reglab/statecodes huggingface dataset:
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.171 - MOTOR FUELS EXEMPTION FROM SALES TAX

Current through August 31, 2023
Sections
				63-2431,
				63-3622C, Idaho Code Any sale of
				motor fuels by any fuel distributor that is subject to motor fuels tax is
				exempt from Idaho sales tax under Chapter 36, Title 63, Idaho Code. If such
				purchases are later included in credits or refunds for motor fuels tax paid and
				not subject to taxes imposed by Title 63, Chapter 24, Idaho Code, and no other
				exemption applies, sales and use taxes is applicable. If dyed fuel products are
				sold without the motor fuels tax, the sale is subject to the Idaho sales tax
				unless exempted under the Idaho Sales Tax Act and Rules. Sales of dyed fuel
				that do not include the motor fuels tax are exempt from Idaho sales tax only if
				the seller has taken from the purchaser a sales tax exemption certificate in
				the manner required by IDAPA 35.01.02, "Idaho Sales and Use Tax Administrative
				Rules," Rule 128. However,
				if the dyed fuel product delivered into a bulk storage tank is used exclusively
				for home heating purposes, a sales tax exemption certificate is not required.
				(3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.185 - AUTHORITY TO GIVE THE CONSENT TO JURISDICTION OF IDAHO COURTS

Current through August 31, 2023
Section
				63-2427A, Idaho Code
01.
Authorized Signature on
			 Application
. All Idaho Fuel Distributor License Applications must be
			 signed by an individual with the authority to give the consent to jurisdiction
			 of Idaho courts on behalf of the applicant. (3-31-22)
02.
Authority to Waive Sovereign
			 Immunity
. If the applicant is a state, local or tribal governmental
			 entity, the application must be accompanied by a separate authorization by the
			 governing authority of the entity waiving sovereign immunity that the entity
			 may otherwise assert against any action to enforce Idaho motor fuels tax laws
			 in state court and setting forth the authority of the individual who signs the
			 application to bind the applicant. (3-31-22)
03.
Irrevocable Submission and Waiver
			 of Sovereign Immunity
. The application constitutes an irrevocable
			 submission to the jurisdiction of Idaho state courts, and the waiver of any
			 sovereign immunity that may otherwise be asserted, as to all disputes related
			 to the enforcement of Title 63, Chapter 24 of the Idaho Code.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.230 - MOTOR FUELS SUBJECT TO USE TAX - REPORTING

Current through August 31, 2023
Section
				63-2421, Idaho Code Any person
				using tax-exempt motor fuels in a licensed motor vehicle, not subject to Rule
				400 of these rules, upon highways
				in Idaho, will annually report to the Tax Commission the amount of motor fuels
				tax due. (3-31-22)
01.
Reporting
. A person who wishes to pay their fuel taxes due more
			 frequently may file on forms prescribed by the Tax Commission for any time
			 period that is not less than one (1) month, but not more than one (1) year. The
			 report may be made together with the claimant's Idaho income tax return, if it
			 is required. The amount of fuels tax due on motor fuels may be off-set against
			 any refund due from other motor fuels taxes or income taxes.
			 (3-31-22)
02.
Lack of Records
			 to Compute Fuel Consumption Rate
. When a motor fuels consumer does not
			 keep sufficiently detailed records to determine motor fuels consumed by its
			 motor vehicles, the consumption rates found in Subsection
			 290.05 of these rules are
			 presumed to be correct. (3-31-22)
03.
Fuel Records
. If the motor
			 fuels consumer does not keep sufficiently detailed records to determine taxable
			 gallons, all tax-exempt motor fuels purchased is subject to the fuels tax
			 unless the number of gallons placed into the supply tank of the licensed or
			 required to be licensed motor vehicle can be determined. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.250 - REFUND CLAIMS - REPORTING

Current through August 31, 2023
Sections
				63-2410,
				63-2423, Idaho Code
01.
Requirements of a Valid Refund
			 Claim
. Before the Tax Commission can credit or refund motor fuels taxes,
			 the taxpayer making the claim must establish both of the following: (3-31-22)
a. The basis for the credit or refund claim,
			 and (3-31-22)
b. The amount of the
			 credit or refund. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.270 - REFUND CLAIMS - GENERAL AND BULK DOCUMENTATION

Current through August 31, 2023
Sections
				63-2410,
				63-2421,
				63-2423, Idaho Code
01.
Refunds to Consumers
.
			 Tax-paid fuel used in a nontaxable manner according to Sections
			 63-2410 and
			 63-2423, Idaho Code, qualifies for
			 a fuel tax refund. Refund claims and required worksheets must be made on forms
			 provided or approved by the Tax Commission. (3-31-22)
02.
Records Retention
			 Requirements
. All claimants must keep records for the greater of either:
			 (3-31-22)
a. Three (3) years from the due
			 date, including extensions, of the income tax return; (3-31-22)
b. The time during which the taxpayer's
			 income tax return is subject to adjustment by either the Tax Commission or
			 voluntary action by the taxpayer if the refund claim is filed with the
			 taxpayer's Idaho income tax return; (3-31-22)
c. Four (4) years, if an IFTA licensee.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.290 - MOTOR VEHICLES REFUND CLAIMS - NONTAXABLE MILES

Current through August 31, 2023
Section
				63-2423, Idaho Code
01.
Refunds to Consumers - Nontaxable
			 Miles
. Tax-paid special fuels used as described in Section
			 63-2423, Idaho Code, qualifies for
			 a fuels tax refund. Refund claims and required worksheets must be made on forms
			 provided or approved by the Tax Commission. The records retention and fuel
			 record requirements in Subsections
			 270.02 through
			 270.05 of these rules also apply
			 to this section. (3-31-22)
02.
Nontaxable Miles Defined
. Nontaxable miles are miles driven on
			 roads: (3-31-22)
a. Not open to the public;
			 or (3-31-22)
b. Not maintained by a
			 governmental entity; or (3-31-22)
c. Located on private property maintained by
			 the property owner; or (3-31-22)
d.
			 Under construction and not open to the public; or (3-31-22)
e. Constructed and maintained by the United
			 States Forest Service, the United States Bureau of Land Management, the Idaho
			 Department of Lands, or forest protective associations with which the state of
			 Idaho has contracted or become a member pursuant to Chapter 1, Title 38, Idaho
			 Code. Miles traveled on these roads are nontaxable when the contractor or
			 subcontractor is required to pay the cost of maintaining these roads by
			 contract or permit. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.292 - REFUND CLAIMS - POWER TAKE-OFF (PTO) AND AUXILIARY ENGINES

Current through August 31, 2023
Sections
				63-2410,
				63-2423, Idaho Code
01.
Refund to Consumers - PTO and
			 Auxiliary Engines
. Tax-paid fuel used in PTO and auxiliary engines
			 qualifies for a fuels tax refund under Sections
			 63-2410 and
			 63-2423, Idaho Code. PTO refunds
			 are only allowed for special fuels. Auxiliary engine refunds are allowed for
			 gasoline or special fuels. Refund claims and required worksheets must be made
			 on forms provided or approved by the Tax Commission. The records retention and
			 fuel record requirements in Subsections
			 270.02 through
			 270.05 of these rules also apply
			 to this section. (3-31-22)
02.
PTO and Auxiliary Engines Defined
. A PTO uses fuel from the main
			 supply tank to operate the main engine for a purpose other than operating or
			 propelling the vehicle on the road. An auxiliary engine uses fuel from the
			 vehicle's main supply tank to operate an engine other than the vehicle's main
			 engine. (3-31-22)
03.
Records
			 Required - Actual Consumption Refunds
. Actual fuel consumption for PTO
			 and auxiliary engines may be claimed when the PTO or auxiliary engines are
			 equipped with an electronic monitoring device. The monitoring device must
			 provide the date, time of use, and gallons metered. The Tax Commission may
			 request verification that the electronic monitoring device is reporting
			 consumption correctly. (3-31-22)
04.
Alternate Methods - Standard
			 Allowances
. The following are standard allowances adopted by the Tax
			 Commission. An IFTA licensee isn't allowed to use alternate methods to
			 determine nontaxable fuel use. Claimants may estimate using unit quantities,
			 percentages, or the nonstandard allowance method. (3-31-22)
a. Allowances based on unit quantities:
Allowance
							 Type
Allowance
							 Rates
x
Unit
							 Quantities
Gasoline/fuel oil
0.00015 gallons
x
Gallons pumped
Bulk cement
0.1858 gallons
x
Tons pumped
Refrigeration unit/reefer
0.75 gallons
x
Hours unit operated
Tree length timber/logs
0.0503 gallons
x
Tons Hauled
Tree length timber/logs
3.46 gallons
x
Hours unit operated
Carpet cleaning
0.75 gallons
x
Hours unit operated
Concrete Pumping
0.142857 gallons
x
Yards pumped
(3-31-22)
b.
			 Allowances based on percentages:
Allowance
							 Type
Percentage Per
							 Gallon
x
Gallons
							 Consumed
Concrete mixing
30%
x
Gallons consumed
Garbage trucks
25%
x
Gallons consumed
(3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.300 - ADMINISTRATION, RULES AND DELEGATION OF AUTHORITY

Current through August 31, 2023
Section
				63-2442, Idaho Code Transportation
				Department Personnel as Deputies of the Tax Commission. Pursuant to the
				authority of Sections
				632434 and
				63 -2442, Idaho Code, those
				individuals employed by the Idaho Transportation Department in the operation of
				stationary or mobile Ports of Entry are designated as deputies of the Tax
				Commission for exercising the powers necessary to enforce the provisions of the
				special fuels tax laws. Such authority includes exercise of the powers
				described in Rule 400 of these
				rules. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.311 - IFTA LICENSE BOND

Current through August 31, 2023
Sections
				63-2442A,
				63-2470, Idaho Code
01.
General
. The Tax Commission
			 may require an IFTA licensee to post a bond following the requirements of the
			 IFTA Agreement in order to maintain their license. A bond may be required when
			 he files returns or remits taxes, separately or in combination, after the due
			 date at least three times within a three year period. When a bond is required,
			 the licensee must post the bond within thirty (30) days from the date of the
			 request. When no bond is posted within the thirty (30) days, the license is
			 automatically revoked and it must be surrendered to the Tax Commission. An
			 assessment may be made for any unreported tax liability based on actual records
			 or an estimate. (3-31-22)
02.
Reinstating Revoked Licenses
. An applicant may be required to post
			 a bond when he has previously had his IFTA license revoked or is related to a
			 person who has previously had their IFTA license revoked. An applicant is
			 related to a person who has previously had his IFTA license revoked when:
			 (3-31-22)
a. The applicant is owned at least
			 twenty-five percent (25%) by a person or persons who has previously had their
			 IFTA license revoked. (3-31-22)
b.
			 The applicant is operated or controlled by a person or persons who has
			 previously had their IFTA license revoked. Operation and control includes, but
			 is not limited to, an officer or director or other person authorized by the
			 applicant to engage in the business or commercial activity of the applicant.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.320 - RECORDS RETENTION REQUIREMENTS

Current through August 31, 2023
Section
				63-2429, Idaho Code
01.
Records Required
. Any person
			 importing, manufacturing, refining, dealing in, transporting, storing or
			 selling any motor fuels in this state will keep such records, receipts and
			 invoices as will show all purchases, sales, receipts, or deliveries of motor
			 fuels in this state. Such records is maintained for at least three (3) years.
			 (3-31-22)
02.
Motor Fuels
			 Subject to Use Tax
. Any person who has purchased tax-exempt motor fuel
			 and subsequently uses the fuel in a taxable manner, must maintain enough
			 records to establish the tax due. (3-31-22)
03.
Original Invoice Retention
.
			 The original invoices required by Rule
			 270 of these rules, relating to
			 refunds of motor fuels tax paid on certain fuel used off-road, must be retained
			 for the greater of either three (3) years or the time during which the
			 taxpayer's Idaho income tax return is subject to adjustment by either the Tax
			 Commission or by voluntary action of the taxpayer. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.400 - IFTA LICENSING AND SPECIAL FUELS PERMITTING

Current through August 31, 2023
Sections
				49-432,
				63-2401,
				63-2438 through
				63-2440,
				63-2442A, Idaho Code
01.
In General
. It is unlawful
			 for any person to operate a motor vehicle over twenty-six thousand (26,000)
			 pounds maximum registered gross weight or a motor vehicle with three (3) or
			 more axles regardless of weight, that uses special fuels as defined in Section
			 63-2401, Idaho Code, on the
			 highways of this state without having obtained one (1) of the following:
			 (3-31-22)
a. A registration to operate the
			 motor vehicle solely within this state under Section
			 49-434, Idaho Code.
			 (3-31-22)
b. A temporary fuel tax
			 permit from the Idaho Transportation Department. (3-31-22)
c. An IFTA license.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.420 - DOCUMENTATION FOR IFTA LICENSEE REPORTING

Current through August 31, 2023
Sections
				63-2439, Idaho Code
01.
Records Required for Idaho IFTA
			 Licensee
. Records are required to verify the accuracy of any tax report
			 or worksheet filed with the Tax Commission. The taxpayer displaying, or
			 required to display, an IFTA decal or a temporary permit must retain originals
			 of all invoices or other documents relating to purchases of special fuels and
			 all records relating to the mileage of the motor vehicles. (3-31-22)
02.
Fuel Records
. In order for
			 the IFTA licensee to obtain credit for tax-paid purchases, a receipt or
			 invoice, a credit card receipt, or microfilm/microfiche of the receipt or
			 invoice must be retained showing evidence of such purchases and tax having been
			 paid. An acceptable receipt or invoice for tax-paid purchases taken as credit
			 must include, but is not limited to, the following: (3-31-22)
a. The date of each receipt of fuel;
			 (3-31-22)
b. The name and address
			 of the person from whom purchased or received; (3-31-22)
c. The number of gallons received;
			 (3-31-22)
d. The type of fuel;
			 (3-31-22)
e. The specific vehicle
			 into which the fuel was placed; and (3-31-22)
f. Detailed records of all withdrawals from
			 bulk storage tanks, including the date of withdrawal, the number of gallons
			 withdrawn, the fuel type, the unit number, the equipment type, and inventory
			 records. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.421 - DOCUMENTATION FOR IDAHO REGISTRANTS

Current through August 31, 2023
Section
				49-439, Idaho Code Records
				Required For IRP. Registrants must keep records to verify the accuracy of any
				IRP application submitted to the Idaho Transportation Department. Registrants
				must keep the records required by Rule
				420 of these rules for all IRP
				registered vehicles. Also, registrants must keep individual vehicle records by
				registered fleet for each application reporting period of July 1st through June
				30th. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.422 - DOCUMENTATION FOR IDAHO FULL FEE REGISTRANTS

Current through August 31, 2023
Section
				49-439, Idaho Code
01.
Records Required For Idaho Full Fee
			 Registrations
. Registrants must keep records to verify the accuracy of
			 any Idaho Full Fee registration application submitted to the Idaho
			 Transportation Department. No records are required for full fee vehicles
			 registered at less than sixty-two thousand (62,000) lbs. gvw or those
			 registered at the maximum tier, of over fifty thousand (50,000) miles per
			 reporting period. Registrants must keep records by individual vehicle for each
			 reporting period of July 1st through June 30th. Examples of records include,
			 but are not limited to: (3-31-22)
a. Distance
			 Measuring Devices. Odometer, hubometer, GPS or perpetual life-to-date readings.
			 Records must include the date the reading was recorded and the reading. When
			 changing devices, the change must be properly documented. (3-31-22)
b. Daily Trip Logs. Logs include the date of
			 travel, origin and destination of the trip, and number of miles traveled. Logs
			 may be supported by load tickets, billing invoices, or other original source
			 documents that can verify miles traveled. (3-31-22)
c. Number of Trip/Round Trip Miles. When
			 making numerous short trips from the same origin to the same destination,
			 records include the origin, destination, and round-trip miles. Computations
			 must be supported by scale tickets, load tickets, a route map, or a Tax
			 Commission approved trip analysis. (3-31-22)
d. Fuel Purchases. Retail fuel purchases are
			 fuel invoices with the date, location, quantity, and type of fuel purchased.
			 Bulk fuel records must be sufficient to prove the accuracy of the fuel use.
			 Fuel purchase records must show the usage per unit. The records must document
			 how the average miles-per-gallon (MPG) was calculated.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.500 - IDAHO CLEAN WATER TRUST FUND TRANSFER FEE

Current through August 31, 2023
Section
				41-4909, Idaho Code The Transfer
				Fee. The fee imposed by Section
				41-4909, Idaho Code, is The Idaho
				Clean Water Trust Fund is called the Transfer Fee. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.501 - TRANSFER FEE REINSTATED

Current through August 31, 2023
Section
				41-4909, Idaho Code The Transfer
				Fee was suspended as of October 1, 1999. The Transfer Fee was reinstated on
				September 1, 2007. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.510 - APPLICATION AND REPORTING OF THE TRANSFER FEE

Current through August 31, 2023
Section
				41-4909, Idaho Code
01.
Application
. (3-31-22)
a. The Transfer Fee applies to the first
			 receipt of any petroleum or petroleum product within this state. The amount of
			 the fee is one cent ($0.01) for each gallon of petroleum or petroleum product
			 received. The fee is paid by the distributor who receives any petroleum or
			 petroleum product not excluded from the fee, unless the fee has previously been
			 paid on the same petroleum or petroleum product. Only licensed Idaho fuel
			 distributors may receive refunds or credits of the transfer fee. The refunds or
			 credits must be claimed on the distributor report required in Section
			 63-2406, Idaho Code, according to
			 Rule 180. (3-31-22)
b. The legal incidence of the fee is on the
			 first distributor which receives any petroleum or petroleum product. This
			 distributor is required to report and pay the transfer fee to the Tax
			 Commission. The fee is not required to be separately stated on any invoice,
			 receipt, or other billing document. A choice to state separately the fee does
			 not change its legal incidence or its nature. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.06 - HOTEL/MOTEL ROOM AND CAMPGROUND SALES TAX ADMINISTRATIVE RULES › Section 35.01.06.000 - LEGAL AUTHORITY

Current through August 31, 2023
In accordance with Sections
				63-105,
				67-4718, and
				67-4917B, Idaho Code, the
				Commission has promulgated rules implementing the provisions of the Idaho Code
				relating to hotel/motel room charges. These rules do not apply to sales taxes
				imposed by resort cities, unless such taxes are administered by the Commission.
				(3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.06 - HOTEL/MOTEL ROOM AND CAMPGROUND SALES TAX ADMINISTRATIVE RULES › Section 35.01.06.001 - TITLE AND SCOPE

Current through August 31, 2023
Sections
				63-3612,
				67-4711,
				67-4718,
				67-4902,
				67-4917B & C, 63-1801 through
				63-1804, Idaho Code
01.
Title
. These rules will be titled IDAPA 35.01.06, "Hotel/Motel
			 Room and Campground Sales Tax Administrative Rules." (3-31-22)
02.
Scope
. These rules are
			 construed to reach the full jurisdictional extent of the state of Idaho's
			 authority for accommodations. The imposition of a tax for providing a place to
			 sleep or occupy. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.06 - HOTEL/MOTEL ROOM AND CAMPGROUND SALES TAX ADMINISTRATIVE RULES › Section 35.01.06.002 - ADMINISTRATIVE APPEALS

Current through August 31, 2023
01.
Administrative Relief
. This chapter allows administrative relief
			 as provided in Sections
			 63-3626,
			 63-3631,
			 63-3633,
			 63-3634, and
			 63-3049, Idaho Code.
			 (3-31-22)
02.
Cross
			 Reference
. (3-31-22)
a. See IDAPA
			 35.01.02.121, "Idaho Sales and Use Tax Administrative Rules."
			 (3-31-22)
b. See IDAPA 35.02.01,
			 "Tax Commission Administration and Enforcement Rules."
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.06 - HOTEL/MOTEL ROOM AND CAMPGROUND SALES TAX ADMINISTRATIVE RULES › Section 35.01.06.003 - LODGING OPERATORS AND SHORT-TERM RENTAL MARKETPLACES

Current through August 31, 2023
Sections ,
				63-1801 through
				63-1804, 63-3612, 67-4711,
				67-4718, 67-4917B, Idaho Code
01.
In General
. These rules apply to the Short-term Rental and
			 Vacation Rental Act, Section
			 63 -1801 through
			 63-1804, Idaho Code.
			 (3-31-22)
02.
Applicable
			 Taxes
. Any state or local government taxes imposed according to Section
			 63 -1804, Idaho Code, will be
			 collected, reported, paid, and administered according to these rules or as
			 further explained by the Commission's rules in IDAPA 35.01.02, "Idaho Sales and
			 Use Tax Administrative Rules." (3-31-22)
03.
Registration
. Registration
			 with the Commission will be in the same manner and in the same form as is
			 required for obtaining a seller's permit for state sales tax. However, a
			 short-term rental marketplace that has not facilitated a lodging transaction in
			 Idaho has forty-five (45) days from the completion of their first lodging
			 transaction in Idaho to register to collect room sales tax. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.06 - HOTEL/MOTEL ROOM AND CAMPGROUND SALES TAX ADMINISTRATIVE RULES › Section 35.01.06.010 - DEFINITIONS

Current through August 31, 2023
01.
Campground
. Campground means
			 a person, partnership, trustee, receiver, or other association, regularly
			 engaged in the business of renting, for a consideration, or which holds itself
			 out as being in the business of renting, for a consideration, any area, space
			 or place for camping, parking campers, travel trailers, motor homes or tents
			 when such areas, spaces or places are to be rented for the purpose of providing
			 an individual or individuals a place to sleep. (3-31-22)
02.
Hotel or Motel
. The words
			 hotel or motel means any person, partnership, corporation, trustee, receiver,
			 or other association, regularly engaged in the business of furnishing rooms for
			 use or occupancy, whether personal or commercial, in return for a consideration
			 or which holds itself out as being regularly engaged in such business.
			 (3-31-22)
a. Providing rooms for
			 consideration includes rooms rented for personal occupancy and rooms rented for
			 meeting, convention, or other commercial purposes. (3-31-22)
b. The following rentals are taxable, unless
			 exempted under the provisions of Rule
			 016 of these rules. (3-31-22)
i. Condominiums or townhouses
			 (3-31-22)
ii. Rooms that a public
			 or private educational institution rents (3-31-22)
iii. Rooms that hospitals, nursing homes, or
			 similar institutions rent to nonpatients.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.06 - HOTEL/MOTEL ROOM AND CAMPGROUND SALES TAX ADMINISTRATIVE RULES › Section 35.01.06.011 - ACCOMMODATIONS TAX

Current through August 31, 2023
Sections
				50-1046,
				63-3612,
				67-4711,
				67-4718,
				67-4902,
				67-4917B & C, 63-1801 through
				63-1804, Idaho Code
01.
In
			 General
. These rules apply to: (3-31-22)
a. Room Sales Tax. The room sales tax
			 includes Travel and Convention Tax and Auditorium or Community Center District
			 Tax when those taxes are administered by the Tax Commission. In these rules,
			 they are referred to collectively as the room sales tax: (3-31-22)
i. Travel and Convention Tax. The tax imposed
			 by Section
			 67-4718, Idaho Code, is a gross
			 receipts type sales tax on the receipts derived from providing a place to sleep
			 to an individual by operators of hotels, motels, and campgrounds as defined in
			 these rules. (3-31-22)
ii.
			 Auditorium or Community Center District Tax. The tax imposed by Section
			 67-4917B, Idaho Code, is a retail
			 sales tax levied upon the user or occupant of a hotel/motel room collected by
			 the hotel or motel from the occupant or user and remitted to the Commission.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.06 - HOTEL/MOTEL ROOM AND CAMPGROUND SALES TAX ADMINISTRATIVE RULES › Section 35.01.06.012 - DISTRICT BOUNDARIES

Current through August 31, 2023
Maps showing the district boundaries for each of the auditorium
				or community center districts administered by the Commission can be found on
				our website and are available upon request. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.06 - HOTEL/MOTEL ROOM AND CAMPGROUND SALES TAX ADMINISTRATIVE RULES › Section 35.01.06.013 - REGISTRATION

Current through August 31, 2023
Registration with the Commission will be in the same manner and
				in the same form as is required for obtaining a seller's permit for state sales
				tax. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.06 - HOTEL/MOTEL ROOM AND CAMPGROUND SALES TAX ADMINISTRATIVE RULES › Section 35.01.06.014 - ROOM OR CAMPGROUND CHARGE DEFINED

Current through August 31, 2023
01.
Room or
			 Campground Charge Definition
. As used in these rules, the charge for
			 providing rooms or campground spaces is to the total paid, whether in money or
			 otherwise, for the rental of the room or space. This includes amounts charged
			 for temporary use of tangible personal property used in conjunction with the
			 room such as a charge for an extra bed. In the case of campgrounds any charges
			 for water, electrical or sewer hookups are part of the charge for the use of
			 the space and are included in the amount subject to tax. (3-31-22)
02.
Not Included
. Separately
			 stated charges that are not part of the rental of the room or campground space.
			 Examples include separately stated charges for telephone, food, beverage or
			 laundry charges. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.06 - HOTEL/MOTEL ROOM AND CAMPGROUND SALES TAX ADMINISTRATIVE RULES › Section 35.01.06.015 - SEPARATE STATEMENT OF TAX

Current through August 31, 2023
01.
Amount of
			 Tax Charged
. The total tax charged for lodging accommodations needs to
			 be separately stated from all other charges on the customers receipt and can
			 appear on the receipt as either; (3-31-22)
a.
			 Separate Statement. A separate line item for each of the applicable taxes.
			 (3-31-22)
b. Combined Statement. A
			 single line item that includes all applicable taxes.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.06 - HOTEL/MOTEL ROOM AND CAMPGROUND SALES TAX ADMINISTRATIVE RULES › Section 35.01.06.016 - EXEMPTIONS

Current through August 31, 2023
Sections , 63-3612(g), 63-3624, 63-3622O, 67-4718, 67-4917B
				& C, 63-1804, Idaho Code.
01.
Exemptions
. Except as otherwise provided in this rule, all charges
			 for room occupancy which are exempt from Idaho sales tax are also exempt from
			 the room sales tax. (3-31-22)
02.
Exempt Entities
. Rooms or campground spaces furnished to
			 governmental entities, educational institutions, or hospitals are exempt from
			 the taxes if and only if the charge for the room or campground space occupancy
			 is billed directly to and paid directly by the governmental entity, educational
			 institution, or hospital. (3-31-22)
a.
			 "Governmental entity" includes the federal government and any of its
			 instrumentalities, the state of Idaho and any of its agencies or any city,
			 county or taxing district of the state of Idaho. Governmental entity does not
			 include states other than Idaho or their political subdivisions.
			 (3-31-22)
b. "Educational
			 institution" means any nonprofit colleges, universities, primary, and secondary
			 schools in which systematic instruction in the usual branches of learning is
			 given. The exemption does not include educational institutions that operate for
			 profit or schools primarily teaching special accomplishments, such as business
			 or cosmetology. (3-31-22)
c.
			 "Hospital" means a nonprofit institution licensed as a hospital by any state.
			 This exemption does not include hospitals that operate for profit, nursing
			 homes, or similar institutions. (3-31-22)
d. "Billed directly to" means a contractual
			 agreement between the facility operator and the governmental entity,
			 educational institution, or hospital whereby the charge for the room or
			 campground space is directed to and is the responsibility of the governmental
			 agency or institution. "Billed directly to" also includes credit card charges
			 billed to an account opened by an exempt agency, educational institution, or
			 hospital. (3-31-22)
e. "Paid
			 directly by" means a remittance tendered directly by the governmental entity,
			 educational institution, or hospital to the facility operator. It does not
			 include a payment by the governmental entity or institution to an employee or
			 agent for reimbursement of expenses incurred during business travel. However,
			 "paid directly by" does include payments made by an exempt entity to a
			 financial institution for credit card charges made on a charge account in the
			 name of the exempt entity with a credit card issued to the entity itself and
			 not to any individual or employee. (3-31-22)
f. Credit cards issued to employees of
			 governmental agencies are NOT considered to be billed directly to and paid
			 directly by the governmental entity when the employee is responsible for making
			 payment to the credit card company. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.06 - HOTEL/MOTEL ROOM AND CAMPGROUND SALES TAX ADMINISTRATIVE RULES › Section 35.01.06.017 - RECORDS REQUIRED

Current through August 31, 2023
Sections
				63-3622,
				63-3624,
				67-4711,
				67-4718,
				67-4917C, Idaho Code Any person
				that provides accommodations subject to the accommodations tax will maintain
				the records required in IDAPA 35.01.02.111, and the records and exemption
				certificates required in IDAPA 35.01.06.016 necessary to document exemptions
				from the accommodations tax. These records are to be maintained for a period of
				four (4) years and are subject to audit by the Commission or, Auditorium and
				Community Center Districts organized under chapter 49, title 67, Idaho Code.
				(3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.06 - HOTEL/MOTEL ROOM AND CAMPGROUND SALES TAX ADMINISTRATIVE RULES › Section 35.01.06.018 - RETURNS

Current through August 31, 2023
01.
Filing Returns
. Each hotel,
			 motel, campground, lodging operator, and short-term rental marketplace
			 providing taxable accommodations files with the Commission on forms prescribed
			 by the Commission returns showing the amount of tax required to be paid to the
			 Commission and such other information as the Commission requires. The return,
			 together with the remittance shown to be due thereon, is to be received by the
			 Commission or postmarked on or before the twentieth (20th) day of the month
			 following the period to which the return relates. All taxable sales made to the
			 user or occupant are to reported on the return for the period during which such
			 use or occupancy occurred without regard to whether the charge was a cash or
			 credit transaction. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.06 - HOTEL/MOTEL ROOM AND CAMPGROUND SALES TAX ADMINISTRATIVE RULES › Section 35.01.06.019 - DEFICIENCIES, COLLECTIONS, AND ENFORCEMENT

Current through August 31, 2023
Sections
				63-3629,
				63-3634, Idaho Code
01.
Remittance of Taxes
. In the
			 event that taxes required to be collected and remitted by a hotel, motel,
			 campground, lodging operator, and short-term rental marketplace are not
			 remitted to the Commission together with a return in a timely manner or in the
			 event that the Commission finds any deficiency in the amount of tax reported to
			 or remitted to the Commission, the Commission will issue a Notice of Deficiency
			 Determination pursuant to the provisions of Section
			 63-3629, Idaho Code. A hotel,
			 motel, campground, lodging operator, and short-term rental marketplace to which
			 such a Notice of Deficiency Determination has been issued may file a written
			 protest requesting a redetermination of the deficiency pursuant to the
			 provisions of IDAPA 35.02.01.320 - 328, "Tax Administration and Enforcement
			 Administrative Rules." (3-31-22)
02.
Penalties
. In the event that
			 any deficiency in reporting or remitting taxes by a hotel, motel, campground,
			 lodging operator, and short-term rental marketplace is due to negligence,
			 failure to comply with this Commission's rules, or fraud, or in the event that
			 any hotel, motel, campground, lodging operator, and short-term rental
			 marketplace required to file a return with the Commission fails to do so, the
			 penalties provided in the Idaho Income Tax Act as applicable to the Idaho Sales
			 Tax Act applies to the room sales tax. See IDAPA 35.01.01, "Income Tax
			 Administrative Rules," Rule
			 410. (3-31-22)
03.
Cross Reference
. See Rule
			 003 of these rules, Administrative
			 Appeals. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.06 - HOTEL/MOTEL ROOM AND CAMPGROUND SALES TAX ADMINISTRATIVE RULES › Section 35.01.06.020 - DISTRIBUTION

Current through August 31, 2023
Sections
				67-4710 through
				67-4718,
				67-4917C, Idaho Code
01.
Travel and Convention Tax
.
			 Amounts collected by the Commission for the state Travel and Convention tax
			 will be paid distributed according to Section
			 67-4718, Idaho Code.
			 (3-31-22)
02.
Auditorium or
			 Community Center District Tax
. The amounts collected by the Commission
			 for any Auditorium or Community Center District will be distributed by the
			 Commission to the Auditorium or Community Center District according to Section
			 67-4917C, Idaho Code. Funds to be
			 distributed according to Section
			 67-4917C(2)(c),
			 Idaho Code will be distributed no later than one month following receipt by the
			 Commission of the revenues from such district. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.06 - HOTEL/MOTEL ROOM AND CAMPGROUND SALES TAX ADMINISTRATIVE RULES › Section 35.01.06.021 - SALES TAX RULES APPLY UNLESS OTHERWISE PROVIDED

Current through August 31, 2023
The rules promulgated by the Commission relating to the
				enforcement and collection of the Idaho sales tax applies to the room sales tax
				unless the provisions of Sections
				67-4710 through
				67-4719, Idaho Code, inclusive or
				Sections 67 4917A, 67-4917B or 67-4917C,
				Idaho Code, or these rules are expressly contrary to the Sales Tax Rules.
				(3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.07 - KILOWATT HOUR TAX ADMINISTRATIVE RULES › Section 35.01.07.000 - LEGAL AUTHORITY

Current through August 31, 2023
In accordance with Sections
				63-105 and
				63-2701, Idaho Code, the Tax
				Commission has promulgated rules implementing the provisions of the Idaho
				Kilowatt Hour Tax Act. The rules relating to the administration and enforcement
				of kilowatt hour taxes, as well as other taxes, are promulgated as IDAPA
				35.02.01. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.07 - KILOWATT HOUR TAX ADMINISTRATIVE RULES › Section 35.01.07.001 - SCOPE

Current through August 31, 2023
These rules are construed to reach the full jurisdictional
				extent of the state of Idaho's authority to impose a tax on producers of
				electricity from hydroelectric generation. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.07 - KILOWATT HOUR TAX ADMINISTRATIVE RULES › Section 35.01.07.002 - ADMINISTRATIVE APPEALS

Current through August 31, 2023
This chapter allows administrative relief as provided in
				Sections 63-3045,
				63-3045A,
				63-3045B, and
				63-3049, Idaho Code.
				(3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.07 - KILOWATT HOUR TAX ADMINISTRATIVE RULES › Section 35.01.07.010 - DEFINITIONS

Current through August 31, 2023
01.
Idaho Customer
. Idaho
			 customer means a customer who has a point of delivery for the transfer of power
			 and energy that is located in Idaho. This includes wholesale power transactions
			 with customers or wheeling agents that have a delivery point located in Idaho.
			 (3-31-22)
02.
Point of
			 Delivery
. Point of delivery means the point at which a change in
			 ownership of electrical facilities occurs between the filing party and the
			 wholesale customers or wheeling agents for the transfer of power and energy.
			 (3-31-22)
03.
Wheeling
			 Agent
. Wheeling agent means an entity that receives kilowatt hours from
			 a source or sources of supply and makes power or energy available at another
			 point on its system for a delivering entity or a third party.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.07 - KILOWATT HOUR TAX ADMINISTRATIVE RULES › Section 35.01.07.020 - ELECTRICAL PRODUCERS SUBJECT TO TAX

Current through August 31, 2023
Section
				63-2701, Idaho Code The tax does
				not apply to power generated by facilities owned and operated by a municipal
				corporation organized pursuant to the laws of Idaho. Municipal corporations are
				not required to file kilowatt hour tax returns or to pay tax. As used in these
				rules, the term municipal corporation does not include a producer, as defined
				in Section
				63-2701, Idaho Code, who produces
				electricity pursuant to a contract with a governmental entity. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.07 - KILOWATT HOUR TAX ADMINISTRATIVE RULES › Section 35.01.07.030 - KILOWATT HOUR TAX RETURNS

Current through August 31, 2023
Section
				63-2701, Idaho Code
01.
Monthly Returns
. All
			 producers whose previous year's annual tax liability was greater than fifteen
			 thousand dollars ($15,000) must file a monthly return with the Tax Commission
			 no later than the last day of the month following the month to which the return
			 relates. (3-31-22)
02.
Quarterly Returns
. Producers whose previous year's annual tax
			 liability was equal to or less than fifteen thousand dollars ($15,000) may, at
			 the discretion of the Tax Commission, be allowed to file a quarterly return
			 with the Tax Commission no later than the last day of the month following the
			 end of the calendar quarter to which the return relates. When a filing cycle is
			 changed, the change will take effect on January 1 of the following year.
			 (3-31-22)
03.
Previous Year's
			 Annual Tax Liability
. If the previous year's annual tax liability is not
			 available, the estimated current year's liability may be used.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.07 - KILOWATT HOUR TAX ADMINISTRATIVE RULES › Section 35.01.07.045 - EXEMPTIONS

Current through August 31, 2023
Section
				63-2705, Idaho Code
01.
Wheeled Energy
. (3-31-22)
a. If the taxpayer is a wheeling agent for
			 another entity, the wheeled energy may not be included in the calculation of
			 the exemptions. (3-31-22)
b.
			 Example. Assume that Company A sells kilowatt hours to Company B and delivers
			 this energy to Company C for wheeling and delivery to Company B at an Idaho
			 delivery point. Company C, as a wheeling agent, would not include these
			 kilowatt hours in the denominator of the percentage to be applied to the exempt
			 sales. Company A would include these kilowatt hours in the denominator of the
			 percentage to be applied to the exempt sales if the transfer between Companies
			 A and C was at a delivery point in Idaho. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.08 - MINE LICENSE TAX ADMINISTRATIVE RULES › Section 35.01.08.000 - LEGAL AUTHORITY

Current through August 31, 2023
In accordance with Section
				63-105, Idaho Code, the Tax
				Commission has promulgated rules implementing the provisions of the Idaho Mine
				License Tax Act. The rules relating to the administration and enforcement of
				mine license taxes, as well as other taxes, are promulgated as IDAPA 35.02.01.
				(3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.08 - MINE LICENSE TAX ADMINISTRATIVE RULES › Section 35.01.08.001 - TITLE AND SCOPE

Current through August 31, 2023
These rules are titled IDAPA 35.01.08.000, et seq., Idaho State
				Tax Commission Rules, IDAPA 35.01.08, "Mine License Tax Administrative Rules."
				They are construed to reach the full jurisdictional extent of the state of
				Idaho's authority to impose a license tax. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.08 - MINE LICENSE TAX ADMINISTRATIVE RULES › Section 35.01.08.002 - ADMINISTRATIVE APPEALS

Current through August 31, 2023
This chapter allows administrative relief as provided in
				Sections 63-3045,
				63-3045A,
				63-3045B, and
				63-3049, Idaho Code.
				(3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.08 - MINE LICENSE TAX ADMINISTRATIVE RULES › Section 35.01.08.010 - DEFINITIONS

Current through August 31, 2023
Section
				47-1205, Idaho Code
01.
These Rules
. The term these
			 rules refers to IDAPA 35.01.08, relating to Idaho mine license tax.
			 (3-31-22)
02.
Valuable
			 Mineral
. The term "valuable mineral," for purposes of the Idaho Mine
			 License Tax, is defined to include not only gold, silver, copper, lead, zinc,
			 coal, phosphate and limestone, but also any other substance not gaseous or
			 liquid in its natural state, which makes real property more valuable by reason
			 of its presence thereon or thereunder and upon which depletion is allowable
			 pursuant to Section 613 of the
			 Internal Revenue Code. This includes, but is not limited to, calcium
			 carbonates, garnet, granite, pumice, quartzite, scoria, shale, slate, and stone
			 (including dimension and ornamental stone). However, sand and gravel are not
			 included in this definition. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.08 - MINE LICENSE TAX ADMINISTRATIVE RULES › Section 35.01.08.015 - REFERENCE TO INCOME TAX RULES

Current through August 31, 2023
Section
				47-1205, Idaho Code. All income
				tax rules promulgated by the Tax Commission that relate to sections of the
				Idaho Code incorporated by reference in the Mine License Tax Act apply to the
				mine license tax. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.08 - MINE LICENSE TAX ADMINISTRATIVE RULES › Section 35.01.08.020 - ADVANCE ROYALTIES

Current through August 31, 2023
Section
				47-1201, Idaho Code. Payments
				received from mining properties in Idaho from which no minerals or ores were
				extracted, sold, or used during the taxable year shall not be subject to the
				mine license tax. Provided, however, the tax arising from payments of advance
				royalties shall be deferred until the year during which the ore to which the
				advance royalty relates is actually extracted. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.08 - MINE LICENSE TAX ADMINISTRATIVE RULES › Section 35.01.08.030 - NET VALUE OF ORE TO BE USED AS MEASURE OF TAX - HOW DETERMINED

Current through August 31, 2023
Section
				47-1202, Idaho Code.
				(3-31-22)
01.
Election
.
			 The taxpayer may elect to use one (1) of the methods prescribed in Section
			 47-1202, Idaho Code, for the
			 measurement of the mine license tax. This election must be made in writing and
			 attached to the first mine license tax return filed. If no timely written
			 election is made, the taxpayer shall be presumed to have elected to compute the
			 mine license tax in accordance with the method described in Section
			 47-1202(a), Idaho
			 Code. Once an election is made, the taxpayer may not change the method of
			 computing his tax unless he receives written permission from the Tax Commission
			 prior to the due date of the return. (3-31-22)
a. This election is not available to
			 taxpayers whose only taxable mining activity is receiving royalties. Such
			 taxpayers must determine their mine license tax liability by use of the method
			 described in Section
			 47-1202(a), Idaho
			 Code. (3-31-22)
b. Taxpayers whose
			 mining activity includes both the receiving of royalties and the extracting of
			 ores must separately determine that portion of their mine license tax liability
			 arising from the royalty received by using the method described in Section
			 47-1202(a), Idaho
			 Code. However, the taxpayer may elect to determine that portion of their mine
			 license tax liability arising from their extraction of ores by use of either
			 method for which a proper election has been made. The separate determination
			 may not be netted together or offset against each other.
			 (3-31-22)