reglab/statecodes huggingface dataset:
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.095 - MONEY-OPERATED DISPENSING EQUIPMENT

Current through August 31, 2023
Sections
				63-3612,
				63-3613,
				63-3622,
				63-3622II, Idaho Code
01.
Money-Operated Dispensing
			 Equipment
. The sale, purchase, lease, or rental of money-operated
			 dispensing equipment is exempt from tax if the equipment is only used to
			 dispense a tangible product, amusement, or service on which a retail sales tax
			 is imposed by the state of Idaho. (3-31-22)
a. Money-operated dispensing equipment
			 includes equipment operated by a debit or credit card.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.096 - IRRIGATION EQUIPMENT AND SUPPLIES

Current through August 31, 2023
Section
				63-3622W, Idaho Code
01.
Agricultural Irrigation
. The
			 Sales Tax Act exempts all irrigation equipment and supplies which are used
			 directly for agricultural irrigation. To qualify for the exemption, the
			 irrigation equipment or supplies need to be used directly and primarily for
			 agricultural irrigation purposes. If the use of the equipment or supplies is
			 only incidental or only indirectly related to the agricultural irrigation
			 process, the exemption will not apply. Examples include: (3-31-22)
a. An off-highway motorbike or all-terrain
			 vehicle, ATV, used to transport men or equipment is indirectly related to the
			 irrigation process. (3-31-22)
b.
			 Irrigation boots worn to protect the irrigator are incidental to the process
			 and are taxable. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.097 - YARD SALES

Current through August 31, 2023
Sections
				63-3622,
				63-3622K, Idaho Code
01.
In General
. Tangible
			 personal property may be sold tax exempt at a home yard sale if the yard sale
			 meets the qualifications specified in this rule. A home yard sale is
			 characterized by the following: (3-31-22)
a.
			 The sale is of short duration lasting no more than a few days.
			 (3-31-22)
b. The seller is not in
			 the business of regularly selling the same or similar property as that which is
			 offered for sale at the yard sale. (3-31-22)
c. The items offered for sale at the yard
			 sale are not items which are specifically purchased for the purpose of
			 reselling them. (3-31-22)
d. The
			 items offered for sale are owned by the seller, no consignment sales may be
			 made. (3-31-22)
e. The sale is
			 conducted on the residential premises of the seller.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.098 - FOREIGN DIPLOMATS

Current through August 31, 2023
Sections
				63-3610,
				63-3622,
				63-3622O, Idaho Code
01.
In General
. The United
			 States Government grants immunity from state taxes to diplomats from certain
			 foreign countries. The diplomat is issued a federal tax exemption card by the
			 U.S. Department of State. The cards are nontransferable and bear a photograph
			 of the holder, a federal tax exemption number, and specific instructions as to
			 the extent of the exemption granted to the diplomat. (3-31-22)
02.
Federal Tax Exemption Cards
.
			 Federal tax exemption cards list all restrictions on tax exemptions on the face
			 of the card, including whether or not the card privileges extend to both
			 official and personal purchases. (3-31-22)
03.
Documentation
. A retailer
			 documents exempt sales to a foreign diplomat by: (3-31-22)
a. Retaining a copy of the front and back of
			 the federal tax exemption card to support the exempt sale; or
			 (3-31-22)
b. Recording for their
			 permanent record the name of the bearer, the mission represented, the federal
			 tax exemption number displayed on the card, the date of expiration, and the
			 nature of the exemption granted to the diplomat. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.099 - OCCASIONAL SALES

Current through August 31, 2023
Sections
				63-3610,
				63-3620,
				63-3622K,
				63-3622HH, Idaho Code
01.
Occasional Seller
. Sales of
			 tangible personal property by an occasional seller are exempt from sales and
			 use tax. In order to qualify as an occasional sale, the seller cannot make more
			 than two (2) sales of tangible personal property in a twelve (12) month period,
			 nor hold himself out as engaged in the business of selling tangible personal
			 property. (3-31-22)
a. If the sale does not
			 qualify as an occasional sale, the seller is a retailer and will collect and
			 remit sales tax in the same manner as any other seller. See Section
			 63-3610, Idaho Code.
			 (3-31-22)
b. Proof of occasional
			 sale. An occasional seller of tangible personal property will provide a written
			 statement to the buyer if requested. An occasional seller of a transport
			 trailer or office trailer may use Form ST-108TR to document his occasional sale
			 claim. For occasional sales of other tangible personal property, the buyer
			 obtains a written statement that has the seller's name, address, date, and
			 signature from the seller verifying that the seller is not a retailer and has
			 made no more than one (1) other sale of tangible personal property within the
			 last twelve (12) months. The buyer will retain the occasional sale statement
			 provided by the seller as evidence that the purchase of the tangible personal
			 property is not subject to use tax. (3-31-22)
c. Sales arranged by a third party are
			 taxable. If any sales agent, licensed or unlicensed, participates in the sale
			 of tangible personal property, the sale is taxable. See Rule
			 020 of these rules.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.100 - PRESCRIPTIONS

Current through August 31, 2023
Sections
				63-3612,
				63-3613,
				63-3622,
				63-3622N, Idaho Code
01.
In General
. Sales tax does
			 not apply to sales of drugs, oxygen, orthopedic appliances, orthodontic
			 appliances, dental prostheses including crowns, bridges, inlays, overlays,
			 prosthetic devices, durable medical equipment, eyeglasses, contact lenses, and
			 certain other medical equipment and supplies specifically named in Section
			 63-3622N, Idaho Code, when:
			 (3-31-22)
a. Purchased by a practitioner to
			 be administered or distributed to his patients if such practitioner is licensed
			 by the state under Title 54, Idaho Code, to administer or distribute such
			 items, or when; (3-31-22)
b.
			 Purchased by or on behalf of an individual under a prescription or work order
			 issued by a practitioner who is licensed by the state to practice one of the
			 following professions: physician, physician assistant, surgeon, podiatrist,
			 chiropractor, dentist, optometrist, psychologist, ophthalmologist, nurse
			 practitioner, denturist, orthodontist, audiologist, or hearing aid dealer or
			 fitter. Items purchased under the prescription or work order of a person who is
			 not a health care practitioner specifically named in Section
			 63-3622N(b),
			 Idaho Code, will not qualify for the exemption. (3-31-22)
c. Example: A physician issues a prescription
			 for a wheelchair to a nursing home patient. The nursing home delivers the
			 prescription to a wheelchair retailer and purchases the wheelchair on behalf of
			 the patient. No tax applies. (3-31-22)
d. Example: A nursing home purchases
			 wheelchairs for general use in its facility. Since the wheelchairs are not
			 purchased under prescription for a specific patient, sales tax applies.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.101 - MOTOR VEHICLES AND TRAILERS USED IN INTERSTATE COMMERCE

Current through August 31, 2023
Sections
				49-123,
				63-3612,
				63-3613,
				63-3622,
				63-3622R, Idaho Code
01.
In General
. An exemption is
			 provided from the sales and use tax for the sale or lease of motor vehicles and
			 trailers to commercial or private carriers to be substantially used in
			 interstate commerce. This exemption is commonly called the IRP Exemption.
			 Commercial or private carriers are in the business of transporting persons or
			 commodities owned by the carrier or another. Farm vehicles or noncommercial
			 vehicles as defined by Section
			 49123, Idaho Code, do not meet
			 the requirements of the IRP exemption. (3-31-22)
02.
Motor Vehicles
. To qualify
			 for the exemption, a buyer will: (3-31-22)
a.
			 Immediately register the vehicle with a maximum gross weight of over twenty-six
			 thousand (26,000) pounds; (3-31-22)
b. Register the vehicle under the
			 International Registration Plan (IRP); and (3-31-22)
c. Operate the vehicle in a fleet of one (1)
			 or more vehicles registered under the International Registration Plan (IRP) or
			 a similar proportional registration system with a minimum of ten percent (10%)
			 of the fleet miles operated outside the state of Idaho.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.102 - LOGGING

Current through August 31, 2023
Section
				63-3605C,
				63-3622HH,
				63-3622JJ, Idaho Code
01.
In General
. The Sales Tax
			 Act provides an exemption from sales and use taxes for certain tangible
			 personal property used in logging activities. The provisions of this rule are
			 based on the usual methods of doing business in this industry. Specific factual
			 differences in the way a specific taxpayer may conduct his business can result
			 in determinations different from those stated in this rule. Since some
			 equipment may be used for more than one (1) purpose, determinations of
			 taxability will be made based upon the primary use of the equipment.
			 (3-31-22)
02.
Real
			 Property
. The logging exemption applies only to tangible personal
			 property. It does not apply to real property or to tangible personal property
			 purchased for the purpose of becoming an improvement or fixture to real
			 property. See Rules 010 and
			 067 of these rules for a definition
			 of real property. (3-31-22)
03.
Property Used in Logging Operations
. The logging exemption applies
			 to tangible personal property primarily used in a logging activity without
			 regard to the primary business activity of the person performing the logging.
			 For example, a contractor building a road for the Forest Service may claim the
			 logging exemption when purchasing equipment and supplies primarily used to
			 remove the timber from the right-of-way if the timber is resold, even though
			 logging is not the contractor's primary activity. (3-31-22)
04.
Logging Process Begins and
			 Ends
. The logging process begins when forest trees are first handled by
			 the logger at the site where such an operation occurs. The logging process ends
			 when the product is placed on transportation vehicles at the loading site,
			 ready for shipment. (3-31-22)
05.
Equipment and Supplies
. Equipment and supplies used or consumed
			 primarily and directly in the logging process and which are necessary or
			 essential to perform the operation. To qualify, the logging use must be the
			 primary use of the equipment and supplies. Examples include: (3-31-22)
a. Chain saws and tree harvesters.
			 (3-31-22)
b. Skidders,
			 tower-skidders, skidding cables, or chokers. (3-31-22)
c. Log loaders and log jammers which are not
			 licensed motor equipment. (3-31-22)
d. Repair parts, lubricants, hydraulic oil,
			 and coolants which become a component part of logging equipment.
			 (3-31-22)
e. Fuel, such as diesel,
			 gasoline, and propane consumed by equipment while performing exempt logging
			 activities. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.104 - RAILROAD ROLLING STOCK, PARTS, MATERIALS AND EQUIPMENT

Current through August 31, 2023
Sections
				63-3622,
				63-3622CC,
				63-3622DD, Idaho Code
01.
In General
. Sections
			 63-3622CC and
			 63-3622DD, Idaho Code, provide
			 exemptions from sales or use tax for rebuilt or remanufactured railroad rolling
			 stock which was previously used in interstate commerce more than three (3)
			 consecutive months, and for parts, materials, and equipment primarily used to
			 rebuild or remanufacture such railroad rolling stock. (3-31-22)
02.
Definitions
. As used in this
			 rule, the following terms have the following meanings. (3-31-22)
a. Railroad rolling stock. Flanged-wheel
			 locomotives, railroad cars, maintenance of way equipment and other
			 flanged-wheel vehicles designed and manufactured specifically for use on
			 railroad tracks and railroad systems, including component parts thereof.
			 (3-31-22)
b. Remanufacture/rebuild.
			 To reconstruct, remake, reassemble or reprocess railroad rolling stock to
			 materially extend the life of the equipment. This process requires extended
			 removal of the railroad rolling stock from the transportation stream.
			 (3-31-22)
c. Equipment. All
			 equipment, other than railroad rolling stock, which is used in the actual
			 remanufacturing/rebuilding process. (3-31-22)
d. Parts. Tangible personal property which
			 becomes part of the remanufactured/rebuilt railroad rolling stock or which
			 becomes part of the equipment described in Subsection
			 104.02.c. above.
			 (3-31-22)
e. Materials. Tangible
			 personal property which is used or consumed in the actual process of
			 remanufacturing/rebuilding railroad rolling stock. (3-31-22)
f. Used in interstate commerce. Railroad
			 rolling stock is used in interstate commerce when it performs a function which
			 is necessary to the operation of a business which transports goods or people
			 between two (2) or more states. (3-31-22)
g. Repair. To mend or restore to good usable
			 condition railroad rolling stock which has not been damaged to an extent
			 requiring extended removal from the transportation stream. (3-31-22)
h. Maintenance. Routine, periodic activities,
			 such as lubrication and filter and oil changes, which are necessary to the
			 continued use and operation of railroad rolling stock. (3-31-22)
i. Primary or primarily. Used more than fifty
			 percent (50%) of the time to remanufacture/rebuild railroad rolling stock.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.105 - TIME AND IMPOSITION OF TAX, RETURNS, PAYMENTS AND PARTIAL PAYMENTS

Current through August 31, 2023
Sections
				63-3046,
				63-3619,
				63-3621,
				63-3623,
				63-3634, Idaho Code
01.
Time and Imposition of Tax
.
			 (3-31-22)
a. Sales Tax. Sales tax is imposed,
			 computed and collected at the time of sale, without regard to the provisions of
			 any contract relating to the time or method of payment. In the case of
			 installment sales, sales on account, or other credit sales, the seller reports
			 as a taxable sale the entire sales price for the month in which the sale is
			 made. No part of the sales tax may be deferred until the time the retailer
			 collects payment from the buyer. A sale occurs when title to property passes
			 through delivery to the customer or absolute and unconditional appropriation to
			 a contract. Lease or rental payments are taxable during the month or other
			 period for which the property is leased or rented. (3-31-22)
b. Use Tax. Use tax is determined at the time
			 of the use, storage or other consumption of tangible personal property in
			 Idaho. The tax is reported and payable in accordance with the provisions of
			 this rule. Persons making purchases subject to use tax should apply for a use
			 tax permit number from the Commission. Application forms may be obtained by
			 contacting any Commission office. (3-31-22)
c. Taxable Sales Create State Revenue. The
			 sales or use tax collected by a retailer from a customer at the time of
			 purchase becomes state money at that time. The collected amounts may not be put
			 to any use other than that allowed by Chapter 36, Title 63, Idaho Code, and
			 these rules. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.106 - VEHICLE SALES, RENTALS, AND LEASES

Current through August 31, 2023
Sections
				63-3610,
				63-3612,
				63-3613,
				63-3619,
				63-3621,
				63-3622K,
				63-3622R, Idaho Code
01.
In General
. The sale, lease,
			 rental, or purchase of a vehicle is subject to sales and use tax. Retailers,
			 lessors, and dealers are required to collect the tax. (3-31-22)
02.
Vehicles Purchased from Idaho
			 Dealers
. When a dealer of new or used vehicles sells any motor vehicle
			 for delivery in Idaho, the dealer collects sales or use tax at the rate in
			 effect on the date the vehicle is delivered to the buyer, unless an exemption
			 applies. A title application form which is completed by the dealer and displays
			 Idaho sales tax collected is evidence that the buyer paid sales tax to the
			 dealer. (3-31-22)
03.
Vehicles Purchased from Out-of-State Dealers
. Any trade-in
			 allowance is to be shown on the original bill of sale, voucher, or other
			 receipt from the out-of-state dealer. If sales tax was correctly paid to a
			 dealer in another state, a credit is allowed against sales or use tax payable
			 to Idaho. See Rule 107 of these
			 rules. (3-31-22)
04.
Vehicles
			 Purchased from Private Parties
. (3-31-22)
a. Bill of Sale. The buyer presents a bill of
			 sale or receipt as proof of the gross sales price. Canceled checks will not be
			 accepted in lieu of a bill of sale. (3-31-22)
b. No Bill of Sale. In the absence of a bill
			 of sale or documentation supporting the value of the vehicle, tax is collected
			 on the value established as the "average trade-in price" in the most recent
			 NADA Official Used Car Guide for the same make, model, options, year, mileage,
			 and condition. (3-31-22)
c. Trade
			 In. A trade-in allowance is not allowed on a private party sale. See Rule
			 044 of these rules. The county
			 assessor will collect tax on the gross sales price. (3-31-22)
d. Barter/Exchange. A barter or exchange of
			 vehicles or other property is taxed on the value of the vehicles or other
			 property involved in the exchange. In the absence of documentation supporting
			 the value of the vehicle(s), tax is due on the value established as the
			 "average trade-in price" in the most recent NADA Official Used Car Guide for
			 the same make, model, options, year, mileage, and condition.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.107 - VEHICLES AND VESSELS - GIFTS, MILITARY PERSONNEL, NONRESIDENT, NEW RESIDENT, TAX PAID TO ANOTHER STATE, SALES TO FAMILY MEMBERS, SALES TO AMERICAN INDIANS, AND OTHER EXEMPTIONS

Current through August 31, 2023
Sections
				49-117,
				49-121,
				49-122,
				63-3606B,
				63-3621,
				63-3622K,
				63-3622R,
				67-7101, Idaho Code
01.
In General
. This rule
			 discusses specific topics relating to vehicles including gifts, military
			 personnel, and exemptions. Refer to Rule
			 106 of these rules for general
			 information on purchases, sales, rentals, and leases of vehicles.
			 (3-31-22)
02.
Gifts of
			 Vehicles
. When the following facts clearly establish that a vehicle is
			 being transferred as a gift from the titleholder to another, the vehicle can be
			 transferred tax exempt if: (3-31-22)
a. No
			 money, services, or other consideration is exchanged between the donor and
			 recipient at any time. (3-31-22)
b.
			 The recipient assumes no indebtedness. (3-31-22)
c. The relationship of the donor and
			 recipient indicates a basis for a gift. (3-31-22)
d. The donor and recipient complete and sign
			 a Form ST-133GT, Use Tax Exemption Certificate -Gift Transfer Affidavit and
			 submit it to the county assessor along with the title to the vehicle being
			 transferred. If the donor is unable to sign the affidavit, the recipient can
			 submit either: (3-31-22)
i. A letter stating
			 the vehicle is a gift, and signed by the donor, may be accepted by the county
			 assessor and attached to the affidavit; or (3-31-22)
ii. The title may be marked as a gift and
			 signed by the donor. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.108 - VEHICLE MANUFACTURER'S, RENTAL COMPANY'S, AND DEALER'S PURCHASE OR USE OF VEHICLES

Current through August 31, 2023
Sections
				63-3612,
				63-3613,
				63-3622,
				63-3623, Idaho Code
01.
Buying for Resale
. Licensed
			 vehicle dealers, vehicle rental companies, and manufacturers of vehicles may
			 purchase vehicles tax exempt when the vehicles are held for resale or rental
			 and are used for no purpose other than retention, demonstration, or display
			 while holding the vehicles for sale or rental in the regular course of
			 business. Purchases of parts that will be installed on vehicles held in a
			 resale inventory are exempt from sales tax. (3-31-22)
02.
Titling a Vehicle
. Under the
			 Sales Tax Act, no vehicle may be titled without documentation establishing that
			 any sales or use taxes which may be due have been paid. However, certain
			 vehicles may be titled by dealers and rental companies with no tax applying.
			 (3-31-22)
a. Rental companies may title and
			 register vehicles held in their rental inventory in their company name with no
			 tax applying. (3-31-22)
b. Idaho
			 dealers may title vehicles held for resale in their dealer name to ensure clear
			 title to the vehicle. However, the vehicle cannot be registered in the dealer's
			 name. If the dealer applies for registration, tax applies.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.110 - RETURNS FILED BY COUNTY ASSESSORS AND FINANCIAL INSTITUTIONS

Current through August 31, 2023
Sections
				63-3623 and
				63-3638(9), Idaho
				Code
01.
Filing Returns
.
			 Upon collection of sales tax on applications for certificate of title to a
			 motor vehicle, trailer, or other titled property, or initial application for
			 registration processed by the county assessor, the assessor will, no less than
			 monthly, complete and submit to the Commission, Form ST-852, Idaho Sales Tax
			 Return County Assessors. The assessor may, at his discretion, submit the form
			 more frequently. But at no time will the amount of tax collected during any
			 month be submitted later than the twentieth day of the month following the
			 month in which the tax was collected. (3-31-22)
02.
Reimbursement
. The assessor
			 and the Idaho Transportation Department will be reimbursed at the rate of one
			 dollar ($1) for each application for certificate of title or initial
			 registration of a motor vehicle, trailer, or other titled property; each Form
			 ST-108, Transport Trailer, Office Trailer, and Untitled Boat Certificate; and
			 each Form ST-108TR, Occasional Sale Exemption Claim -- Office Trailer and
			 Transport Trailer, processed by the assessor except those upon which any sales
			 or use tax due has been previously collected by a retailer or paid by the
			 buyer. (3-31-22)
03.
Financial Institutions
. Financial institutions collecting tax on
			 sales of tangible personal property that they are financing, whether sold by
			 the financial institution or another person, are to possess an Idaho seller's
			 permit and file returns to remit the tax as prescribed in Rule
			 105, of these rules. If the tax
			 collected is not from a sale made by the financial institution, it can be
			 reported as an adjustment on the return. Failure to remit the tax on a timely
			 basis will result in the addition of penalties and interest as provided by
			 Sections 63-3632 and
			 63-3634, Idaho Code.
			 (3-31-22)
04.
Cross
			 Reference
. (3-31-22)
a. Permits. See
			 Rule 070 of these rules.
			 (3-31-22)
b. Time and Imposition of
			 Tax. Returns, Payments and Partial Payments. See Rule
			 105 of these rules.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.111 - RECORDS REQUIRED AND AUDITING OF RECORDS

Current through August 31, 2023
01.
In General
. Every retailer doing business in this state and every
			 buyer storing, using, or otherwise consuming in this state tangible personal
			 property will keep complete and adequate records as may be necessary for the
			 Commission to determine the amount of sales and use tax for which that person
			 is liable under Title 63, Chapter 36, Idaho Code. (3-31-22)
a. Unless the Commission authorizes an
			 alternative method of record keeping in writing, these records will show gross
			 receipts from sales or rental payments from leases of tangible personal
			 property, including any services that are a part of the sale or lease, made in
			 this state, irrespective of whether the retailer or buyer regards the receipts
			 to be taxable or nontaxable; all deductions allowed by law and claimed in
			 filing the return; and the total purchase price of all tangible personal
			 property purchased for sale or consumption or lease in this state.
			 (3-31-22)
b. These records include
			 the normal books of account ordinarily maintained by the average prudent
			 businessman engaged in such business, together with all bills, receipts,
			 invoices, cash register tapes, or other documents of original entry supporting
			 the entries in the books of account, together with all schedules or working
			 papers used in connection with the preparation of tax returns.
			 (3-31-22)
c. For taxpayers that
			 maintain the required records in both a machine-sensible and a hard-copy
			 format, that taxpayer will make the records available to the Commission in
			 machine-sensible record format upon the Commission's request. Machine-sensible
			 records are to be maintained in the original format for the same time periods
			 as required of hard-copy records outlines in Subsection
			 111.04 of this rule.
			 "Machine-sensible record" is a collection of related information in an
			 electronic format. This does not include hard-copy records that are created or
			 recorded on paper or stored in or by an imaging system such as microfilm,
			 microfiche or storage-only imaging systems. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.113 - RECREATIONAL VEHICLE REGISTRATION

Current through August 31, 2023
01.
Snowmobile, Motorbike, or ATV
. A new owner of a new or used
			 snowmobile, motorbike, or ATV will obtain a title for the recreational vehicle
			 according to the Idaho Transportation Department instructions. The buyer will
			 present evidence that sales tax was paid to the seller of the recreational
			 vehicle, or pay any tax due to the county assessor, Idaho Transportation
			 Department, or Commission before a title will be issued. (3-31-22)
02.
Boat
. A boat owner registers
			 his boat each year with the Department of Parks and Recreation through
			 authorized agents appointed by that department. (3-31-22)
a. When registering the boat for the first
			 time or transferring the registration to a new owner, the owner will complete
			 Form ST-109, Recreational Vehicle Registration Sales Tax Affidavit, except as
			 provided in Subsection
			 113.02.c. of this rule.
			 (3-31-22)
b. Each month the
			 Department of Parks and Recreation will forward to the Commission the copies of
			 Form ST-109 submitted by its agents. (3-31-22)
c. When registering a boat with a county
			 assessor acting as an authorized agent of the Department of Parks and
			 Recreation, the requirements of this rule do not apply. The assessor will
			 collect and remit to the Tax Commission any sales or use tax due. See Rule
			 099 of these rules.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.114 - SALES UNDER THE SNAP AND WIC PROGRAMS, RECORDS REQUIRED FOR PAYMENTS WITH ELECTRONIC BENEFIT TRANSFER CARDS AND WIC TENDER

Current through August 31, 2023
Sections
				63-3622EE,
				63-3622FF, Idaho Code.
01.
In General
. Sales of food
			 purchased under the Federal Supplemental Nutrition Assistance Program (SNAP) or
			 the Federal Special Supplemental Food Program for Women, Infants, and Children
			 (WIC) are exempt from the Idaho sales tax. Sales of food under these programs
			 are exempt whether the buyer uses electronic benefit transfer (EBT) cards, WIC
			 tender, or any other exchange medium authorized for these programs by federal
			 law. (3-31-22)
02.
Records
			 Required
. Retailers who accept EBT cards or WIC tender as payment are to
			 maintain accurate records of those sales. Adequate records include sales
			 reports or tender-type reports with collections from each type.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.115 - RECORDS REQUIRED, NONTAXED SALES BY RETAIL FOOD STORES

Current through August 31, 2023
Section
				63-3624(s), Idaho
				Code
01.
Petition for Reduced
			 Record Keeping
. Retail food stores may petition the Commission to be
			 relieved from the responsibility of retaining copies of detailed invoices for
			 nontaxed sales. (3-31-22)
02.
Form Required
. A retail food store may apply for reduced record
			 keeping requirements by submitting a completed Form ST-110, Petition for Sales
			 Tax Records Reduction by a Retail Food Store, to the Commission.
			 (3-31-22)
03.
Authority
. If authority for reduced record keeping is granted by
			 the Commission, a retailer is not required to keep detailed sales invoices if
			 he obtains a properly completed resale or exemption certificate from the
			 customer and thereafter a properly completed Form ST-111, Sales Tax Exemption
			 Claim Form-Grocer for each exempt sale. The completed Form ST-111 includes the
			 following information: The name of the customer; the total purchase price of
			 the exempt items; the date of the sale; whether the nontaxed merchandise sold
			 consisted of food, nonfood items or both; and the signature of the person
			 making the exempt purchase. (3-31-22)
04.
Standard Industry Code
. For
			 the purposes of this rule, retail food stores means those retail stores
			 described in major group fifty-four (54) of the Standard Industrial
			 Classification Manual, SIC, of 1987 and whose sales of food for home
			 preparation and consumption account for more than fifty percent (50%) of the
			 store's total sales. Stores in major group fifty-four (54) consist of grocery
			 stores; meat and fish markets; fruit and vegetable markets; candy, nut, and
			 confectionery stores; dairy product stores; retail bakeries; and egg and
			 poultry dealers. (3-31-22)
05.
Review of Petitions
. The Commission will review all petitions for
			 reduced record keeping requirements. The Commission may examine the books and
			 records of the petitioner to ensure that the petitioner is primarily engaged in
			 the business of selling food for home preparation and consumption. The
			 Commission will give written notice of its determination to the petitioner
			 within sixty (60) days after receiving the petition. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.116 - BONDING

Current through August 31, 2023
Section
				63-3625, Idaho Code
01.
Posting Security
. The
			 Commission may require a retailer to post security to insure collection and
			 remittance of sales and use taxes for cause including: (3-31-22)
a. A retailer failing to file sales tax
			 returns. (3-31-22)
b. A retailer
			 failing to remit in full taxes due upon any sales tax return.
			 (3-31-22)
c. A retailer with a
			 consistent history of delinquency either in the filing of returns or payment of
			 tax. (3-31-22)
d. The submission of
			 a check for the payment of taxes which is subsequently dishonored.
			 (3-31-22)
e. The filing of a
			 fraudulent return or any return which fails to report all taxable transactions
			 for the period for which the return relates. (3-31-22)
f. A retailer evidencing serious financial
			 instability which, in the opinion of the Commission, creates reasonable doubt
			 as to the ability of the retailer to pay over sales and use taxes collected by
			 it. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.118 - RESPONSIBILITY FOR PAYMENT OF SALES TAXES DUE FROM CORPORATIONS, LIMITED LIABILITY COMPANIES AND PARTNERSHIPS

Current through August 31, 2023
Sections
				63-3045,
				63-3049,
				63-3065,
				63-3074,
				63-3634, Idaho Code
01.
Corporate Officers Duty to Pay
			 Sales Tax
. Individuals including corporate officers and employees with
			 the duty to cause a corporation or a limited liability company to file a sales
			 tax return or to pay sales tax when due, or any partnership member or employee
			 with such duty, will become liable for payment of the tax, penalty and interest
			 due from the corporation or partnership if they fail to carry out their duty.
			 Any such responsible individual has the defenses, remedies and recourse
			 provided in Sections
			 63-3045,
			 63-3049,
			 63-3065 and
			 63-3074, Idaho Code, and will be
			 afforded notice and opportunity to be heard on the question of such liability.
			 (3-31-22)
02.
Penalty for
			 Failure to Collect
. Any individual required to collect, account for and
			 pay over any tax who willfully fails to carry out or execute his duty will be
			 required to pay, in addition to the tax, penalty and interest, an additional
			 amount equal to the total amount of tax involved. This penalty is in addition
			 to all other penalties provided in Section
			 63-3634, Idaho Code.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.119 - SUCCESSOR'S LIABILITY

Current through August 31, 2023
Section
				63-3628, Idaho Code
01.
Making Inquiries
. Section
			 63-3628, Idaho Code, provides that
			 when a vendor sells out his business or stock of goods, the buyer is to make
			 inquiry of the Commission and withhold from the purchase price any amount of
			 tax that may be due until such time as the vendor, seller, produces a receipt
			 stating that no tax is due. If the buyer fails to withhold from the purchase
			 price the tax due, he becomes personally liable for the tax.
			 (3-31-22)
02.
Written Inquiry
			 Required
. The buyer is to make written inquiry to the Boise Office of
			 the State Tax Commission setting forth the following: (3-31-22)
a. The name, location, and seller's permit
			 number of the business they are purchasing. (3-31-22)
b. A statement that they are purchasing the
			 business or stock of goods. (3-31-22)
c. An inquiry as to any sales or use tax
			 liability of the business they are purchasing. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.120 - JEOPARDY DETERMINATION

Current through August 31, 2023
Section
				63-3630, Idaho Code If collection
				of any part of a tax required to be paid to the state of if any determination
				or redetermination will be jeopardized by delay, the Commission will make a
				determination of the tax or amount required to be collected noting the need for
				expeditious procedure and the amount of required security upon the assessment.
				The amount determined to be due the state is immediately payable and, if not
				paid immediately after service of notice of the deficiency, may be entered as a
				final assessment and collected by judgment processes or through use of any
				collection procedure available to the Commission's office. If, within thirty
				(30) days, the taxpayer files for redetermination and deposits with his
				petition for redetermination such security as the Commission may, in this
				specific case, deem necessary to ensure compliance with this act, collection of
				the deficiency assessment will be delayed pending redetermination. Hearings and
				other procedure will then proceed in accordance with the rules pertaining
				thereto. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.122 - INTEREST ON DEFICIENCIES, REFUNDS AND ESTIMATED RETURNS

Current through August 31, 2023
Sections
				28-22-104,
				63-3045,
				63-3630, Idaho Code
01.
Interest Rate
. The rate of
			 interest on deficiencies or refunds of tax is determined annually as provided
			 in Section
			 63-3045, Idaho Code, and IDAPA
			 35.02.01, "Tax Commission Administration and Enforcement Rules," Rule
			 310. All interest on sales or use
			 tax deficiencies is simple interest. Interest applies only to tax and not to
			 penalties. (3-31-22)
02.
Interest Accruing During a Period Subject to Audit
. Interest on
			 deficiencies accrues from the due date of the return to which the deficiency
			 relates. On refunds, the interest accrues from the due date of the return or
			 date of payment, whichever is later. However, when a refund is claimed or a
			 deficiency is asserted for a period of time which includes several reporting
			 periods, in lieu of calculating interest for each reporting period, interest
			 may be averaged over the interest rate period if no substantial distortion
			 results from the averaging technique. When averaging interest, sales or
			 purchases of extraordinary amounts outside the usual course of business which
			 would substantially distort the result should be excluded from the averaging
			 calculation and interest calculated separately on such transactions. Average
			 interest, accruing during an interest rate period, may be calculated according
			 to the following formula:
Click
				here to view image
N = Number of reporting periods in interest rate period.
R = Interest rate per reporting period, e.g., one percent (1%)
				for monthly filers, three percent (3%) for quarterly filers, at a 12% annual
				interest rate, etc. (3-31-22)
03.
Alternate Formulas
.
			 Alternatively, interest may be calculated according to such other formula as
			 the taxpayer and the Commission's sales tax audit staff may agree to apply.
			 (3-31-22)
04.
Estimated
			 Returns
. Interest on estimated returns accrues at an annual rate as
			 provided in Section
			 63-3045, Idaho Code, and IDAPA
			 35.02.01, "Tax Commission Administration and Enforcement Rules," Rule
			 310. (3-31-22)
05.
Failure to Register
.
			 Taxpayers who failed to have a tax number in a period where a deficiency exists
			 will be, for interest computation purposes, considered to be monthly filers.
			 (3-31-22)
06.
Judgments
. Nothing in this rule is intended to effect interest
			 rates on judgments pursuant to Section
			 28-22-104(2),
			 Idaho Code. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.123 - ADDITIONS AND PENALTIES

Current through August 31, 2023
Sections
				63-3046,
				63-3075,
				63-3076,
				63-3077, Idaho Code All additions
				and penalties provided by Sections
				63-3046,
				63-3075,
				63-3076 and
				63-3077, Idaho Code, are
				incorporated in the Sales Tax Act. (3-31-22)
01.
Substantial Underpayment
.
			 For purposes of enforcing the substantial underpayment penalty provided by
			 Section 63-3046(d), Idaho
			 Code, the term taxable year, is for purposes of the Sales Tax Act, the twelve
			 (12) month calendar period for which an annual reconciliation is required. The
			 return, for purposes of such taxable year, are the returns required to be filed
			 under Rule 105 of these rules. The taxpayer's
			 entire calendar year or fiscal tax year is any fraction of a twelve (12) month
			 period occurring prior to filing a final report. (3-31-22)
02.
Repeated or Intentional Invalid
			 Exemption Claims
. A buyer who repeatedly or intentionally claims
			 exemption from tax on purchases that are not exempt and has not reported and
			 paid use tax on the purchases, owes the tax plus the interest prescribed in
			 Rule 122 of these rules and may also be
			 assessed a penalty of five percent (5%) of the purchase price of the goods or
			 services, or two hundred dollars ($200), whichever is greater.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.124 - COLLECTION AND ENFORCEMENT

Current through August 31, 2023
Sections
				63-3633,
				63-3635, Idaho Code Incorporation
				of Rules. The rules promulgated by the Commission entitled "Idaho Tax
				Commission Administration and Enforcement Rules" apply to the administration
				and enforcement of the Idaho Sales Tax Act. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.125 - DISTRIBUTION OF SALES TAX REVENUES

Current through August 31, 2023
Section
				63-3638, Idaho Code Refer to IDAPA
				35.01.03, "Property Tax Administrative Rules," Rule
				995 for information on distribution
				of sales tax revenues to cities, counties and other special purpose taxing
				districts. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.126 - SALES TAX COLLECTED BY THE STATE LIQUOR DISPENSARY

Current through August 31, 2023
Sections
				23-105,
				23-1303,
				23-1001,
				63-3638A, Idaho Code
01.
Liquor Subject to Sales Tax
.
			 All sales of liquor which includes alcohol, spirits, beer, and wine as defined
			 in Sections
			 23-105(g),
			 23-1303(a), and
			 23-1001(a), Idaho
			 Code, unless specifically exempt, are taxable. (3-31-22)
02.
Sales for Resale
. In the
			 case of sales to persons licensed under the provisions of Title 23, Chapter 9,
			 Idaho Code, only those purchases for resale by an establishment licensed to
			 sell liquor will be exempt from the tax. If the licensee buys liquor for any
			 purpose other than for resale, the licensee is subject to the use tax.
			 (3-31-22)
03.
Reporting
. The superintendent of the State Liquor Dispensary will
			 forward monthly to the Commission a report of all sales tax collected for the
			 preceding month. All sales tax collected by the superintendent of the State
			 Liquor Dispensary and by contract private liquor stores, when the product is
			 supplied by the State Liquor Dispensary, will be credited directly to the
			 liquor account, and not become a part of the sales tax account.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.127 - FREE DISTRIBUTION NEWSPAPERS

Current through August 31, 2023
Sections
				63-3622,
				63-3622T, Idaho Code
01.
Newspaper Format
. The term
			 "newspaper format" means a publication bearing a title, issued regularly at
			 stated intervals of at least twelve (12) times a year, and formed of printed
			 paper sheets without binding. Catalogs, advertising fliers, travel brochures,
			 employee newsletters, theater programs, telephone directories, restaurant
			 guides, posters, and similar publications are not publications in newspaper
			 format. (3-31-22)
02.
Purchase or Use of Tangible Personal Property
. The purchase or use
			 of tangible personal property used to produce newspapers distributed to the
			 public free of charge is exempt from sales or use taxes if the requirements of
			 Section 63-3622T, Idaho Code are met.
			 (3-31-22)
03.
Qualifying for
			 Exemption
. To qualify for the exemption at least ten percent (10%) of
			 the total newspaper, computed on an average annual column inch basis, need to
			 be devoted to the publication of non-income producing informative material.
			 Advertisements promoting the free distribution newspaper itself do not qualify
			 as non-income producing informative material. Neither do logos, column
			 headings, mastheads, borders, etc. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.129 - USE OF A RECREATIONAL FACILITY, INSTRUCTIONAL FEES, AND PARI-MUTUEL BETTING

Current through August 31, 2023
01.
Use of a
			 Recreational Facility
. Charges or fees to procure the use of a facility,
			 facilities, or building for the purpose of recreation or physical conditioning
			 are taxable. (3-31-22)
02.
Dues
. Dues paid to fraternal organizations such as the Elks,
			 Eagles, Masonic Order, or similar organizations are not normally paid primarily
			 for the use of facilities for recreation; in such cases, recreational use of
			 facilities will be incidental. However, any separate, identifiable fees charged
			 by such fraternal organizations, in excess of ordinary membership dues and
			 fees, specifically for the use of recreational or physical conditioning
			 facilities will be taxable including, but not limited to, bowling fees, green
			 fees, swimming fees, court fees, or equipment usage fees. (3-31-22)
03.
Instructional Fees
.
			 Separately stated instruction fees, such as for jazzercise, aerobics, dance,
			 and swimming are not taxable. (3-31-22)
04.
Pari-Mutuel Betting
.
			 Pari-mutuel betting is not taxable. (3-31-22)
05.
Use of Tangible Personal
			 Property
. Charges imposed on persons using swimming pools, skating
			 rinks, golf courses and bowling alleys, etc., often combine the privilege of
			 entering the place with the right to use tangible personal property. When a
			 uniform price is imposed upon all persons without regard to the intention of
			 the individual to use tangible personal property or the other facilities
			 included, the total charge will be presumed a charge for the use of a
			 recreational facility and taxable. (3-31-22)