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Idaho Statutes
Title 63
Chapter 36
Idaho Code tit. 63, ch. 36
Sales Tax
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63-3601
Title of act.
63-3602
Definitions.
63-3603
Farming.
63-3604
In this state — In the state.
63-3604B
Includes and including.
63-3605C
Logging.
63-3605E
marketplace facilitator.
63-3605H
Mining.
63-3605J
Modular building.
63-3605L
Motor vehicle.
63-3606
New manufactured home.
63-3606C
new park model recreational vehicle.
63-3607
Person.
63-3607A
Primary or primarily.
63-3608
Purchase.
63-3609
Retail sale — Sale at retail.
63-3610
Retailer.
63-3611
Retailer engaged in business in this state.
63-3612
Sale.
63-3613
Sales price.
63-3614
Seller.
63-3615
Storage — Use.
63-3615A
Substantial nexus.
63-3616
Tangible personal property.
63-3618
Taxpayer.
63-3619
Imposition and rate of the sales tax.
63-3620
Permits — Issuance — Revocation — Penalties.
63-3620A
Revocation, suspension or expiration of permits held by persons not actively engaged in business.
63-3620B
Agreements to collect and remit sales tax.
63-3620C
Promoter sponsored events.
63-3620E
collection of tax by marketplace facilitators.
63-3620F
distribution of tax collected by marketplace facilitators and out-of-state retailers.
63-3621
Imposition and rate of the use tax — Exemptions.
63-3621A
Use tax on transient equipment.
63-3622
Exemptions — Exemption certificates and resale certificates — Penalties.
63-3622A
Prohibited taxes.
63-3622B
Out-of-state contracts.
63-3622C
Motor fuels subject to tax.
63-3622D
Production exemption.
63-3622E
Containers.
63-3622F
Utilities.
63-3622G
Heating materials.
63-3622I
Literature.
63-3622J
School, church and senior citizen meals.
63-3622K
Occasional sales.
63-3622L
De minimis sales.
63-3622M
Liquor sales.
63-3622N
Prescriptions.
63-3622O
Exempt private and public organizations.
63-3622P
Purchases shipped out-of-state by a common carrier.
63-3622Q
Out-of-state shipments.
63-3622R
Motor vehicles, used manufactured homes, vessels, all-terrain vehicles, trailers, Utility type vehicles, specialty off-highway vehicles, off-road motorcycles, snowmobiles and glider kits.
63-3622S
Radio and television broadcasting equipment.
63-3622T
Equipment to produce certain newspapers.
63-3622U
Funeral services.
63-3622V
Bullion.
63-3622W
Irrigation equipment and supplies.
63-3622X
Pollution control equipment.
63-3622Y
Taxation of aerial passenger tramways and snowgrooming and snowmaking equipment.
63-3622Z
Sales by Indian tribes.
63-3622AA
Exemption for official documents.
63-3622BB
Research and development at the Idaho national laboratory.
63-3622CC
Railroad rolling stock.
63-3622DD
Parts for railroad rolling stock.
63-3622EE
Purchases for the federal special supplemental food program for women, infants and children (WIC).
63-3622FF
Purchases made with SNAP benefit cards.
63-3622GG
Aircraft.
63-3622HH
Production exemption shall not apply to sales regarding recreation-related vehicles.
63-3622II
Money-operated dispensing equipment.
63-3622JJ
Logging exemption.
63-3622KK
Incidental sales by religious corporations or societies.
63-3622LL
Media measurement services exemption.
63-3622MM
Livestock sold at livestock markets.
63-3622NN
Clean rooms.
63-3622OO
Labor for new vehicle accessories.
63-3622PP
Idaho commemorative silver medallions.
63-3622RR
Research and development.
63-3622SS
Hunting or shooting sports.
63-3622TT
Custom Meat Processing.
63-3622UU
Personal property tax on rentals.
63-3622VV
idaho information technology equipment.
63-3622WW
idaho semiconductors for america act.
63-3622XX
Animal adoption and rescue fees.