 - CONTRACTOR'S USE OF TANGIBLE PERSONAL PROPERTY

Current through August 31, 2023
Sections
				63-3609(a),
				63-3620,
				63-3621, Idaho Code
01.
Use
. The term use includes
			 the exercise of any right or power over tangible personal property in the
			 performance of a contract, regardless of whether title to the tangible personal
			 property is vested in the contractor or the tangible personal property is
			 leased. (3-31-22)
02.
Contractors Use of Tangible Personal Property
. If title to the
			 tangible personal property is vested in an entity not entitled to the
			 production exemption, use tax will apply to the contractor. For contractors
			 improving real property, see Rule
			 012 of these rules.
			 (3-31-22)
03.
Exception
. The Sales Tax Act provides only one (1) exception. If
			 title to the tangible personal property is vested in a person entitled to the
			 production exemption (see Rule
			 079 of these rules), the
			 contractor's use of the property will also be exempt. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.067 - REAL PROPERTY

Current through August 31, 2023
Sections
				63-3609,
				63-3612,
				63-3616, Idaho Code
01.
Real Property
. For the
			 purpose of these rules, the term real property means land and improvements or
			 fixtures to the land. (3-31-22)
02.
Improvements or Fixtures
. Improvements or fixtures to real
			 property include: (3-31-22)
a. Property which
			 is physically attached to the land or other improvements affixed to the land in
			 such a manner that it may not be removed without materially damaging the real
			 property or is of such a nature that it would normally be expected to be sold
			 together with the land. (3-31-22)
b. Property which increases the market value
			 of the land or increases the ability of the possessor of the land to use it
			 more productively. (3-31-22)
c.
			 Property which increases the market value or productivity on a relatively
			 permanent basis. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.068 - COLLECTION OF TAX

Current through August 31, 2023
Section
				63-3619, Idaho Code
01.
In General
. Idaho Sales Tax
			 is an excise tax which is imposed upon each sale at retail. The tax is computed
			 at the time of each sale and the tax on the total sales for the reporting
			 period, usually monthly, will be reported and paid on or before the due date as
			 established by Rule 105 of these
			 rules. (3-31-22)
02.
Sales
			 Tax to Be Collected by Retailer
. Sales tax is to be collected by the
			 retailer from the customer. The tax will be computed on and collected for all
			 credit, installment, conditional or similar sales when made or, in the case of
			 rentals, when the rental is charged. (3-31-22)
03.
Computation of Tax
. The
			 retailer will compute the tax upon the total sale to a buyer at a given time
			 and not upon each individual item purchased. (3-31-22)
04.
Tax Rate
. For the purpose of
			 these rules, the terms "tax rate" or "rate" means the current tax rate as
			 defined in Sections
			 63-3619 and
			 63-3621, Idaho Code. References to
			 the tax rate in these rules may not reflect the current rate in effect.
			 (3-31-22)
05.
Bracket System
			 for Six Percent Tax Rate
. Beginning October 1, 2006, the sales tax rate
			 is six percent (6%). The following schedule is to be used in determining the
			 amount of tax to be collected by a retailer at the time of sale. (3-31-22)
a. Multiply six cents ($0.06) for every whole
			 dollar included in the sale, and (3-31-22)
b. Add for each additional fractional dollar
			 amount of sale the corresponding tax below:
Dollar Amount of Sale
Tax
0.00 - 0.03
- .00
0.04 - 0.20
- .01
0.21 - 0.37
- .02
0.38 - 0.53
- .03
0.54 - 0.70
- .04
0.71 - 0.87
- .05
0.88 - 0.99
- .06
However, sales to a total amount of eleven cents ($0.11) or
				less are exempt from tax. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.069 - INTERSTATE COMMERCE

Current through August 31, 2023
Sections
				63-3612,
				63-3613,
				63-3621, Idaho Code When tangible
				personal property is located within the state of Idaho at the time of sale and
				is delivered within the state of Idaho, such sale is taxable irrespective of
				where the parties to the contract of sale are located and where the contract
				was made or accepted or the funds paid. Example: A Washington-based interstate
				trucking firm hires an Idaho repair facility to install parts on a disabled
				truck. The trucking firm takes delivery of the repaired vehicle in Idaho. The
				sale of the parts is subject to Idaho sales tax. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.070 - PERMITS

Current through August 31, 2023
Section
				63-3620, Idaho Code
01.
Requirements for Obtaining
			 Permits
. All retailers, wholesalers and other persons required to
			 collect sales tax must obtain a permit from the Commission before engaging in
			 business. No fee is required for the initial sales tax permit. (3-31-22)
a. Every wholesaler, retailer or other person
			 required to collect sales tax must apply for a permit on the form prescribed by
			 the Commission. Application forms may be obtained by contacting any Commission
			 office. The application for a permit must list each place of business operated
			 by the same person, firm or corporation. The permit must be posted in a
			 conspicuous place at each location for which it is issued. A separate permit
			 number must be obtained for each business name. (3-31-22)
b. Example 1: Corporation A operates the
			 businesses named B, C, and D. Three (3) permit numbers are required, regardless
			 of how many locations operate using the business names B, C, and D.
			 (3-31-22)
c. Example 2: Corporation
			 E operates three locations, using the business name F. Only one permit number
			 is needed, since all locations have the same business name.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.072 - APPLICATION AND PAYMENT OF USE TAX

Current through August 31, 2023
Sections
				63-3615,
				63-3621,
				63-3622, Idaho Code
01.
Imposition of Use Tax
. Use
			 tax is imposed upon the privilege of using, storing, or otherwise consuming
			 tangible personal property within Idaho. The tax is imposed on the value of the
			 tangible personal property. A recent sales price is presumptive evidence of the
			 value. In the absence of a recent sales price, the value of the property
			 subject to use tax will be the fair market value at the time of first use in
			 Idaho. Special rules apply to transient equipment which is present in Idaho
			 ninety (90) days or less in any consecutive twelve (12) months. See Section
			 63-3621A, Idaho Code.
			 (3-31-22)
02.
Use
. Use
			 is the exercise of right or power over tangible personal property incident to
			 either ownership of the property or the performance of a contract. The term
			 "use" does not include use of tangible personal property incident to the
			 performance of a contract if the owner of the tangible personal property is a
			 business primarily engaged in producing tangible personal property for resale
			 and the property is exempt under Section
			 63-3622D, Idaho Code. See Rules
			 012,
			 077, and
			 079 of these rules.
			 (3-31-22)
03.
Storage
.
			 Storage is any keeping or retention of tangible personal property in this
			 state, except as inventory for the purpose of sale in the regular course of
			 business or for subsequent use solely outside Idaho. (3-31-22)
04.
Specifically Excluded from the
			 Definition of Both Use and Storage Are
: (3-31-22)
a. Retention or use of property for
			 subsequent transportation outside the state; or (3-31-22)
b. Processing, fabricating, repairing, or
			 manufacturing property for subsequent transportation and use or resale solely
			 outside the state. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.074 - DONATIONS TO POLITICAL SUBDIVISIONS AND CERTAIN NONPROFIT ORGANIZATIONS OF TANGIBLE PERSONAL PROPERTY USED FOR IMPROVEMENTS TO REAL PROPERTY

Current through August 31, 2023
Sections
				63-3609,
				63-3612,
				63-3613,
				63-3621,
				63-3622O, Idaho Code
01.
Donated Property
. Effective
			 July 1, 1991, there is an exemption from the use tax for the donation of
			 tangible personal property which is incorporated into real property, when
			 donated to the state of Idaho, political subdivisions of this state, or a
			 nonprofit organization as defined in Section
			 63-3622O, Idaho Code. The
			 exemption applies whether the tangible personal property is incorporated into
			 real property by the donee, a contractor or subcontractor or any other person.
			 (3-31-22)
02.
Purchase of
			 Donated Items
. This exemption does not apply to sales tax which is
			 applicable to the purchase of tangible personal property which will be donated
			 to the state of Idaho, its political subdivisions, or qualified nonprofit
			 organizations, for incorporation into real property. (3-31-22)
03.
Property Not Incorporated into Real
			 Property
. This exemption does not apply to the sales or use tax
			 applicable to tangible personal property donated to the state of Idaho, its
			 political subdivisions, or qualified nonprofit organizations when the property
			 donated will not be incorporated into real property. (3-31-22)
a. Example 1: A concrete company removes from
			 inventory and donates twenty (20) yards of redimix concrete to a nonprofit
			 Idaho college for the footings of a storage building. Another contractor who is
			 donating labor for erection of the building places the redi-mix concrete.
			 Neither the redi-mix concrete company nor the contractor owe use tax.
			 (3-31-22)
b. Example 2: The same
			 concrete company donates twenty (20) yards of redi-mix concrete to a nonprofit
			 organization which is not listed in Section
			 63-3622O, Idaho Code. The concrete
			 company owes use tax on the cost of the materials removed from inventory for
			 the donation. (3-31-22)
c. Example
			 3: A contractor buys materials from a local lumber yard which they donate to
			 the nonprofit Idaho college to be used in building a storage building. This
			 contractor pays sales tax on the material because the law provides exemption
			 only from use tax. (3-31-22)
d.
			 Example 4: A local automobile dealer takes three vehicles from inventory and
			 donates them to the athletic department of an Idaho university. The exemption
			 does not apply. The automobile dealer owes use tax on his cost of the vehicles
			 because the vehicles will not become improvements to real property.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.078 - MOTOR FUELS

Current through August 31, 2023
Sections
				63-3621,
				63-3622C,
				63-3622D,
				63-3622G, Idaho Code
01.
Exemptions
. (3-31-22)
a. Motor fuels, including gasoline, diesel
			 and gaseous fuels, upon which the taxes are imposed by Title 63, Chapter 24,
			 Idaho Code, are exempt from sales and use taxes. IDAPA 35.01.05, "Idaho Motor
			 Fuels Tax Administrative Rules," explains in detail which petroleum and gaseous
			 products are taxable as motor fuel. Also exempt are purchases upon which motor
			 fuels taxes have been paid. If such purchases are later included in credits or
			 refunds for motor fuels taxes paid and not subject to taxes imposed by Title
			 63, Chapter 24, Idaho Code, and no other exemption applies, sales and use taxes
			 will be applicable. (3-31-22)
b.
			 Fuel may be exempt under Section
			 63-3622(D), Idaho
			 Code. (3-31-22)
c. Fuel used as
			 heating fuel may be exempt if it qualifies under the exemption for space
			 heating materials. See Rule
			 088 of this rule.
			 (3-31-22)
d. The sale or use of
			 fuel for subsequent use outside this state and fuel brought into this state in
			 the fuel tanks of vehicles in interstate commerce may be exempt. Carriers
			 engaging in interstate commerce are required to maintain sufficient verifiable
			 statistical data to substantiate any exemption claimed for fuel purchased in
			 Idaho for use outside this state. In the case of a substantial change in the
			 mode of operation of the carrier or other circumstances that would cause the
			 statistical data to be invalid, the carrier is required to review and adjust
			 the exemption claimed accordingly. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.079 - PRODUCTION EXEMPTION

Current through August 31, 2023
Sections
				63-3622,
				63-3622D,
				63-3622HH, Idaho Code.
01.
In General
. Section
			 63-3622D, Idaho Code, known as the
			 production exemption, provides an exemption from sales and use taxes for
			 certain tangible personal property used in production activities. The
			 production activities include: (3-31-22)
a. A
			 manufacturing, processing, or fabrication operation primarily devoted to
			 producing tangible personal property that it will sell and is intended to be
			 ultimately sold at retail. (3-31-22)
b. The following types of businesses may also
			 qualify for the exemption, even though they perform services and do not
			 actually sell tangible personal property: (3-31-22)
i. The business of custom farming or
			 operating a farm or ranch for profit. (3-31-22)
ii. The business of contract mining or
			 operating a mine for profit. (3-31-22)
iii. Businesses devoted to processing
			 tangible personal property for use as fuel for the production of energy.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.082 - ABOVEGROUND, OPEN PIT, MINING

Current through August 31, 2023
Sections
				47-701,
				47-701A,
				63-3605H,
				63-3622,
				63-3622D,
				63-3622X, Idaho Code This rule is
				meant to show how the production exemption applies to the aboveground, open
				pit, mining industry. This rule is based on the usual methods of doing business
				in the industry. Differences in the way a specific taxpayer conducts his
				business can result in determinations different than those stated in this rule.
				In cases not covered by this rule, the general principles stated in Rule
				079 of these rules apply.
				Determinations of taxability are made based on primary use of the equipment.
				This rule applies only to aboveground mining activities commonly referred to as
				open pit mining. Mining does not include soil extraction. (3-31-22)
01.
Exempt Purchases
. The
			 following are generally considered nontaxable: (3-31-22)
a. Drilling and blasting, to loosen
			 overburden for removal or, to define limits of existing ore bodies using track
			 drills, rotary drills, and compressors to operate them, drill rods, drill bits,
			 explosives, caps, fuses, etc., for this purpose. (3-31-22)
b. Ore and overburden extraction and removal
			 using front end loaders, track loaders, power shovels, backhoes, scoop loaders,
			 and similar equipment used to extract and load ore or strip and load
			 overburden. (3-31-22)
c. Hauling of
			 ore and overburden to stockpiles, loading sites, or disposal sites on the mine
			 site using scrapers, carryalls, and off-highway trucks and trailers.
			 (3-31-22)
d. Ore sorting, grading,
			 sizing, and crushing operations, including unloading from transport devices
			 using bulldozers, front end loaders, crushers, conveyors, and similar
			 equipment. (3-31-22)
e. Pollution
			 control equipment required by a state or federal agency. See Section
			 63-3622X, Idaho Code.
			 (3-31-22)
f. Safety equipment and
			 supplies required by a state or federal agency when directly used in a mining
			 area. (3-31-22)
g. Equipment used
			 primarily to fabricate or install production equipment. (3-31-22)
h. Equipment such as cranes, manlifts, and
			 scissorlifts, used primarily to install production equipment.
			 (3-31-22)
i. Equipment and supplies
			 used in the performance of a quality control function which is an integral and
			 necessary step in maintaining specific product standards.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.083 - FARMING AND RANCHING

Current through August 31, 2023
Sections
				63-3603,
				63-3622,
				63-3622D,
				63-3622HH, Idaho Code This rule is
				intended to illustrate the application of the production exemption to the
				farming and ranching industry. The provisions of this rule are based on the
				usual methods of doing business in the industry. Specific factual differences
				in the manner in which a specific taxpayer may conduct his business can result
				in determinations different from those stated in this rule. Cases not covered
				by this rule are controlled by the general principles stated in Rule
				079 of these rules. Some equipment
				may be used for more than one purpose. Determinations of taxability will be
				based upon the equipment's primary use. (3-31-22)
01.
In General
. Farming includes
			 custom farming and the operation of a farm or ranch, and includes stock, dairy,
			 poultry, fish, fur, fruit and truck farms, ranches, ranges, and orchards
			 operated with the intention of making a gain or profit. Farming does not
			 include operation of ranches or stables where the sole purpose is showing or
			 racing horses, or the breeding of show or race horses. (3-31-22)
02.
Property Primarily and Directly
			 Used
. As applied to the business of farming, the exemption applies to
			 all tangible personal property which is primarily and directly used to conduct
			 the farming business, and which is necessary or essential to the operation,
			 except those categories of property listed in other sections of this rule.
			 (3-31-22)
03.
Directly
			 Used
. The term "directly used or consumed in or during" farming
			 operation means the performance of a function reasonably necessary to the
			 operation of the total farming business, including the planting, growing,
			 harvesting, storage and removal from storage of crops and other agricultural
			 products, and movement of crops and produce from the place of harvest to the
			 place of initial storage. (3-31-22)
04.
Transportation Activities
.
			 Equipment used to move farm produce to initial storage is exempt, even though
			 it may be mounted on a vehicle which is required to be licensed and is taxable.
			 Equipment qualifies for this exemption if: (3-31-22)
a. It is readily removable from the vehicle
			 on which it is mounted; (3-31-22)
b. It is separately stated on the vendor's
			 invoice; and (3-31-22)
c. It is
			 sold to a qualified farming operation and is supported by a valid exemption
			 claim form. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.084 - CONTAINERS RETURNABLE/NONRETURNABLE

Current through August 31, 2023
Sections
				63-3622,
				63-3622E, Idaho Code
01.
Container
. A container
			 encloses or will enclose tangible personal property which is sold at wholesale
			 or retail. A container may be comprised of one (1) or more components. Items
			 used as shipping supplies which do not enclose the product are not considered
			 to be containers. Example: Cartons of canned goods are placed on a pallet.
			 Shrink wrap is used to bind the cartons to the pallet. A shipping address label
			 is affixed to the shrink wrap. The container includes the cans in which the
			 goods are enclosed; the cartons in which the canned goods are placed; and the
			 shrink wrap and pallet which enclose the cartons. The address label is not part
			 of the container. (3-31-22)
02.
Containers Exempt from Tax
. The following containers are exempt
			 from sales or use tax: (3-31-22)
a.
			 Nonreturnable containers purchased by a retailer or wholesaler who places the
			 contents in the container and sells the contents with the container at retail
			 or wholesale, including cans, barrels, boxes, cartons, grocery sacks,
			 disposable soft drink cups and lids, and other to-go fast food containers.
			 (3-31-22)
b. Returnable containers
			 when the container, along with the contents, is sold at retail if the fee for
			 the container is separately stated, including returnable beer kegs, returnable
			 barrels, and returnable pallets. (3-31-22)
c. Returnable containers when sold back to
			 retailers or manufacturers for refilling. (3-31-22)
d. Returnable or nonreturnable containers
			 when sold with contents that are exempted from the tax, regardless of whether
			 or not the container is separately billed, including containers for
			 prescription drugs, and oxygen or acetylene cylinders, when the use of the
			 gases qualifies for the production exemption. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.085 - SALES TO AND PURCHASES BY NONPROFIT ORGANIZATIONS

Current through August 31, 2023
Sections
				63-3622 and
				63-3622O, Idaho Code
01.
In General
. The Sales Tax
			 Act does not provide any general exemption for, charitable or nonprofit
			 organizations, corporations, associations or other entities. Specific statutory
			 provisions provide exemptions for some charitable organizations. Unless an
			 exemption is clearly granted to a specific organization or to specific sales or
			 purchases by a specific organization or a class of organization, no exemption
			 applies. Special rules apply to religious organizations. See Rule
			 086 of these rules.
			 (3-31-22)
02.
Educational
			 Institutions
. Sales to and purchases made by non-profit educational
			 institutions, as defined in Section
			 63-3622O, Idaho Code, are exempt
			 from Idaho sales or use taxes. (3-31-22)
03.
Health Related Entities
.
			 Sales to and purchases made by the specific health related entities listed in
			 Section 63-3622O, Idaho Code, are exempt
			 from Idaho sales or use taxes. Health related organizations not named are not
			 entitled to any exemption from sales and use taxes as a health related entity.
			 (3-31-22)
04.
Hospitals
. In addition to the health related entities listed in
			 Section 63-3622O, Idaho Code, hospitals
			 which are nonprofit institutions licensed for the care of ill persons are
			 exempt. To qualify for the exemption the hospital needs to be a facility
			 defined in Section
			 39-1301(a), Idaho
			 Code, and licensed as provided in Chapter 13, Title 39, Idaho Code, or an
			 equivalent law in another state. Hospitals operated for profit do not qualify
			 for this exemption, nor do nursing homes, clinics, doctors' offices, or similar
			 facilities unless the organization qualifies for an exemption under Section
			 63-3622O, Idaho Code.
			 (3-31-22)
05.
Idaho Foodbank
			 Warehouse, Inc
. The Idaho Foodbank Warehouse, Inc. is a nonprofit
			 corporation which gathers food and food products at one (1) central location
			 for distribution to food banks throughout Idaho. All sales to, donations to,
			 and purchases by the Idaho Foodbank Warehouse, Inc., are exempt from sales and
			 use taxes. (3-31-22)
a. Example 1: The XYC
			 Corporation buys food from a grocer to donate to the Idaho Foodbank Warehouse,
			 Inc. The XYC Corporation pays sales tax on the purchase since they are not
			 purchasing the food for resale and no other exemption applies.
			 (3-31-22)
b. Example 2: The Idaho
			 Food Bank Warehouse, Inc. buys office supplies. No tax is due on the purchase.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.086 - SALES AND PURCHASES BY RELIGIOUS ORGANIZATIONS

Current through August 31, 2023
Sections
				63-3612,
				63-3622,
				63-3622J,
				63-3622KK, Idaho Code
01.
In General
. The Sales Tax
			 Act does not provide a general exemption from sales or use tax for religious
			 organizations. Other than the exemptions discussed in this rule, sales and
			 purchases by religious organizations are taxable. (3-31-22)
02.
Meals Sold by a Church to Members
			 Only
. An exemption is provided by Section
			 63-3622J, Idaho Code, for the sale
			 of meals by a church to its members at a church function. For the exemption to
			 apply, the meals have to be sold to members only. (3-31-22)
a. If the meal is open to members only, the
			 church can buy the food without paying tax by providing the vendor with a
			 properly completed exemption certificate or, if the church holds an Idaho
			 seller's permit number, it may provide the vendor with a properly completed
			 resale certificate. See Rule
			 128 of these rules.
			 (3-31-22)
b. If the meal is open to
			 persons other than members of the church, this exemption does not apply. See
			 Subsection 086.03 of this rule.
			 (3-31-22)
c. Food purchased to
			 prepare meals which are not sold by the church, such as meals for resident
			 pastors or for nuns living in a convent or associated with a hospital, is
			 taxable. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.087 - LEASE OR RENTAL OF MOTION PICTURE TELEVISION FILM

Current through August 31, 2023
Sections
				63-3612,
				63-3613,
				63-3622, Idaho Code The sales tax
				or use tax is not applicable to rentals or leases of motion picture film to
				theaters or other exhibiting enterprises where admission to the showing of
				films is taxable. In the case of radio and television stations, the purchase of
				films, tapes or records is exempt. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.089 - BOY SCOUT, GIRL SCOUT AND 4-H GROUP SALES AND PURCHASES

Current through August 31, 2023
Sections
				63-3612,
				63-3613,
				63-3622,
				63-3622GK, Idaho Code
01.
Sales by Scout and 4-H
			 Groups
. In general, when a Scout or 4-H group makes retail sales to
			 their members or to the public, they are a retailer and need to obtain an Idaho
			 seller's permit number. (3-31-22)
a. Sales to
			 Members. Tangible personal property sold to members is subject to sales tax,
			 including badges, insignia, uniforms, and magazines. Camp fees are subject to
			 sales tax. Dues charged to members are not taxable. (3-31-22)
b. Sales by Members. Sales of tangible
			 personal property by members, such as cookies, food, and magazines are taxable.
			 The club is responsible for the collection and remittance of the tax.
			 (3-31-22)
c. Sales of Animals.
			 Sales of animals in conjunction with a fair or at the Western Idaho Spring Lamb
			 Sale by 4-H or FFA club members are not taxable. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.090 - GAS, WATER, ELECTRICITY DELIVERED TO CUSTOMERS

Current through August 31, 2023
Section
				63-3622F, Idaho Code
01.
In General
. Gas, water and
			 electricity delivered to customers includes those products of public or private
			 utility service or user's cooperative or similar organizations when sold to
			 customers for the customer's use. (3-31-22)
02.
Telephone Service
.
			 Electricity includes the dial tone for telephone utility service.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.091 - SALES TO INDIANS

Current through August 31, 2023
01.
Sales to
			 Indians
. Indians make sales tax free purchases if these purchases are
			 made within the boundaries of an Indian Reservation. The retailer will retain
			 documentation supporting the fact that a buyer is an enrolled member of an
			 Indian tribe. Presentation of an identification card issued by one (1) of the
			 Indian tribes will be acceptable for this purpose. (3-31-22)
02.
Records
. The retailer will
			 maintain records in support of these exempt sales. Any of the following methods
			 are accepted by the Commission: (3-31-22)
a.
			 Recording of the buyer's name and number from the buyer's tribal identification
			 card on the sales slip. (3-31-22)
b. Recording the name and number from the
			 buyer's tribal identification card on the cash register tape beside the record
			 of the purchase. (3-31-22)
c.
			 Completion of an exemption certificate recording the number from the buyer's
			 tribal identification card. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.092 - OUT-OF-STATE SALES

Current through August 31, 2023
Sections
				63-3612,
				63-3613,
				63-3622Q, Idaho Code
01.
Out-of-State Sales
. Section
			 63-3622Q, Idaho Code, does not
			 distinguish between purchases made by Idaho residents and nonresidents. The
			 purchase of tangible personal property for delivery by the seller outside the
			 state through either a common carrier, U.S. mails or seller's delivery service
			 is not subject to Idaho sales tax. (3-31-22)
02.
Records
.The seller will
			 maintain records to support the exemption claimed in this fashion. Shipping
			 data in the form of bills of lading, postal receipts or invoices setting forth
			 the out-of-state destination with adequate supporting documentation will be
			 accepted as evidence of the exemption. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.093 - SALES AND USE TAX LIABILITY OF FEDERAL AND STATE CREDIT UNIONS, NATIONAL AND STATE BANKS, AND FEDERAL AND STATE SAVINGS AND LOAN ASSOCIATIONS

Current through August 31, 2023
Sections
				26-2138,
				26-2186,
				63-3612,
				63-3613, Idaho Code
01.
Purchases by Credit Unions
.
			 Purchases by Federal Credit Unions are exempt from sales and use tax under the
			 provisions of 12 U.S.C.
			 1768. Purchases by state-chartered credit
			 unions are exempted from sales and use tax by Section
			 26-2138, Idaho Code, and purchases
			 by Idaho corporate credit unions are exempted from sales and use tax by Section
			 26-2186, Idaho Code.
			 (3-31-22)
02.
Purchases by
			 Banks and Savings and Loan Associations
. Purchases by national and state
			 banks, as well as federal and state savings and loan associations, are subject
			 to sales and use tax. (3-31-22)
03.
Sales by Credit Unions, Banks, Savings and Loan Associations
. When
			 acting as a retailer, all retail sales made by credit unions, banks, and
			 savings and loan associations are subject to sales tax. (3-31-22)