IDAPA 42.01.01
Who does this rule apply to?
These rules apply to growers and sellers of wheat.
What is the purpose of this rule?
This rule helps promote the public health and welfare of the citizens of our state by providing means for the protection, promotion, study, research, analysis and development of markets concerning the growing and marketing of Idaho wheat.
What is the legal authority for the agency to promulgate this rule?
This rule implements the following statute passed by the Idaho Legislature:
Agriculture and Horticulture:
Who do I contact for more information on this rule?
Idaho Wheat Commission 821 W. State Street Boise, ID 83706 Phone: (208) 334-2353 Fax: (208) 334-2505 www.idahowheat.org
This rule chapter will be reviewed in compliance with Section 67-5292, Idaho Code, and in accordance with the 8-year rule review schedule linked here.
42.01.01 – Rules of the Idaho Wheat Commission
000. Legal Authority. ... 3
001. Scope. ... 3
002. -- 099. (Reserved) ... 3
100. Wheat Tax Return Form. ... 3
101. Mixtures. ... 3
102. Net Weight. ... 3
103. Truckers. ... 3
104. Wheat Delivered On Account Or Exchanged For Other Wheat. ... 3
105. End Use. ... 3
106. -- 199. (Reserved) ... 3
200. Penalty For Late Payment Of Wheat Tax. ... 3
201. -- 299. (Reserved) ... 4
300. Wheat Under Commodity Credit Corporation Loans. ... 4
301. Invoices And Records. ... 4
302. -- 999. (Reserved) ... 4
In accordance with Section 22-3309, Idaho Code, the Idaho Wheat Commission has promulgated rules implementing the provisions of Title 22, Chapter 33, Idaho Code. (3-15-22)
The rules of the Idaho Wheat Commission promote the public health and welfare of the citizens of our state by providing means for the protection, promotion, study, research, analysis and development of markets concerning the growing and marketing of Idaho wheat. (3-15-22)
01. Form. Wheat Tax Return forms are available at the Commission office for use by the first purchaser (buyer) of Idaho grown wheat in transmitting the Idaho wheat tax to the Commission. (3-15-22)
02. Procedures. At the end of each quarter, buyers shall execute the Wheat Tax Return (form). One (1) copy of the form and a check covering the entire amount of all wheat tax collections made during the quarter shall be mailed to the Executive Director of the Commission not later than the fifteenth day of the month at the end of each quarter (October 15, January 15, April 15, and July 15, respectively) of each calendar year. If no wheat has been purchased during any quarter, one (1) copy of the Wheat Tax Return form declaring that no wheat has been purchased, shall be signed and mailed to the Executive Director of the Commission. (3-15-22)
When the grain is purchased as wheat, the tax must be collected on the full net weight of the grain purchased and on any mixtures containing fifty percent (50%) or more of wheat. (3-15-22)
The tax must be collected on the net weight of the wheat after deduction of dockage and smut, and not upon the gross weight. (3-15-22)
When a trucker purchases wheat from a grower, it is his responsibility under the law to deduct the tax and remit the amount to the Commission. The trucker in such instances is liable for the deduction of tax. Those who purchase wheat from such truckers are not directly liable for the deduction of tax, but buyers should make sure that the trucker has in fact purchased the wheat from a grower and is not the person who produced the wheat. (3-15-22)
When wheat is delivered and credited to the account of a grower who is purchasing mixed feeds and other commodities, such transactions are really sales of the wheat delivered. In these cases, the buyer must deduct the tax from the amount credited to the grower and remit to the Commission just as though the sale had been made for cash. On the other hand, if the grower delivers the wheat in exchange for other wheat and no sale of the wheat is involved, the tax should not be deducted. (3-15-22)
Idaho wheat is subject to tax when it is first sold or contracted into commercial channels. Beside traditional uses of wheat for flour milling, domestic and export, commercial channels include sale of wheat for use as feed, or any industrial or chemurgic use. (3-15-22)
01. Interest Penalties. Any person or firm who makes payment of wheat tax collections to the Commission at a date later than the fifteenth day of the month at the end of each quarter as prescribed in Subsection 100.02 of these rules, is subject to a late payment penalty of fifteen percent (15%) per annum on the amount due, unless that person or firm, within fifteen (15) days of the date, notifies the Commission in writing of any delay in payment and submits the payment of wheat tax collections within thirty (30) days of the prescribed due date. (3-15-22)
02. Additional Penalties. The Commission is entitled, in addition to the penalty of fifteen percent
(15%) per annum, to recover from the buyer, all costs, fees, and reasonable attorney's fees incurred in collecting the wheat tax collections and penalty as prescribed in Section 22-3315, Idaho Code. (3-15-22)
201. -- 299. (RESERVED)
300. WHEAT UNDER COMMODITY CREDIT CORPORATION LOANS.
01. Payee. The Commission will be named as payee to receive three and one half cents ($.3\frac{1}{2}$) per bushel when the producer's note and loan agreement is executed by the Farm Service Agency (FSA). In such cases, the lending agency will send the tax directly to the Commission. When the producer's note and loan agreement shows that the tax has been deducted and sent to the Commission, it will not be necessary for the buyer to deduct the tax when the wheat is purchased. (3-15-22)
02. Tax. Since the legislature has made the tax a lien prior to all other liens and encumbrances of the wheat, it is necessary for the grain buyer to make sure the tax has been paid in order to obtain clear title to the wheat. The tax should be deducted in all cases where there is not evidence that the tax was previously paid by a lending agency. In case errors occur and the tax is deducted by a lending agency and again deducted by a grain buyer, refund will be made by the Commission. (3-15-22)
301. INVOICES AND RECORDS.
01. Invoices. Section 22-3316, Idaho Code, provides for invoices to be delivered to the grower for each purchase. The Wheat Commission is not providing a special form for this purpose and suggests that buyers use the final settlement vouchers of accounts of sale commonly used in Idaho. The amount of the Idaho state wheat tax deducted must be shown on each settlement voucher. (3-15-22)
02. Vouchers. Buyers do not need to send the Commission copies of their settlement vouchers issued to individual growers but should keep copies available for examination by representatives of the Commission at a later date. Where it is not the practice to issue settlement vouchers of accounts of sale, buyers should be sure that they have accurate records of all wheat bought from growers and the amount of wheat bought from each grower. (3-15-22)
03. Delivery of Documents to Commission. The first purchaser of wheat shall complete and return the Report of Tax, or equivalent, to the Commission office at the end of each production year (July 1 through June 30). The report is due on the same date as the final quarter wheat tax as specified in Section 22-3315(1), Idaho Code, and along with the following: (3-15-22)
a. Name or names of the grower and seller; and (3-15-22) b. Address or addresses of the grower and seller. (3-15-22)
302. -- 999. (RESERVED)