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 35.01.02.012 - CONTRACTORS IMPROVING REAL PROPERTY

Current through August 31, 2023
Sections
				63-3609(a),
				63-3621,
				63-3615(b),
				63-3622B, Idaho Code
01.
In General
. This rule
			 applies to contractors who construct, alter, repair, or improve real property.
			 Contractors are defined as consumers of materials they use, whether or not they
			 resell the material. All sales of tangible personal property to contractors are
			 taxable. (3-31-22)
a. A contractor is any
			 person acting as a general contractor, subcontractor, contractee,
			 subcontractee, or speculative builder who uses material and equipment to
			 perform any written or verbal contract to improve, alter, or repair real
			 property. (3-31-22)
b. Contractors
			 include bricklayers, plumbers, heating specialists, painters, sheet metal
			 workers, carpet layers, electricians, land levelers, well drillers,
			 landscapers, and all others who do contract work on real property. Unless these
			 persons are employees of a contractor, they are acting as contractors and are
			 consumers just as other contractors. (3-31-22)
c. Persons doing residential repairs, such as
			 plumbers and electricians, as well as those who both sell and install carpet,
			 also are contractors improving real property. Such contractors are defined as
			 the consumers of the materials they install and are required to pay sales or
			 use tax on their cost for the materials. They do not charge sales tax to their
			 customers unless they make a sale of materials only, with no installation.
			 (3-31-22)
d. The terms "contractor"
			 and "subcontractor' are not applicable to persons who merely sell tangible
			 personal property in the form of building materials, supplies, or equipment to
			 construction contractors for delivery at the job site without any requirement
			 that they install such tangible personal property.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.014 - CONTRACTORS/RETAILERS

Current through August 31, 2023
Sections
				63-3609(a),
				63-3610,
				63-3620,
				63-3621, Idaho Code
01.
In General
. This rule shows
			 how Idaho sales and use tax applies to contractors who are also retailers. The
			 general principles in Rule
			 012 of these rules also apply to
			 contractor/retailers and should be reviewed along with this rule.
			 (3-31-22)
02.
Contractor/Retailer
. Many contractors are also retailers. For
			 example, plumbers, electricians, carpet layers, cabinet builders, and
			 mechanical contractors can be both contractors and retailers. They are
			 contractors when they install materials in the course of a residential or
			 commercial service call or contract; but when they sell items or materials they
			 don't install; they are retailers and need to collect sales tax from their
			 customers. (3-31-22)
03.
Record Keeping Procedure
. A contractor/retailer can follow any
			 consistent procedure to account for inventory and job purchases. (3-31-22)
a. Example: If the majority of a
			 contractor/retailer's business is performing contracts to improve real
			 property, The contractor/retailer can pay Idaho tax on all purchases and if an
			 item is sold at retail, remit Idaho sales tax collected and request a refund
			 for the tax paid. See Rule
			 117 of these rules for refund
			 instructions. (3-31-22)
b. Example:
			 If the majority of the contractor/retailer's business is making retail sales,
			 the contractor/ retailer can purchase all inventory without paying tax by
			 giving suppliers a properly completed resale certificate. The
			 contractor/retailer would remit sales tax collected on Idaho retail sales and
			 pay an Idaho use tax on the value of items taken from inventory and used to
			 improve real property. (3-31-22)
c.
			 Example: A contractor/retailer can opt to use separate accounting procedures
			 for the purchase of resale inventory and job materials. Resale inventory
			 purchases can be made without paying tax by giving suppliers a properly
			 completed resale certificate and pay tax on the purchase of job materials. See
			 Rule 128 of these rules.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.015 - WELL DRILLERS/PUMP INSTALLERS

Current through August 31, 2023
Sections
				63-2410,
				63-2423,
				63-3609(a),
				63-3621,
				63-3615(b),
				63-3622B,
				63-3622D,
				63-3622R,
				63-3622W, Idaho Code
01.
In General
. This rule is
			 meant to explain how Idaho sales and use tax applies to contractors who drill
			 wells and install pumps. The general principles in Rule
			 012 and
			 014 of these rules apply to well
			 drillers and pump installers and should be reviewed along with this rule.
			 (3-31-22)
02.
Types
.
			 The types of wells covered by this rule include, but are not limited to:
			 (3-31-22)
a. Water wells, including those for
			 municipal, domestic, commercial, and industrial purposes, and wells used for
			 agricultural irrigation. (3-31-22)
b. Monitor wells used to check for
			 contamination or to find the water table. (3-31-22)
c. Anode wells used to ground power or gas
			 lines. (3-31-22)
d. Construction
			 wells used for pilings, shoring, and elevator hoists.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.016 - RETAIL SALE OF ASPHALT, CONCRETE, AND CONCRETE PRODUCTS

Current through August 31, 2023
Sections
				63-3609(a),
				63-3610,
				63-3622D,
				63-3622W, Idaho Code
01.
In General
. Asphalt,
			 concrete and concrete products are building materials. The sale of such
			 products to construct, alter, repair, or improve real estate is taxable.
			 Separately stated charges for delivery by the vendor and vendor standby time
			 are not taxable. (3-31-22)
02.
Agricultural Irrigation
. Materials purchased for agricultural
			 irrigation are exempt from sales tax whether purchased by the farmer,
			 contractor, or subcontractor. This exemption applies even if the material is
			 permanently affixed to real estate, such as concrete used to line ditches or
			 ponds. See Rule 096 of these
			 rules. The buyer must provide the seller with an exemption certificate. See
			 Rule 128 of these rules.
			 (3-31-22)
03.
Production
			 Exemption
. The retailer who produces and sells asphalt or concrete may
			 qualify to claim the production exemption on equipment and supplies used
			 directly to produce the concrete or asphalt for resale. See Rule
			 079 of these rules. However, trucks
			 used by a ready-mix operator do not qualify for the production exemption
			 because they are used for transportation. Although they may incidentally
			 contribute to the manufacture of the final article, purchases of the truck,
			 trailer, and the truck-mounted concrete mixer, which becomes a part of the
			 motor vehicle, are not exempt from the tax. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.017 - AIRLINES, BUSES, AND RAILWAY DINING CARS

Current through August 31, 2023
Sections
				63-3612,
				63-3613,
				63-3621, Idaho Code
01.
Sale of Meals
. The sale of
			 meals or drinks that are not included in the price of the ticket on commercial
			 aircraft, railway dining cars or buses operating in Idaho is a retail sale. An
			 airline, bus company or passenger train is operating in Idaho if a trip starts
			 or ends in Idaho and part of the trip can be allocated to Idaho.
			 (3-31-22)
02.
Taxable
			 Sales
. The gross receipts of such a sale are taxable when the meals,
			 beverages or other tangible personal property are ordered or served within the
			 boundaries of Idaho. It does not matter whether the meals and other property
			 are consumed in Idaho. (3-31-22)
03.
Formula for Taxable Sales
. A
			 formula may be used to determine the taxable sales of meals and beverages on
			 the trip if accurate records of actual sales are not kept. The formula is:
			 first, find the percentage of trip miles in Idaho in relation to the total
			 mileage of the trip; and then, multiply this percentage by the total sales of
			 meals or beverages served on the entire trip. (3-31-22)
04.
Meals, Snacks, Beverages or Other
			 Tangible Personal Property
. When the price of an airline, bus, or
			 railway ticket includes meals, snacks, beverages, or other tangible personal
			 property, the cost of these goods is subject to use tax. An airline, bus
			 company, or railway that purchases these goods in Idaho, pays Idaho sales tax
			 to the vendor, regardless of where the goods will be distributed to passengers.
			 If these goods are purchased in another state and no sales or use tax has been
			 paid to that state, the cost of the goods distributed to passengers on trips
			 that start or end in Idaho is subject to use tax. In the absence of accurate
			 records, the provider may determine taxable use based on trip miles determined
			 by the formula in Subsection
			 017.03 of this rule.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.018 - RETAILER DEFINED

Current through August 31, 2023
Sections
				63-3610,
				63-3611,
				63-3614,
				63-3620,
				63-3620F,
				63-1804, Idaho Code
01.
Retailer
. The term retailer
			 is defined in Section
			 63-3610, Idaho Code. A retailer
			 includes a seller as defined in Section
			 63-3614, Idaho Code as every
			 person making retail sales to a buyer or consumer, whether as agent, broker, or
			 principal. (3-31-22)
02.
Retailer Engaged in Business in this State
. A retailer engaged in
			 business in this state is anyone required to collect and remit Idaho sales and
			 use tax pursuant to Section
			 63-3611, Idaho Code.
			 (3-31-22)
03.
Retailers
			 Selling Incidental Tangible Personal Property
. A person may be a
			 retailer within the meaning of the act although the sale of tangible personal
			 property is incidental to their general business. For example, a plumbing
			 contractor may sell some plumbing supplies as a sideline and thereby become a
			 retailer within the meaning of this act. (3-31-22)
04.
Farmers
. Farmers who
			 ordinarily sell their grain, livestock and other horticultural products for
			 resale or processing are not taxable. However, when they sell to ultimate
			 consumers or users, they must obtain a seller's permit and report sales tax on
			 their taxable sales. (3-31-22)
05.
An Agent as a Retailer
. Where there is a written agreement between
			 a principal and their agent, dealer or other third party, and such agreement
			 stipulates that the agent, dealer or other third party will be responsible for
			 collection, reporting and payment of sales tax generated by sales, the Tax
			 Commission will treat the position of the agent, dealer or third party as that
			 of a retailer and impose on them the burden of collecting, accounting for, and
			 paying the sales tax to the State Tax Commission. (3-31-22)
a. However, if for example, a milk route
			 salesman, without such an agreement, makes regular deliveries, collects for the
			 products, and sales tax is included in the total proceeds collected and
			 remitted to the principal for proper crediting, accounting, discounts, etc.,
			 then it is the responsibility of the principal to relay the sales tax with
			 proper reporting forms as prescribed by law. (3-31-22)
b. In some instances, such as the above, and
			 the example of a newspaper delivery boy, the sales are actually made on behalf
			 of the dairy and the newspaper company respectively. In the absence of any such
			 written agreement, the Tax Commission will look to the principal as being
			 responsible for the reporting and payment of the sales tax.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.019 - SALES BY COUNTY SHERIFFS

Current through August 31, 2023
Sections
				63-3612,
				63-3620, Idaho Code
01.
Sales
. A county sheriff who
			 sells tangible personal property, either as a result of a court order or
			 pursuant to any summary notice and sale foreclosure procedure, will collect and
			 remit sales tax in the same manner as a retailer engaged in business in this
			 state. (3-31-22)
02.
Requirement to Register
. There is no requirement for the various
			 sheriff's offices to register with the Commission. Each sheriff's office in the
			 state of Idaho is assigned a seller's permit number and must file Form 850
			 returns quarterly. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.020 - AUCTIONEER, AGENT, BROKER, DISTRIBUTOR AND FACTORS

Current through August 31, 2023
Section
				63-3610, Idaho Code Every
				auctioneer, agent, broker, distributor and factor acting for a principal, or
				entrusted with any bill of lading, custom house permit for delivery or any
				tangible personal property or entrusted with possession of any tangible
				personal property for the purpose of sale, collects and remits sales tax on
				those sales. This is true even if the principal or owner of the property would
				not have had a requirement to do so. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.021 - MULTI-LEVEL MARKETING FIRMS

Current through August 31, 2023
Sections
				63-3610,
				63-3612, Idaho Code
01.
Multi-Level Marketing Firm
.
			 A multi-level marketing firm is an organization that can convey to a person the
			 right to sell a product and the right to convey those rights to another person.
			 (3-31-22)
02.
Agents
.
			 The Idaho Sales Tax Act provides the Commission with the authority to view
			 salesmen, representatives, peddlers, or canvassers as agents of the dealers or
			 distributors under whom they operate or from whom they obtain the tangible
			 personal property sold by them, even if such persons are independent
			 contractors. The Commission may require the dealers or distributors to collect
			 and remit the sales tax on behalf of such agents. (3-31-22)
03.
Requirement of Multi-Level
			 Marketing Firms to Collect Tax
. The Commission may, upon the request of
			 the multi-level marketing firm or when it finds evidence of material failure to
			 comply with the Idaho Sales Tax Act or these rules and when the Commission
			 determines that it is necessary for the efficient administration of such act,
			 require multi-level marketing firms to collect the sales and use tax on all
			 taxable property sold by the multilevel marketing firm through such agents,
			 whether or not the agents are independent contractors. (3-31-22)
04.
Notification
. The
			 Commission, upon determination that a multi-level marketing firm is required to
			 collect the tax on taxable sales through its agents, will provide to the
			 multi-level marketing firm, by certified mail, a notification of the sales and
			 use tax remittance requirements imposed by the Commission. (3-31-22)
a. Beginning with the first reporting period
			 after receipt of the notice, the multi-level marketing firm is responsible for
			 collecting and remitting tax on all sales made by its agents.
			 (3-31-22)
b. A taxpayer desiring to
			 seek a redetermination of the notice must file a written protest with the
			 Commission within the time limit provided in Section
			 63-3631, Idaho Code and under the
			 procedures provided by IDAPA 35.02.01.320 - 328, "Tax Administration and
			 Enforcement Administrative 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 35.01.02.024 - RENTALS OR LEASES OF TANGIBLE PERSONAL PROPERTY

Current through August 31, 2023
Sections
				63-3612,
				63-3613,
				63-3616,
				63-3622UU, Idaho Code
01.
In General
. The lease or
			 rental of tangible personal property, including licensed motor vehicles, is a
			 sale. (3-31-22)
02.
Bare
			 Equipment Rental
. A bare equipment rental, that is, a rental of
			 equipment without operator, is a taxable sale. The owner of the equipment is a
			 retailer with a requirement to collect and remit Idaho sales tax on each rental
			 payment and remit the tax to the State Tax Commission just like any other
			 retailer. The tax applies whether the equipment is rented by the hour, day,
			 week, month, or on a mileage, or any other basis. The equipment owner who
			 primarily rents bare equipment may buy the equipment without paying tax to the
			 vendor by giving the vendor a resale certificate. See Rule
			 128 of these rules. If the
			 equipment owner uses the equipment for his own benefit or in his own business
			 operations, the equipment owner pays use tax based on a fair market rental
			 value for the period during which he used his own equipment.
			 (3-31-22)
03.
Fully Operated
			 Equipment Rentals
. (3-31-22)
a. A fully
			 operated equipment rental, equipment with operator, is a service rather than a
			 retail sale of tangible personal property. No sales tax is due on a fully
			 operated equipment rental. (3-31-22)
b. A fully operated equipment rental is an
			 agreement in which the owner or supplier of the equipment or property supplies
			 the equipment or property along with an operator, and the property supplied is
			 of no value to the customer without the operator. (3-31-22)
c. The owner or supplier of the equipment or
			 property used in a fully operated equipment rental is the consumer of the
			 equipment or property, and is taxable when he buys or uses the equipment in
			 Idaho. Special rules apply to transient equipment used for short periods in
			 Idaho. See Rule 073 of these
			 rules. (3-31-22)
d. If the
			 equipment or property has value to the customer without an operator, then the
			 lease or rental of the equipment or property is a distinct transaction. It is
			 taxable and its price must be stated separately from the price of the service
			 provided by the operator. (3-31-22)
e. Example: A crane rental company provides a
			 mobile crane to a contractor, along with an operator. The contractor may not
			 use the crane without the operator, so the leasing company is not required to
			 charge sales tax on the lease of the crane. (3-31-22)
f. Example: Pick-Up Industries provides a
			 three (3) cubic yard trash container to a customer. Pick-Up also provides trash
			 hauling service to empty the container. Since the container is used to store
			 trash between collections, its transfer to a customer is a taxable lease.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.025 - THE SALE, LEASE, OR RENTAL OF REAL PROPERTY

Current through August 31, 2023
Section
				63-3612, Idaho Code
01.
In General
. The sale, lease,
			 or rental of real property, including office space, living space, lockers, boat
			 docks, billboards, parking spaces, spaces for booths at fairs, and real
			 property storage spaces is not taxable. (3-31-22)
02.
Hotel, Motel, and Campground
			 Accommodations
. The charge for providing hotel, motel, and campground
			 accommodations is taxable as provided by Section
			 63-3612, Idaho Code. See Rule
			 028 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 35.01.02.028 - HOTELS, MOTELS AND CAMPGROUNDS

Current through August 31, 2023
Sections
				63-1801 through
				63-1804,
				63-3612(2),
				67-4718,
				67-4917B,
				67-4917C, Idaho Code
01.
Fees
. Fees charged for
			 providing hotel, motel, and campground accommodations are subject to the state
			 sales tax, the Idaho Travel and Convention taxes and may be subject to the
			 Auditorium or Community Center District sales tax. This includes fees collected
			 for short-term rentals and vacation rentals even when the sale is facilitated
			 by a short-term rental marketplace. These taxes are explained in IDAPA
			 35.01.06, "Hotel/Motel Room and Campground Sales Tax Administrative Rules."
			 (3-31-22)
02.
Resale
			 Purchases
. Hotels, motels, lodging operators, short-term rentals,
			 vacation rentals, and campgrounds may purchase tangible personal property for
			 consumption by their customers without paying tax if the tangible personal
			 property is included in the fee charged to the customer and is directly
			 consumed by the customer in such a way that it cannot be reused. Hotels,
			 motels, lodging operators, short-term rentals, vacation rentals, and
			 campgrounds must provide a resale certificate to their vendor when purchasing
			 such items for resale. Examples include: (3-31-22)
a. Facial tissue, toilet tissue, disposable
			 laundry pickup bags, and paper napkins. (3-31-22)
b. Soaps, hair shampoo, hair conditioners,
			 and lotions. (3-31-22)
c.
			 Disposable plastic drinking glasses, disposable plastic utensils, disposable
			 shoe shine cloths, and disposable shower caps. (3-31-22)
d. Candies, beverages, meals, and newspapers
			 furnished with the room. (3-31-22)
e. Room stationery, envelopes, notepads, and
			 matches. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.029 - PRODUCING, FABRICATING, AND PROCESSING

Current through August 31, 2023
Section
				63-3612, Idaho Code
01.
In General
. Tax applies to
			 charges for producing, fabricating, processing, printing, imprinting, or the
			 engraving of tangible personal property for a consideration, whether consumers
			 furnish either directly or indirectly the materials used in the producing,
			 fabricating, processing, printing, imprinting, or engraving. (3-31-22)
a. Example 1: An owner purchases cabinets
			 from a cabinetmaker to be made according to specifications furnished by the
			 owner. The cabinetmaker delivers the cabinets to the owner who installs them
			 himself. A sales tax will be collected by the cabinetmaker from the owner
			 measured by the entire sales price. (3-31-22)
b. Example 2: An owner purchases material, on
			 which he pays a sales tax, which he delivers to a cabinetmaker. The
			 cabinetmaker uses this material to manufacture cabinets for the owner according
			 to specification. These cabinets are delivered to the owner and an agreed price
			 is paid for the work done by the cabinetmaker. A sales tax will be collected
			 from the owner, measured by the entire price charged by the cabinetmaker.
			 (3-31-22)
c. Example 3: An
			 individual takes a plaque, on which sales tax has been paid, to an engraver and
			 requests the plaque be engraved with an inscription. The total price paid for
			 the engraving is taxable. (3-31-22)
d. Example 4: A club purchases trophies from
			 a retailer and requests that the trophies be engraved with individual names.
			 The trophies are engraved and delivered for an agreed price. The measure of the
			 sales tax is the price of the trophies plus the engraving charge.
			 (3-31-22)
e. Example 5: An
			 individual takes a beef to a packing plant and requests that the meat be
			 processed by cutting, wrapping, and freezing the meat to the buyer's
			 specification. The total price paid for this processing is taxable.
			 (3-31-22)
f. Example 6: A hunter
			 takes a deer to a business which processes smoked meats. Although the material
			 consumed in the smoking process may be minimal, the entire price paid for this
			 processing is taxable. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.030 - ADMISSIONS DEFINED

Current through August 31, 2023
Section
				63-3612, Idaho Code
01.
Admissions
. Charges for
			 admission to a place or event in Idaho include the right to remain in a place
			 or use a seat or table or other similar accommodation and are taxable. The
			 charge to gain access to a place or event is taxable whether that charge is
			 designated as a cover charge, minimum charge or any such similar charge.
			 (3-31-22)
a. When charges for admission allow
			 access to a place or event for a limited period, any additional charge to
			 extend that time is admission and is taxable. (3-31-22)
b. When a person or organization acquires the
			 sole right to use any place or the right to dispose of or control the
			 admissions to any place with the intent to charge people to attend the event,
			 the amount paid for such right is not subject to sales tax. Such a transaction
			 constitutes a rental for resale. However, when the person or organization sells
			 admission, the tax will apply to the amounts paid for such admission. If the
			 person or organization does not charge people to attend the event, their rental
			 of the recreational facility may be taxable. See Rule
			 129 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 35.01.02.031 - RADIO AND TELECOMMUNICATIONS EQUIPMENT AND LAND MOBILE RADIO SERVICE OF SYSTEMS

Current through August 31, 2023
Sections
				63-3612, 63-3621, Idaho
				Code
01.
General Rule and
			 Scope
. The sale, rental or lease of communication equipment and land
			 mobile radio systems are taxable. This rule describes sales and use tax
			 treatment of telephone terminal equipment or services and land mobile radio
			 systems or service. (3-31-22)
02.
Telephone Terminal Equipment and Services
. (3-31-22)
a. The sale, rental, or lease of telephone
			 terminal equipment is taxable. Telephone terminal equipment includes, but is
			 not limited to, desk sets, PBX systems, automated answering equipment, cellular
			 telephones and mobile radio telephones. (3-31-22)
b. Fees for access charges, toll charges,
			 call waiting, call forward, message recording, and similar charges to customers
			 are not taxable. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.035 - LAYAWAY SALES

Current through August 31, 2023
Sections
				63-3612,
				63-3613, Idaho Code
01.
In General
. Sales tax must
			 be collected on the total sales price of the items on layaway at the time of
			 sale. (3-31-22)
02.
The Time
			 a Sale Occurs
. A sale occurs when title to property passes through
			 delivery to the customer or absolute and unconditional appropriation to a
			 contract. (3-31-22)
a. The sales tax is
			 accrued and remitted to the state based on the tax rate in effect at the time
			 of sale. (3-31-22)
b. Separately
			 stated nonrefundable layaway service charges are not taxable.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.036 - SIGNS AND BILLBOARDS

Current through August 31, 2023
Sections
				63-3609,
				63-3612,
				63-3613,
				63-3622, Idaho Code
01.
Signs and Billboards as Custom Made
			 Articles
. The fabrication, manufacturing, lettering, etc., of
			 advertising or informational signs of whatever description, including, but not
			 limited to, neon signs, display lettering on trucks, display cards, show cards,
			 etc., are considered made-to-order goods or custom made articles and as such
			 are subject to sales tax based upon the total sales price of the completed sign
			 to the user. The sales price includes both material and labor.
			 (3-31-22)
02.
Lease or Rental
			 of Signs
. The lease or rental of signs is taxable and sales tax will be
			 collected and remitted to the state upon the date on which rental payments are
			 due and owing the lessor. The tax will be measured by the gross rental
			 receipts. A lease-purchase agreement which in fact a sale, will be treated as a
			 sale and tax collected on the entire sales price at the date upon which the
			 contract is executed. (3-31-22)
03.
Material That Becomes Part of a Sign
. The sale of advertising
			 signs may consist of a mixed transaction including both a sale of tangible
			 personal property and a sale of real property. (3-31-22)
a. Persons who sell signs may buy materials
			 which become a part of the product without paying tax if they give the seller
			 the documentation required by Rule
			 128 of these rules. Both the
			 materials and labor necessary to fabricate the sign are taxable. Therefore, the
			 entire price of the tangible personal property sold will be taxable to the
			 customer. (3-31-22)
b. Signs may be
			 attached to poles or mountings that are affixed to real property in such a way
			 that they are intended to remain in place and become a real property
			 improvement. The person installing materials into real property is acting as a
			 contractor and is the consumer of the materials installed, such as the concrete
			 or sign poles. The contractor owes a sales or use tax on the purchase of these
			 materials. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.038 - FLYING CLUBS

Current through August 31, 2023
Sections
				63-3612,
				63-3613,
				63-3622, Idaho Code
01.
In General
. A flying club is
			 an association of persons who have purchased or leased aircraft for the purpose
			 of renting the aircraft to club members. The aircraft rentals to the club
			 members are considered bare equipment rentals and are taxable at a reasonable
			 rental value. (3-31-22)
02.
Rental or Sale of Aircraft to Members
. The flying club is a
			 retailer who is required to obtain a seller's permit and collect and remit
			 sales tax. The sales tax, at the prevailing tax rate, is to be collected by the
			 flying club and remitted to the Commission in the manner prescribed for other
			 retailers. The tax is applicable whether the aircraft is sold or is rented on
			 an hourly, daily, weekly, monthly, or any other basis. The flying club,
			 primarily engaged in the business of making bare equipment rentals to club
			 members, may purchase or lease the aircraft without paying sales tax by giving
			 to its vendor a valid resale certificate as required by Rule
			 128 of these rules.
			 (3-31-22)
03.
Other Charges
			 to Members
. Charges for membership fees are generally taxable. If the
			 membership fee is in no way related to the rental of the aircraft, the fee is
			 not taxable. Charges for flight instruction, if such charges are separately
			 stated, are not taxable. However, charges for logbooks and flight instruction
			 manuals are taxable. (3-31-22)
04.
Aircraft Repair Parts
. If the flying club is responsible for the
			 maintenance of the aircraft, the club may purchase the necessary repair and
			 replacement parts without paying tax by providing a valid resale certificate.
			 See Rule 128 of these rules.
			 (3-31-22)
05.
Cross-Reference
. Aircraft and Flying Services see Rule
			 037 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 35.01.02.039 - BULLION, COINS, OR OTHER CURRENCY

Current through August 31, 2023
Sections
				63-3612,
				63-3613,
				63-3622V, Idaho Code
01.
Sales and Purchases of
			 Bullion
. Sales and purchases of precious metal bullion and monetized
			 bullion are exempt from sales tax. (3-31-22)
a. Precious metal bullion is an elementary
			 precious metal, such as gold, silver, platinum, rhodium and chromium which has
			 been processed by smelting or refining and where the value of the metal depends
			 upon the content and not upon its form. (3-31-22)
b. Monetized bullion is a coin made of gold,
			 silver or other metals which has been, is or will be used as a medium of
			 exchange under the laws of this state, the United States or any foreign nation.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.040 - PROFESSIONAL TAXIDERMIST

Current through August 31, 2023
Sections
				63-3612,
				63-3613, Idaho Code
01.
In General
. The taxidermy
			 profession is subject to Idaho sales and use tax under the category of custom
			 made items. The underlying reason for the custom made section of Idaho Code is
			 to equalize the tax on custom made items to those that could be purchased and
			 sold in channels of trade. When buying an item fabricated from either a hide or
			 fur pelt, the purchase price is based on the full cost of material and labor.
			 In the instance of the taxidermy profession, the untanned pelt of hide would be
			 the basic raw material from which the finished product was fabricated.
			 (3-31-22)
02.
Fabrication
. A deerskin brought to the taxidermist for tanning
			 should be taxed on the price charged by the taxidermist for tanning. If later
			 that tanned skin is taken to a business that fabricates either gloves,
			 moccasins, or jackets, again the fabricator should charge tax on the cost of
			 fabricating the tanned hide making the total tax on the item fabricated
			 comparable with the deerskin, gloves, etc., purchased from a retail store. This
			 also would apply to the mounting of antlers, etc., and even to the making of
			 full mounts of animals. At the time the taxidermist receives the head, the
			 antlers, etc., of the animal from the customer, he has received only a basic
			 piece of material that would be useless until he performs certain functions to
			 place it in a usable or finished condition. (3-31-22)
03.
Materials
. All materials,
			 such as mounting material, tanning material, and preservatives may be purchased
			 by the taxidermist tax exempt since he will charge tax on the finished product.
			 He may provide his supplier with a resale certificate. See Rule
			 128 of these rules.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.041 - FOOD, MEALS, OR DRINKS

Current through August 31, 2023
Sections
				63-3612(2)(b),
				63-3621(16),
				63-3622J, Idaho Code
01.
In General
. This rule covers
			 the imposition of tax on sales of food, meals, or drinks by commercial
			 establishments, college campuses, conventions, nonprofit organizations, private
			 clubs, and similar organizations. (3-31-22)
02.
Commercial Establishments
.
			 Sales tax is imposed on the amount paid for food, meals, or drinks furnished by
			 any restaurant, cafeteria, eating house, hotel, drugstore, diner, club, or any
			 other place or organization regardless of whether meals are regularly served to
			 the public. (3-31-22)
03.
Clubs and Organizations
. Private clubs, country clubs, athletic
			 clubs, fraternal, and other similar organizations are retailers of tangible
			 personal property sold by them, even if they make sales only to members. Such
			 organizations are to collect and remit Idaho sales tax on all taxable sales.
			 Taxability of membership dues depends upon what is provided as a part of the
			 membership dues. Special rules apply to religious organizations. See Rule
			 086 of these rules. (3-31-22)
a. When an organization holds a function in
			 its own quarters, maintains its own kitchen facilities, and sells tickets which
			 include items such as meals, dancing, drinks, entertainment, speakers, and
			 registration fees (convention), the charges may be separated and tax collected
			 on meals, drinks, and admission fees when the ticket is sold. The organization
			 holding the function or convention is required to collect and remit Idaho sales
			 tax. For example, an organization holds a dinner dance in its own building. It
			 charges twenty dollars ($20) for dinner and dancing and twelve dollars ($12)
			 for registration and speakers. Since the two (2) amounts are stated separately,
			 tax is only imposed on twenty dollars ($20). Sales of meals and the use of
			 recreational facilities are taxable. Registration fees, speaker fees, and
			 similar charges are not taxable. (3-31-22)
b. When an organization holds a function in
			 facilities operated by a restaurant or motel and sells tickets for meals,
			 drinks, and other services, no sales tax applies to these sales if the
			 organization pays the restaurant or hotel sales tax on the meals and drinks
			 furnished and all other services performed. The hotel, restaurant, or caterer
			 will collect and remit the tax to the state. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.042 - PRICE LABELS

Current through August 31, 2023
Price labels, stickers, pricing ink, pricing guns and shelf
				labels purchased by retailers are property used and consumed by the retailer in
				the regular course of business and are taxable. Pricing labels that contain
				product information such as ingredients, nutritional information, or caloric
				information are not taxable, since the utility of the label does not end with
				the purchase of the product. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.043 - SALES PRICE OR PURCHASE PRICE DEFINED

Current through August 31, 2023
Sections
				63-3612 and
				63-3613, Idaho Code
01.
Sales Price and Purchase
			 Price
. The term sales price and purchase price may be used
			 interchangeably. Both mean the price paid by the customer or user to the seller
			 including: (3-31-22)
a. The cost of
			 transporting goods to the seller. See Rule
			 061 of these rules.
			 (3-31-22)
b. Manufacturer's or
			 importer's excise tax. See Rule
			 060 of these rules.
			 (3-31-22)
c. Services agreed to be
			 rendered as part of the sale. (3-31-22)
d. Separately stated labor charges to produce
			 or fabricate made to order goods. See Rule
			 029 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 35.01.02.044 - TRADE-INS, TRADE-DOWNS AND BARTER

Current through August 31, 2023
Sections
				63-3612,
				63-3613,
				63-3621, Idaho Code
01.
Trade-Ins
. A trade-in is the
			 amount allowed by a retailer on merchandise accepted as payment for other
			 merchandise. Merchandise is tangible personal property which is, or becomes,
			 part of an inventory held for resale. (3-31-22)
02.
Trade-In Allowance
. When a
			 retailer sells merchandise from his resale inventory and lets the customer
			 trade in other goods which the retailer places in his resale inventory, the
			 taxable sales price of the merchandise may be reduced by the amount allowed as
			 trade-in. To qualify for the trade-in allowance, the property traded in meets
			 all of the following criteria: (3-31-22)
a.
			 The property is consideration delivered by the buyer to the seller;
			 (3-31-22)
b. The sales documents,
			 executed not later than the time of sale, identify both the property being
			 purchased and the property being traded in; and (3-31-22)
c. The delivery of the trade-in and the
			 purchase are components of a single transaction. (3-31-22)
d. Example: A customer buys a car from a
			 dealer for four thousand dollars ($4,000). A trade-in of one thousand five
			 hundred dollars ($1,500) is allowed for the customer's used car. Tax is charged
			 on two thousand five hundred dollars ($2,500). (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.045 - RESCINDED SALE, REFUNDS OF PURCHASE PRICE

Current through August 31, 2023
Sections
				28-2-608,
				63-3612,
				63-3613, Idaho Code
01.
A Rescinded Sale
. A
			 transaction in which the seller and buyer place each other in the same
			 positions they were in prior to entering into any taxable transaction; and a
			 transaction which meets the rules of the Uniform Commercial Code for revoking
			 acceptance in whole or in part. See Section
			 28-2-608, Idaho Code.
			 (3-31-22)
02.
Refund of
			 Remitted Sales Tax
. Where a seller has collected and remitted tax on the
			 sale and has refunded it to the buyer on rescission, the Commission will refund
			 or credit the seller accordingly. The burden of proving a rescission is on the
			 person claiming the refund or credit on a rescinded sale. See Rule
			 117 of these rules.
			 (3-31-22)
03.
Amount Refunded
			 Reduced
. If the seller reduces the amount refunded to the buyer on
			 returned merchandise to recover depreciation, buyer usage or other costs, the
			 amount of the reduction is considered a charge by the seller to the buyer for
			 use of the tangible personal property and is taxable in the same manner as a
			 rental. The amount of sales tax refunded to the buyer must be reduced
			 accordingly. (3-31-22)
04.
Restocking Charge
. If a seller places a restocking charge on
			 returned merchandise, the charge is not taxable. A restocking charge is a fee
			 charged by a seller to cover his time and expense in returning goods to resale
			 inventory when the buyer has not used the goods in a way that decreases their
			 value. (3-31-22)
05.
Required
			 to Buy Other Property
. If the customer, in order to retain the refund,
			 is required to buy other property at a higher price, there is no refund and the
			 amount credited on the subsequent purchase is treated as a trade-in. The seller
			 must charge the customer sales tax on the difference between the amount
			 credited and the sales price of the other property. (3-31-22)
06.
Documentation
. In order to
			 obtain refund credit, the seller must keep adequate documents to support his
			 claim for refund or adjustment. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.046 - COATINGS ON TANGIBLE PERSONAL PROPERTY

Current through August 31, 2023
Sections
				63-3612,
				63-3613, Idaho Code
01.
Coatings Generally
. A
			 coating is a substance covering the surface of tangible personal property
			 usually intended to improve the durability or aesthetic appeal of the tangible
			 personal property to which it is applied. There are a variety of coatings
			 including paint, powder coating, chrome plating, spray-on bedliners, and
			 anodized coatings. Effective July 1, 2014, this rule applies to all types of
			 coatings and it is intended that such coatings receive the same tax treatment.
			 This rule does not apply to coatings applied directly to real property such as
			 paint applied to the walls of a building. (3-31-22)
02.
Coatings are Tangible Personal
			 Property
. The materials applied to tangible personal property to produce
			 a coating are tangible personal property both before and after the application
			 process. Therefore, unless an exemption applies, the sale of a coating is a
			 taxable sale. (3-31-22)
03.
Material Charges
. Unless an exemption applies, the materials
			 portion of a sale of a coating is taxable. If the seller is unable to measure
			 the exact amount of material used, a reasonable method of estimation is
			 acceptable. (3-31-22)
04.
Nontaxable Labor Charges
. In any of the following circumstances,
			 the labor to apply a coating will be nontaxable labor: (3-31-22)
a. A previous coating is removed and replaced
			 with a new coating, regardless of any differences in quality between the two
			 (2) coatings. (3-31-22)
b. A
			 coating is applied to used tangible personal property on top of an already
			 existing coating. (3-31-22)
c.
			 Example 1: A vendor applies a spray-on bedliner to an individual's truck bed.
			 The truck bed surface is already coated with automotive paint. The materials
			 charge is taxable, but the labor is not taxable. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.047 - OUTFITTERS, GUIDES, AND LIKE OPERATIONS

Current through August 31, 2023
Sections
				63-3612,
				63-3613, Idaho Code
01.
In General
. Fees charged for
			 services performed by outfitters, guides, dude ranches, hunting and fishing
			 lodges, or camps are charges for the use of, or privilege of using, tangible
			 personal property or other facilities for recreation. Fees charged by
			 outfitters and like operations for providing outdoor recreational services are
			 taxable. (3-31-22)
a. An outfitter is any
			 person who holds himself out to the public for hire to conduct outdoor
			 recreational activities, including: hunting animals or birds; float or power
			 boating of rivers, lakes, and streams; fishing; hiking; skiing; hazardous
			 desert or mountain excursions; and other recreational activities.
			 (3-31-22)
b. A guide is a person
			 employed by an outfitter to furnish personal services for the conduct of
			 outdoor recreational 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 35.01.02.049 - WARRANTIES AND SERVICE AGREEMENTS

Current through August 31, 2023
Sections
				63-3612,
				63-3613, Idaho Code
01.
Warranties and Service
			 Agreements
. Warranties or service agreements may be furnished by the
			 manufacturer or seller upon the sale, lease, or rental of tangible personal
			 property by any of the following means: (3-31-22)
a. Including the price of the warranty or
			 service agreement as part of the sales, lease, or rental price of the tangible
			 personal property. (3-31-22)
b.
			 Separately stating the price of the warranty or service agreement, but
			 requiring the purchase of the warranty or service agreement as a condition of
			 the sale, lease, or rental of tangible personal property. (3-31-22)
c. Allowing the buyer the option of
			 purchasing a separately stated warranty or service agreement.
			 (3-31-22)