reglab/statecodes huggingface dataset:
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.08 - MINE LICENSE TAX ADMINISTRATIVE RULES › Section 35.01.08.035 - MINE LICENSE TAX RATE

Current through August 31, 2023
Section
				47-1201, Idaho Code.
				(3-31-22)
01.
Tax Rate Prior to
			 July 1, 2001
. The mine license tax shall be two percent (2%) of the net
			 value of the royalties received or the ores mined or extracted prior to July 1,
			 2001. (3-31-22)
02.
Tax Rate
			 After June 30, 2001
. The mine license tax shall be one percent (1%) of
			 the net value of the royalties received or the ores mined or extracted after
			 June 30, 2001. (3-31-22)
03.
Application of Tax Rate Change
. If a taxpayer's taxable year
			 includes days before and after July 1, 2001, the taxpayer shall separately
			 compute the net value of royalties received and the ores mined or extracted as
			 if the taxable year were two (2) separate tax periods. For the period prior to
			 July 1, 2001, the mine license tax rate of two percent (2%) shall apply. For
			 the period after June 30, 2001, the mine license tax rate of one percent (1%)
			 shall apply. The two (2) tax amounts shall then be added together to arrive at
			 the total mine license tax for that taxable year. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.08 - MINE LICENSE TAX ADMINISTRATIVE RULES › Section 35.01.08.040 - MINE LICENSE TAX RETURNS

Current through August 31, 2023
Section
				47-1203, Idaho Code. In addition
				to the requirements of a valid return provided in Rule
				150 of the Tax Commission
				Administration and Enforcement Rules, a mine license tax return shall include a
				schedule listing the name, address, and employer identification number or
				social security number, of each recipient of royalties paid by the taxpayer
				filing the return. The royalties shall be separately stated for each mining
				operation. Each mine license tax return shall also include a copy of the
				depletion expense computation applicable to Idaho mining properties that was
				included in the taxpayer's federal income tax return. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.09 - IDAHO BEER AND WINE TAXES ADMINISTRATIVE RULES › Section 35.01.09.000 - LEGAL AUTHORITY

Current through August 31, 2023
Sections
				63-105,
				23-1051,
				23-1323, Idaho Code, authorize the
				State Tax Commission (Tax Commission) to adopt the provisions of the Idaho Beer
				Act and the Idaho County Option Kitchen and Table Wine Act (the Acts).
				(4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.09 - IDAHO BEER AND WINE TAXES ADMINISTRATIVE RULES › Section 35.01.09.001 - SCOPE

Current through August 31, 2023
These rules are to be construed to reach the full
				jurisdictional extent of the state of Idaho's authority to impose a tax on:
				(4-6-23)
a. All barrels or fractional
			 amounts of beer sold or disposed of by a wholesaler and used or consumed in
			 Idaho. (4-6-23)
b. All gallons of
			 wine sold or disposed of by a distributor and used or consumed in Idaho.
			 (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.09 - IDAHO BEER AND WINE TAXES ADMINISTRATIVE RULES › Section 35.01.09.010 - DEFINITIONS

Current through August 31, 2023
Sections
				23-1001,
				23-1303, Idaho Code Definitions
				provided by statute, including the definitions in Sections
				23-1001 and
				23-1303, Idaho Code, apply to
				these rules. The following definitions apply for the purpose of these rules.
				(4-6-23)
01.
Disposition
.
			 A disposition is any decrease of beer or wine from inventory due to any sale,
			 transfer, loss, breakage, spoilage or any other cause or means.
			 (4-6-23)
02.
Taxpayer
.
			 A taxpayer is a person liable to report and pay the beer tax or wine tax
			 according to the Acts and these rules. (4-6-23)
03.
Wine Direct Shipper
. A wine
			 direct shipper is a winery that has been issued a permit by the Idaho State
			 Police to ship wine directly to residents of Idaho. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.09 - IDAHO BEER AND WINE TAXES ADMINISTRATIVE RULES › Section 35.01.09.011 - BEER AND WINE SALES SUBJECT TO TAX

Current through August 31, 2023
Sections
				23-1001,
				23-1003,
				23-1006,
				23-1008,
				23-1303,
				23-1309A,
				23-1314,
				23-1319, Idaho Code
01.
In General
. Sections
			 23-1008 and
			 23-1319, Idaho Code, impose an
			 excise tax on beer sales by beer wholesalers and wine sales by wine
			 distributors for use or consumption in Idaho. (4-6-23)
a. Every disposition of beer by a wholesaler
			 or wine by a distributor to a retailer or consumer constitutes a sale for
			 resale or use. Beer wholesalers or wine distributors are liable for the payment
			 of taxes on the sales. Any person making sales or dispositions of beer or wine,
			 whether licensed or not, is liable for the taxes. (4-6-23)
b. Wine direct shippers are liable for
			 payment of wine tax imposed by Chapter 13, Title 23, Idaho Code, as well as the
			 sales and use taxes imposed by Chapter 36, Title 63, Idaho Code, on all
			 shipments of wine to Idaho. (4-6-23)
c. Any brewer, brewery, producer, or
			 manufacturer of beer within Idaho will be considered a beer dealer within the
			 meaning of the definitions provided in Section
			 23-1001(f), Idaho
			 Code. However, to ensure payment of tax on beer, any entity holding a brewery
			 license will be considered a wholesaler to the extent of any disposition from
			 the brewery for the purpose of resale or consumption in, by, or through any
			 retail facilities including, tasting rooms on or near the brewery's premises.
			 (4-6-23)
d. Any vintner, winery,
			 producer, or manufacturer of wine within Idaho will be considered a wine
			 importer within the meaning of the definitions provided in Section
			 23-1303(1)(g),
			 Idaho Code. However, to ensure payment of tax on wine, any entity holding a
			 winery license will be considered a distributor to the extent of any
			 disposition from the winery for the purpose of resale or consumption in, by, or
			 through any retail facilities including, tasting rooms on or near the winery's
			 premises. (4-6-23)
e. Ales, beer,
			 new beer, or any alcoholic beverage that meets the definition in Section
			 23-1001(a), Idaho
			 Code, containing more than five percent (5%) alcohol by volume are imposed an
			 excise tax by Section
			 231008(1),
			 Idaho Code. (4-6-23)
f. Premixed
			 cocktails with an alcoholic content of fourteen percent (14%) or less by volume
			 are taxed at the wine tax rate. (4-6-23)
g. Illegal Sales or Dispositions. In addition
			 to the remedies of Sections
			 23-1055 and
			 23-1309, Idaho Code, the Tax
			 Commission may assess taxes against persons making illegal sales of beer or
			 wine who otherwise would be liable for payment of taxes.
			 (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.09 - IDAHO BEER AND WINE TAXES ADMINISTRATIVE RULES › Section 35.01.09.012 - EXEMPTIONS

Current through August 31, 2023
Sections
				23-1048,
				23-1051,
				23-1319,
				23-1323, Idaho Code
01.
Burden of Proof
. The burden
			 of proving any exemption, deduction, credit, or refund allowed by the Acts and
			 these rules is upon the person claiming it. (4-6-23)
02.
Wholesale Exports
. Every
			 resale of beer or wine by a beer wholesaler, brewery, wine distributor, or
			 winery for the purpose of and resulting in an export of beer or wine from this
			 state for resale outside this state is exempt from beer or wine tax.
			 (4-6-23)
03.
Sales By Wine
			 Direct Shippers Outside This State
. When an Idaho wine direct shipper is
			 licensed as a wine direct shipper in another state, they are licensed to sell
			 wine to residents of the other state. Sales of wine by the Idaho wine direct
			 shipper, using another state's wine direct shipper license, to a resident of
			 that state and delivered to a location in that state are exempt from Idaho wine
			 tax. (4-6-23)
04.
Sales to
			 Purchasers on Military Reservations
. Sales to authorized purchasers on
			 military reservations for the purpose of and resulting in sales or consumption
			 on the reservation are exempt from beer or wine tax. (4-6-23)
05.
Sales to Idaho State Liquor
			 Dispensary
. Sales of beer or wine to the Idaho State Liquor Dispensary
			 are exempt from beer or wine tax. (4-6-23)
06.
Dispositions From One Distributor
			 or Wholesaler to Another
. Any disposition of beer or wine by transfer or
			 sale or any other means from one (1) distributor or wholesaler to another is
			 exempt from beer or wine tax. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.09 - IDAHO BEER AND WINE TAXES ADMINISTRATIVE RULES › Section 35.01.09.013 - BREAKAGE OR SPOILAGE

Current through August 31, 2023
Sections
				23-1051,
				23-1319, Idaho Code
01.
Percentage Method
. When a
			 beer or wine container is damaged, contents spoiled, or is otherwise unfit for
			 sale, the beer wholesaler or wine distributor may claim a percentage deduction
			 of their total inventory purchases during the reporting period when the
			 breakage or spoilage occurred. The taxpayer may claim a deduction without prior
			 written approval when adequate records are maintained to verify actual breakage
			 or spoilage. The maximum percentage deductions are one-half of one percent
			 (0.50%) for beer and three-quarters of one percent (0.75%) for wine. (4-6-23)
a. The Tax Commission may revoke the use of
			 the percentage method for any taxpayer at any time. The Tax Commission will
			 notify the taxpayer in writing that future destructions of breakage or spoilage
			 will require written approval from the Tax Commission. (4-6-23)
b. Any taxpayer who has received written
			 notice revoking the percentage method must file the destruction request form
			 required by the Tax Commission. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.09 - IDAHO BEER AND WINE TAXES ADMINISTRATIVE RULES › Section 35.01.09.014 - FINANCIAL SECURITY

Current through August 31, 2023
Sections
				23-1049,
				23-1320, Idaho Code
01.
Financial Security for Payment of
			 Tax
. Any person required to pay tax under the Acts must have an
			 acceptable amount of security on file and in acceptable form with the Tax
			 Commission unless excused or waived by the Tax Commission. The security is
			 conditioned upon payment of all taxes imposed on beer or wine by this state for
			 which the person is liable, including any penalty and interest.
			 (4-6-23)
02.
Security for a
			 New Taxpayer
. When a new taxpayer applies for a tax account the security
			 required is one thousand dollars ($1,000) unless one of the following
			 conditions applies: (4-6-23)
a. If a beer or
			 wine tax reporting history is available from a previous ownership, the security
			 required may be based on the most recent twelve (12) month filing history of
			 the prior ownership. (4-6-23)
b. If
			 an out-of-state wine direct shipper is applying for an initial account, they
			 may request a bond waiver. (4-6-23)
c. If the taxpayer can establish a lesser
			 amount should apply based on the average monthly amount payable according to
			 Section 23-1049, Idaho Code.
			 (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.09 - IDAHO BEER AND WINE TAXES ADMINISTRATIVE RULES › Section 35.01.09.015 - BEER OR WINE TAX ACCOUNTS

Current through August 31, 2023
Sections
				23-1051,
				23-1323, Idaho Code
01.
Tax Accounts
. Before
			 engaging in business, taxpayers need to have a beer tax or wine tax account
			 from the Tax Commission to report and pay tax. As evidence of the tax account,
			 a tax permit is issued. The terms tax account and tax permit are used
			 interchangeably in this section. (4-6-23)
02.
Tax Accounts Are
			 Non-transferable
. Where there is a change of ownership, it is the
			 responsibility of the tax account holder to cancel the tax account by giving
			 written notice to the Tax Commission. (4-6-23)
a. Notice requirements include the date of
			 closure or last date of operation, date of sale or lease, and the name of the
			 new owner or lessee. (4-6-23)
b. If
			 the new owner or lessee uses the previous owner's tax account, the registered
			 tax holder may be responsible for all tax, penalty, and interest incurred
			 during that period. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.09 - IDAHO BEER AND WINE TAXES ADMINISTRATIVE RULES › Section 35.01.09.016 - BEER OR WINE TAX RETURNS

Current through August 31, 2023
Sections
				23-1047,
				23-1051,
				23-1322,
				23-1323, Idaho Code
01.
Reporting Periods
. Returns
			 are due on or before the 15th day of the month following the end of the
			 reporting period, or the next business day when the due date is a Saturday,
			 Sunday, or legal holiday. All returns must be filed monthly unless the Tax
			 Commission approves an alternate reporting period. (4-6-23)
a. Request to File Quarterly or Semiannually.
			 Taxpayers owing six hundred dollars ($600) or less per quarter with a timely
			 filing and payment history may request a quarterly or semiannual reporting
			 period. (4-6-23)
b. Request to File
			 Annually. Wine direct shippers, taxpayers with seasonal activities, and other
			 taxpayers with minimal activity may request an annual reporting period.
			 (4-6-23)
c. Final Return. A
			 taxpayer will mark cancel on the last return filed. Tax, penalty, and interest
			 will apply if the taxpayer continues business activity after filing a final
			 return and canceling the tax account. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.09 - IDAHO BEER AND WINE TAXES ADMINISTRATIVE RULES › Section 35.01.09.019 - RECORDS REQUIRED

Current through August 31, 2023
Sections, 23-1006, 23-1051, 23-1314, 23-1323, Idaho Code
01.
In General
. Every person
			 liable for the payment of taxes on beer or wine must keep and preserve the
			 following records: (4-6-23)
a. A daily record
			 of all cash and credit sales including invoices, receipts, journals, and other
			 related records. (4-6-23)
b. A
			 record of the amount of all merchandise purchased, including all bills of
			 lading, invoices, sales receipts, bank statements, canceled checks, and copies
			 of purchase orders arranged in numerical and chronological order.
			 (4-6-23)
c. Supporting documents
			 for all deductions and exemptions allowed by law or claimed on a tax return.
			 (4-6-23)
d. True and complete
			 physical counts of the beer and wine inventory taken at the end of each
			 reporting period. (4-6-23)
e. True
			 and complete records of breakage and spoilage claimed as a deduction from
			 inventory. (4-6-23)
f. Any records
			 used to complete a return, including but not limited to those listed above, are
			 to be kept in numerical and chronological order so they can be balanced with
			 the corresponding return. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.10 - IDAHO CIGARETTE AND TOBACCO PRODUCTS TAXES ADMINISTRATIVE RULES › Section 35.01.10.000 - LEGAL AUTHORITY

Current through August 31, 2023
In accordance with Sections
				63-105,
				63-2501,
				63-2553, Idaho Code, the State Tax
				Commission (Tax Commission) has promulgated rules implementing the provisions
				of the Idaho Cigarette and Tobacco Products Taxes Acts. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.10 - IDAHO CIGARETTE AND TOBACCO PRODUCTS TAXES ADMINISTRATIVE RULES › Section 35.01.10.001 - TITLE AND SCOPE

Current through August 31, 2023
These rules are titled IDAPA 35.01.10, "Idaho Cigarette and
				Tobacco Products Taxes Administrative Rules." These rules are construed to
				reach the full jurisdictional extent of the state of Idaho's authority to
				impose a tax on all cigarette and tobacco products sold, used, consumed,
				handled or distributed within this state. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.10 - IDAHO CIGARETTE AND TOBACCO PRODUCTS TAXES ADMINISTRATIVE RULES › Section 35.01.10.002 - ADMINISTRATIVE APPEALS

Current through August 31, 2023
Sections
				63-2516,
				63-2563, Idaho Code This chapter
				allows administrative relief as provided in Sections
				63-3045,
				63-3045A,
				63-3045B, and
				63-3049, Idaho Code, and related
				rules. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.10 - IDAHO CIGARETTE AND TOBACCO PRODUCTS TAXES ADMINISTRATIVE RULES › Section 35.01.10.003 - INCORPORATION BY REFERENCE

Current through August 31, 2023
Sections
				63-2516,
				63-2563, Idaho Code These rules
				incorporate the sections of IDAPA 35.02.01, "Tax Commission Administration and
				Enforcement Rules." (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.10 - IDAHO CIGARETTE AND TOBACCO PRODUCTS TAXES ADMINISTRATIVE RULES › Section 35.01.10.010 - DEFINITIONS

Current through August 31, 2023
Sections
				63-2502,
				63-2528,
				63-2551, Idaho Code Definitions
				provided by statute, including the definitions in Sections
				63-2502,
				63-2528, and
				63-2551, Idaho Code, apply to
				these rules. Additionally, the following definitions apply for the purposes of
				these rules. (3-31-22)
01.
Distributor
. The term distributor, as defined by Section
			 63-2551, Idaho Code, includes
			 persons who receive tobacco within this state for purposes of blending and/or
			 repackaging. (3-31-22)
02.
Manufacturer
. The term manufacturer means a person who
			 manufactures and sells cigarettes. The term manufacturer, as defined by Section
			 63-2551, Idaho Code, does not
			 include persons who receive tobacco within this state for purposes of blending
			 and/or repackaging. (3-31-22)
03.
Person
. The term "person" includes any individual, firm,
			 partnership, LLC, venture, association, social club, fraternal organization,
			 corporation, estate, trust, business trust, receiver, trustee, syndicate,
			 cooperative, assignee, or any other group or combination acting as a unit.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.10 - IDAHO CIGARETTE AND TOBACCO PRODUCTS TAXES ADMINISTRATIVE RULES › Section 35.01.10.011 - DISTRIBUTION OF FREE OR BELOW COST TOBACCO PRODUCTS

Current through August 31, 2023
01.
Distribution of Free or Below Cost
			 Tobacco Products
. The distribution of tobacco products for free or below
			 the cost of such products to the sellers or distributors of the products is
			 prohibited by Section
			 39-5707, Idaho Code. If a free
			 package is given away in a sales promotion that requires the purchaser to buy a
			 specified number of packages, such as buy two (2) get one (1) free, all the
			 packages must bear an Idaho tax stamp. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.10 - IDAHO CIGARETTE AND TOBACCO PRODUCTS TAXES ADMINISTRATIVE RULES › Section 35.01.10.012 - PERMITS

Current through August 31, 2023
Section
				63-2503, Idaho Code Every
				wholesaler of cigarettes is required to obtain a cigarette wholesaler's permit
				from the Tax Commission and post a bond as required by Rule
				017 of these rules before engaging
				in business. The wholesaler must apply for the permit on the form prescribed by
				the Tax Commission, accompanied by a fee of fifty dollars ($50). Application
				forms may be obtained by contacting the Tax Commission. The permit holder will
				at all times conspicuously display the permit at their place of business.
				(3-31-22)
01.
Permit Is
			 Nonassignable
. A cigarette wholesaler's permit is nonassignable. Upon
			 any change of ownership, it is the responsibility of the permit holder to
			 immediately give written notification to the Tax Commission. (3-31-22)
a. The notice will set forth the date of
			 closure, date of sale, or date of lease of the business. If a sale or lease,
			 the notice must state the last day of operation and the name of the new owner
			 or lessee. The permit holder must return the permit or send a written statement
			 that the permit has been destroyed. (3-31-22)
b. If this information is not furnished to
			 the Tax Commission and the new owner or lessee continues operation of the
			 business on the previous owner's cigarette wholesaler's permit without filing
			 for and obtaining a new permit, the original permit holder may be held
			 responsible for all tax liability incurred during the period that the new owner
			 or lessee operated the business under the previous owner's permit.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.10 - IDAHO CIGARETTE AND TOBACCO PRODUCTS TAXES ADMINISTRATIVE RULES › Section 35.01.10.013 - SHIPMENTS IN INTERSTATE COMMERCE

Current through August 31, 2023
Section
				63-2505, Idaho Code Sales of
				cigarettes in the course of interstate commerce for purposes of Section
				63-2505, Idaho Code, include only
				those sales where title is transferred outside the state of Idaho, or on U.S.
				military reservations, or on Indian reservations. (3-31-22)
01.
Types of Conveyances
.
			 Shipments of cigarettes to U.S. military reservations or Indian reservations
			 must be made by conveyance used in the normal operation of the wholesaler's
			 business, or by common carrier hired by the wholesaler. (3-31-22)
a. In the case of shipment by common carrier,
			 a copy of the bill of lading must be kept on file at the wholesaler's place of
			 business for three (3) years. (3-31-22)
b. In the case of shipments by the
			 wholesaler's conveyance, an itemized receipt must be obtained by the wholesaler
			 bearing the signature of the receiver's representative and the wholesaler's
			 employee making such delivery. Receipts must be serially numbered.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.10 - IDAHO CIGARETTE AND TOBACCO PRODUCTS TAXES ADMINISTRATIVE RULES › Section 35.01.10.014 - SHIPMENTS DELIVERED ON INDIAN RESERVATIONS

Current through August 31, 2023
01.
Shipments Without Idaho Stamps
. Cigarette wholesalers may deliver
			 cigarettes which do not have Idaho stamps affixed to Idaho Indian reservations
			 when: (3-31-22)
a. The purchaser is an
			 enrolled member of an Idaho Indian tribe. (3-31-22)
b. The purchaser is a business enterprise
			 wholly owned and operated by an enrolled member or members of an Idaho Indian
			 tribe. (3-31-22)
c. The purchaser
			 is a business enterprise wholly owned and operated by an Idaho Indian tribe.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.10 - IDAHO CIGARETTE AND TOBACCO PRODUCTS TAXES ADMINISTRATIVE RULES › Section 35.01.10.015 - STAMPS-SOURCE, AMOUNT, AND LIMITATIONS

Current through August 31, 2023
Sections
				63-2510,
				63-2510A, Idaho Code
01.
Obtaining Stamps
. Cigarette
			 stamps may only be obtained from the Boise office of the Tax Commission.
			 (3-31-22)
02.
Unused Stamp
			 Inventory
. Wholesalers may not hold an inventory of unused Idaho
			 cigarette stamps, the face value of which exceeds the amount of their bond.
			 Where no bond is required, wholesalers may not hold an inventory of unused
			 Idaho cigarette stamps, the face value of which exceeds two (2) times the
			 wholesaler's average monthly tax liability. (3-31-22)
03.
Filing and Paying Timely
.
			 Failure to file a cigarette tax return or pay the tax on a timely basis will
			 result in no additional stamps being issued by the Tax Commission to a
			 wholesaler until clear and convincing evidence is received by the Tax
			 Commission that the return has been filed or the tax has been paid.
			 (3-31-22)
04.
Physical
			 Security
. Wholesalers are responsible for the face value of all stamps
			 received from the Tax Commission. Wholesalers must provide physical security
			 for the stamps in their possession. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.10 - IDAHO CIGARETTE AND TOBACCO PRODUCTS TAXES ADMINISTRATIVE RULES › Section 35.01.10.016 - WHOLESALER'S CREDIT CLAIMS FOR UNMARKETABLE STAMPS

Current through August 31, 2023
01.
Destroyed Stamps
. On and after July 1, 1989, stamps destroyed by
			 the manufacturer as a result of the return of stale or otherwise unmarketable
			 cigarettes may be redeemed by the wholesaler for credit against future tax due
			 if: (3-31-22)
a. The manufacturer provides an
			 affidavit to the Tax Commission indicating that said stamped cigarettes were
			 received from an Idaho licensed wholesaler and detailing the number and package
			 type received. (3-31-22)
b. The
			 wholesaler provides to the Tax Commission a returned goods receipt obtained
			 from the manufacturer's representative verifying the number of packages, the
			 package type, and the date the cigarettes were returned and a bill of lading
			 traceable to the returned goods receipt. The credit must be claimed on the
			 wholesaler's cigarette tax return and all required documentation must be
			 attached. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.10 - IDAHO CIGARETTE AND TOBACCO PRODUCTS TAXES ADMINISTRATIVE RULES › Section 35.01.10.017 - SECURITY FOR TAX REQUIRED

Current through August 31, 2023
Sections
				63-2510A, Idaho Code
01.
Security for Payment of
			 Taxes
. Every wholesaler liable for payment of cigarette taxes provided
			 by Chapter 25, Title 63, Idaho Code, will always have in effect and on file
			 with the Tax Commission security for payment of the excise tax. The security
			 will be in the form and amount acceptable to the Tax Commission, will be
			 payable to the Tax Commission, and will be conditioned upon remittance of taxes
			 imposed on cigarettes by this state for which such wholesaler will be liable,
			 including any penalty and interest. (3-31-22)
a. The amount of the security will be the
			 greater of two (2) times the amount of the tax due on an average monthly
			 cigarette tax return, using the previous twelve (12) month period as a base or
			 the value of stamps in the wholesaler's inventory including the value of stamps
			 ordered but not yet received. (3-31-22)
b. If a wholesaler wishes to hold an
			 inventory of unused Idaho cigarette stamps in excess of the limitations set by
			 Rule 015 of these rules, the wholesaler
			 must increase the amount of the security on file with the Tax Commission
			 accordingly, or pay a deposit to the Tax Commission for future taxes due which
			 exceed the limitations. (3-31-22)
c. Example: A wholesaler has an average
			 monthly tax liability of two thousand dollars ($2,000). The wholesaler is
			 required by the Tax Commission to post a security in the amount of four
			 thousand dollars ($4,000). The wholesaler wishes to hold an unused Idaho
			 cigarette stamp inventory of ten thousand eight hundred dollars ($ 10,800). The
			 wholesaler must increase the amount of the security on file with the Tax
			 Commission by six thousand eight hundred dollars ($6,800), or pay a deposit of
			 six thousand eight hundred dollars ($6,800) to be applied to future tax due to
			 the Tax Commission. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.10 - IDAHO CIGARETTE AND TOBACCO PRODUCTS TAXES ADMINISTRATIVE RULES › Section 35.01.10.018 - CIGARETTE TAX RETURN

Current through August 31, 2023
Section
				63-2510, Idaho Code
01.
Cigarette Tax Return
. All
			 cigarette wholesalers required to affix Idaho stamps to cigarettes, or who make
			 sales to U.S. military or Indians on reservations, or who have a stamping
			 warehouse or business located within this state and sell cigarettes in
			 interstate commerce are required to file an Idaho cigarette tax return.
			 (3-31-22)
02.
Filing
			 Returns
. The return will be in a form prescribed by the Tax Commission
			 and will be filed on a monthly basis. (3-31-22)
03.
Due Date
. The return will be
			 filed by the wholesaler on or before the twentieth day of the month immediately
			 following the month to which the return applies. If the twentieth day falls on
			 a Saturday, Sunday, or legal holiday, the return will be due on the next
			 following day which is not a Saturday, Sunday, or legal holiday. The return
			 must account for and tax must be paid on all cigarette stamps affixed during
			 the month to which the return applies. (3-31-22)
04.
Requirements of a Valid
			 Return
. A tax return or other documents required to be filed in
			 accordance with Section
			 63-2510, Idaho Code, and this rule
			 must meet the conditions prescribed below. Those which fail to meet these
			 requirements are invalid. They may be rejected and returned to the taxpayer to
			 be redone in accordance with these requirements and refiled. A taxpayer who
			 does not file a valid return will be considered to have filed no return. A
			 taxpayer's failure to properly file in a timely manner may cause certain
			 penalties to be imposed by Sections
			 63-3030A,
			 63-3046, and
			 63-3075, Idaho Code, and rules
			 thereunder. (3-31-22)
a. All cigarette tax
			 return forms must be completed and copies of all pertinent supporting schedules
			 or computations must be attached. The results of supporting computations must
			 be carried forward to applicable lines on the cigarette tax return form.
			 (3-31-22)
b. All cigarette tax
			 returns or other documents filed by the taxpayer must include their cigarette
			 wholesaler's permit number and Federal Taxpayer Identification Number in the
			 space provided. (3-31-22)
c. A
			 cigarette return that does not provide sufficient information to compute a tax
			 liability does not constitute a valid cigarette tax return. (3-31-22)
d. Perfect accuracy is not a requirement of a
			 valid return, even though each of the following conditions is required: it must
			 be on the proper form, as prescribed by the Tax Commission; it must contain a
			 computation of the tax liability and sufficient supporting information to
			 demonstrate how that result was reached; and it must show an honest and genuine
			 effort to satisfy the requirement of the law. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.10 - IDAHO CIGARETTE AND TOBACCO PRODUCTS TAXES ADMINISTRATIVE RULES › Section 35.01.10.020 - TOBACCO TAX RETURN

Current through August 31, 2023
01.
Tobacco
			 Tax Return
. All tobacco distributors who make wholesale purchases are
			 required to file a tobacco products tax return. (3-31-22)
02.
Timing of Filing Return
. The
			 return will be in a form prescribed by the Tax Commission and will be filed on
			 a monthly basis. (3-31-22)
03.
Due Date of Return
. The return will be filed by the distributor on
			 or before the twentieth (20th) day of the month immediately following the month
			 to which the return applies. If the twentieth (20th) day falls on a Saturday,
			 Sunday, or legal holiday, the return will be due on the next following day
			 which is not a Saturday, Sunday, or a legal holiday. (3-31-22)
04.
Requirements of a Valid
			 Return
. A tax return or other document required to be filed in
			 accordance with Section
			 63-2552, Idaho Code, and these
			 rules must meet the conditions prescribed below. Those which fail to meet these
			 requirements are invalid. They may be rejected and returned to the taxpayer to
			 be redone in accordance with these requirements and refiled. A taxpayer who
			 does not file a valid return will be considered to have filed no return. A
			 taxpayer's failure to properly file in a timely manner may cause certain
			 penalties to be imposed by Sections
			 63-3046 and
			 63-3075, Idaho Code, and related
			 rules. (3-31-22)
a. The tobacco products tax
			 return form must be completed and copies of all pertinent supporting
			 documentation must be attached. The results of supporting documentation must be
			 carried forward to applicable lines on the tobacco products return form.
			 (3-31-22)
b. All tobacco products
			 tax returns or other documents filed by the taxpayer must include their tobacco
			 products tax permit number and Federal Taxpayer Identification Number in the
			 space provided. (3-31-22)
c. A
			 tobacco products tax return that does not provide sufficient information to
			 compute a tax liability does not constitute a valid return. (3-31-22)
d. Perfect accuracy is not a requirement of a
			 valid return, even though each of the following conditions is required, it must
			 be on the proper form, as prescribed by the Tax Commission; it must contain a
			 computation of the tax liability and sufficient supporting information to
			 demonstrate how that result was reached; and it must show an honest and genuine
			 effort to satisfy the requirement of the law. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.10 - IDAHO CIGARETTE AND TOBACCO PRODUCTS TAXES ADMINISTRATIVE RULES › Section 35.01.10.021 - SALES TO OTHER IDAHO DISTRIBUTORS

Current through August 31, 2023
01.
Sales for
			 Eventual Resale
. When a registered Idaho tobacco products distributor
			 sells tobacco products other than cigarettes to other tobacco products
			 distributors located within this state the duty to pay the tax is on the
			 distributor who first causes the tobacco products to be shipped to Idaho.
			 (3-31-22)
02.
First
			 Receiver
. The first receiver, the tobacco products distributor who first
			 causes the tobacco products to be shipped to Idaho will report the tax on their
			 tobacco products tax return for the month in which the sales occur. The sales
			 invoice to the second receiver must clearly indicate that the first receiver
			 has paid the tax. (3-31-22)
03.
Subsequent Receiver
. Any subsequent receiver will not be required
			 to pay the tax as long as they maintains records showing that the first
			 receiver has paid the tax. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.10 - IDAHO CIGARETTE AND TOBACCO PRODUCTS TAXES ADMINISTRATIVE RULES › Section 35.01.10.022 - EXEMPTIONS

Current through August 31, 2023
01.
Credit for Taxes Paid
.
			 Tobacco distributors may claim a credit for taxes paid on tobacco products
			 other than cigarettes that are: (3-31-22)
a.
			 Sold and delivered to retailers or distributors at locations outside the state
			 of Idaho; (3-31-22)
b. Sold and
			 delivered to the United States Government on U.S. Military reservations located
			 within Idaho; (3-31-22)
c. Sold and
			 delivered to a purchaser within the boundaries of an Idaho Indian reservation
			 when the purchaser is an enrolled member of an Idaho Indian tribe; a business
			 enterprise wholly owned and operated by an enrolled member or members of an
			 Idaho Indian tribe; or a business enterprise wholly owned and operated by an
			 Idaho Indian tribe. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.10 - IDAHO CIGARETTE AND TOBACCO PRODUCTS TAXES ADMINISTRATIVE RULES › Section 35.01.10.023 - CREDIT FOR RETURNED TOBACCO PRODUCTS

Current through August 31, 2023
01.
Credit
			 Allowed
. When tobacco products have been returned to the manufacturer,
			 credit will be allowed against future tax only if: (3-31-22)
a. The distributor has an itemized credit
			 memorandum or credit invoice from the manufacturer; and (3-31-22)
b. The distributor has a bill of lading or
			 manufacturer's credit receipt which can be traced to the credit memorandum and
			 which verifies the amount shipped to the manufacturer.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.10 - IDAHO CIGARETTE AND TOBACCO PRODUCTS TAXES ADMINISTRATIVE RULES › Section 35.01.10.024 - CREDIT FOR DESTRUCTION OF TOBACCO PRODUCTS

Current through August 31, 2023
01.
Destroyed Tobacco
. When tobacco products are to be destroyed by a
			 distributor, credit will be allowed against future tax only if: (3-31-22)
a. The distributor notifies the Tax
			 Commission in writing at least ten (10) working days prior to destruction. The
			 notice must include a complete description of the items to be destroyed, the
			 quantity of each item, the wholesale sales price of each item and the time and
			 manner the items will be destroyed; and (3-31-22)
b. The distributor has a verifiable credit
			 memorandum from the manufacturer. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.000 - LEGAL AUTHORITY

Current through August 31, 2023
Section
				63-3039, Idaho Code
01.
In General
. In accordance
			 with Sections
			 63-105 and
			 63-3039, Idaho Code, the Tax
			 Commission has authority to promulgate rules implementing the provisions of the
			 Idaho Income Tax Act. (3-15-22)
02.
Related Taxes
. This chapter contains rules relating to provisions
			 of the Idaho Income Tax Act, Title 63, Chapter 30, Idaho Code, that are
			 incorporated by reference into statutes relating to other taxes. These include:
			 (3-15-22)
a. Sales and Use Taxes, Title 63,
			 Chapter 36, Idaho Code; (3-15-22)
b. Motor Fuels Taxes, Title 63, Chapter 24,
			 Idaho Code; (3-15-22)
c. Petroleum
			 Transfer Fee, Title 41, Chapter 49, Idaho Code; (3-15-22)
d. Cigarette and Tobacco Products Taxes,
			 Title 63, Chapter 25, Idaho Code; (3-15-22)
e. Beer Taxes, Title 23, Chapter 10, Idaho
			 Code; (3-15-22)
f. Wine Taxes,
			 Title 23, Chapter 13, Idaho Code; (3-15-22)
g. Mine License Taxes, Title 47, Chapter 12,
			 Idaho Code; (3-15-22)
h. Kilowatt
			 Hour Taxes, Title 63, Chapter 27, Idaho Code; (3-15-22)
i. Oil and Gas Taxes, Title 47, Chapter 3,
			 Idaho Code. (3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.001 - SCOPE

Current through August 31, 2023
Section
				63-3039, Idaho Code
01.
Effective Date
. To the
			 extent allowed by statute, rules in this chapter are applied on their effective
			 date to all taxable years open for determining tax liability.
			 (3-15-22)
02.
Closed Years or
			 Issues
. Taxable years closed by the statute of limitations remain closed
			 and are not reopened by the promulgation, repeal or amendment of any rule.
			 Issues resolved by the expiration of appeal time, a notice of deficiency
			 determination, or a final decision of the Tax Commission will not be reopened
			 by the promulgation, repeal, or amendment of any rule. (3-15-22)
03.
Transactions Before an Effective
			 Date
. A rule will not be applied to transactions occurring before its
			 effective date in a case where, in the opinion of the Tax Commission, to do so
			 would create an obvious injustice. (3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.002 - 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.
				(3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.010 - DEFINITIONS

Current through August 31, 2023
Section
				63-3003, Idaho Code
01.
Date of Filing or Payment
.
			 Materials not mailed with the United States Postal Service or a private
			 delivery service designated as qualifying under Section
			 7502, Internal Revenue Code, are
			 filed when physically received by the Tax Commission. (3-15-22)
02.
Pay, Paid, Payable or
			 Payment
. When used in reference to an amount of tax, penalty, interest,
			 fee or other amount of money due to the Tax Commission, the words pay, paid,
			 payable, or payment mean an irrevocable tender to the Tax Commission of lawful
			 money of the United States. (3-15-22)
a. As
			 used herein, lawful money of the United States means; (3-15-22)
i. Currency or coin of the United States at
			 face value; and (3-15-22)
ii.
			 Negotiable checks drawn on a United States bank or other financial institution
			 that are payable in full in money of the United States.
			 (3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.110 - DECLARATORY RULINGS

Current through August 31, 2023
Sections
				67-5232,
				67-5255, Idaho Code
01.
Findings Pursuant to Section
			 67-5206, Idaho Code
.
			 (3-15-22)
a. The Tax Commission finds that the
			 Attorney General's Administrative Rules on declaratory rulings found at IDAPA
			 04.11.01, "Idaho Rules of Administrative Procedure of the Attorney General,"
			 Sections 400 through
			 402 do not adequately address the
			 needs of taxpayers seeking a declaratory ruling on applications of the tax law.
			 The Attorney General's Administrative Rules do not: (3-15-22)
i. Protect taxpayer confidentiality;
			 (3-15-22)
ii. Define the taxpayer's
			 right to rely on the ruling; or (3-15-22)
iii. Identify the circumstances justifying
			 the denial or withdrawal of a ruling. (3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.131 - UNACCEPTABLE PAYMENTS

Current through August 31, 2023
Section
				63-3034, Idaho Code
01.
Checks and Drafts Previously
			 Dishonored
. Nothing herein shall limit the authority of the Tax
			 Commission to refuse to accept a check drawn on the account of a taxpayer who
			 has previously tendered a check dishonored by the institution on which it was
			 drawn. (3-15-22)
02.
Checks
			 and Drafts From Foreign Institutions
. The Tax Commission may reject a
			 check or draft drawn on a foreign bank or other foreign financial institution.
			 (3-15-22)
03.
Checks and
			 Drafts That Result in Processing Fees
. The Tax Commission may reject a
			 check or draft that, if accepted, may result in the state of Idaho incurring a
			 processing fee. (3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.140 - APPLICATION OF PARTIAL PAYMENT

Current through August 31, 2023
Sections
				63-4001,
				63-4007, Idaho Code If bad check
				charges, penalties, or interest accrue as a result of any deficiency in tax,
				partial payments shall apply in the following order: to bad check charges,
				interest, tax, and penalty. (3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.150 - REQUIREMENTS OF A VALID TAX RETURN

Current through August 31, 2023
Section
				63-3076(5), Idaho
				Code
01.
In General
. All
			 tax returns filed with the Tax Commission shall be complete and include
			 attached copies of all pertinent schedules or computations. (3-15-22)
02.
Supporting Computations and
			 Schedules
. The results of supporting computations shall be carried
			 forward to applicable lines on the tax forms. A statement referencing an
			 attached schedule is not acceptable if the taxpayer does not enter the
			 necessary information from the attachments on the tax form. For purposes of
			 this subsection, a return shall be deemed valid if the Tax Commission does not
			 reject the return by mailing it back to the taxpayer. (3-15-22)
03.
Information to Compute Tax
.
			 A return that does not provide sufficient financial information to compute a
			 tax liability is not a valid tax return. (3-15-22)
04.
Accuracy and Required
			 Information
. A return need not be totally accurate to be a valid return.
			 However, for the return to be valid it must: (3-15-22)
a. Be identified as a return;
			 (3-15-22)
b. Be filed using the
			 proper form prescribed by the Tax Commission; (3-15-22)
c. Include the taxpayer's social security
			 number, federal employer identification number, or Internal Revenue Service
			 processing number; (3-15-22)
d.
			 Include the taxpayer's name and address; (3-15-22)
e. Include the taxpayer's Idaho permit or
			 license number, if applicable; (3-15-22)
f. Identify the reporting or tax period;
			 (3-15-22)
g. Contain a computation
			 of the tax liability and sufficient supporting information to show how the
			 taxpayer reached that result; and (3-15-22)
h. Reflect the taxpayer's honest and genuine
			 effort to satisfy the requirements of the law. For purposes of determining if
			 these requirements are met, documents that contain the following are clearly
			 insufficient: (3-15-22)
i. Broad unspecified
			 constitutional claims; (3-15-22)
ii. Unsupported statements that claim no
			 Idaho activity or income exists; and (3-15-22)
iii. Language that demonstrates a protest
			 against the tax law or its administration.
			 (3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.153 - TAX PREPARERS - ALTERNATIVE METHODS OF SIGNING INCOME TAX RETURNS

Current through August 31, 2023
A tax preparer, as defined in Section
				48-603B, Idaho Code, may sign an
				Idaho income tax return in a manner allowed by Internal Revenue Service Notice
				2004-54. The requirements for using the alternative methods under Internal
				Revenue Service Notice 2004-54 must be followed for Idaho income tax purposes
				if this method of signing a return is used for the Idaho return. Use of the
				alternative signature for the tax preparer does not alter the requirement for
				the taxpayer or authorized officer or representative to sign the return as
				provided in Rule 150 of these
				rules or to follow the requirements of Section
				48-603B, Idaho Code. Section
				63-3002, Idaho Code (IRS Notice
				2004-54) (3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.155 - TAX RETURNS AND OTHER DOCUMENTS FILED ELECTRONICALLY

Current through August 31, 2023
Sections
				63-115,
				63-3039,
				74-107, Idaho Code
01.
Acknowledgment of Data
			 Transmissions
. Persons filing returns by electronic data stream may be
			 sent an acknowledgment of receipt of a successfully transmitted return. An
			 acknowledgment means only that the Tax Commission received the return. An
			 acknowledgment is not a finding by the Tax Commission about the correctness of
			 the return. If any transmission is received in an unintelligible, unreadable,
			 or corrupted form and the Tax Commission cannot identify the taxpayer, no
			 acknowledgment will be sent. (3-15-22)
02.
Methods Allowed for Filing Motor
			 Fuels Tax Returns Electronically
. The following methods are acceptable
			 methods for filing motor fuels tax returns electronically. (3-15-22)
a. Secured methods. Encrypted e-mail secured
			 through public or private key encrypting. (3-15-22)
b. Unsecured methods. Non-encrypted e-mail.
			 (3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.200 - EXAMINATION OF RECORDS: RECORDKEEPING AND PRODUCTION REQUIREMENTS

Current through August 31, 2023
Sections
				63-3042,
				63-3043, Idaho Code A taxpayer
				shall maintain all records that are necessary to a determination of the correct
				tax liability. Required records must be made available on request by the Tax
				Commission or its authorized representatives. (3-15-22)