Idaho Code § 63-3613
(a) The term "sales price" means the total amount for which tangible personal property, including services agreed to be rendered as a part of the sale, is sold, rented or leased, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following:
1. The cost of the property sold. However, in accordance with such rules as the state tax commission may prescribe, a deduction may be taken if the retailer has purchased property for some purpose other than resale or rental, has reimbursed his vendor for tax which the vendor is required to pay to the state or has paid the use tax with respect to the property, and has resold or rented the property prior to making any use of the property other than retention, demonstration or display while holding it for sale in the regular course of business. If such a deduction is taken by the retailer, no refund or credit will be allowed to his vendor with respect to the sale of the property.
2. The cost of materials used, labor or service cost, losses, or any other expense.
3. The cost of transportation of the property prior to its sale.
4. The face value of manufacturer’s discount coupons. A manufacturer’s discount coupon is a price reduction coupon presented by a consumer to a retailer upon purchase of a manufacturer’s product, the face value of which may only be reimbursed by the manufacturer to the retailer.
(b) The term "sales price" does not include any of the following:
1. Retailer discounts allowed and taken on sales, but only to the extent that such retailer discounts represent price adjustments as opposed to cash discounts offered only as an inducement for prompt payment.
2. Any sums allowed on merchandise accepted in payment of other merchandise, provided that this allowance shall not apply to the sale of a "new manufactured home," a "new park model recreational vehicle" or a "modular building" as defined herein.
3. The amount charged for property returned by customers when the amount charged therefor is refunded either in cash or credit; but this exclusion shall not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned.
4. The amount charged for labor or services rendered in installing or applying the property sold, provided that said amount is stated separately and such separate statement is not used as a means of avoiding imposition of this tax upon the actual sales price of the tangible personal property; except that charges by a manufactured homes dealer or park model recreational vehicle dealer for set up of a manufactured home or park model recreational vehicle shall be included in the "sales price" of such manufactured home or park model recreational vehicle.
5. The amount of any tax (not including, however, any manufacturers’ or importers’ excise tax) imposed by the United States upon or with respect to retail sales whether imposed upon the retailer or the consumer.
6. The amount charged for finance charges, carrying charges, service charges, time-price differential, or interest on deferred payment sales, provided such charges are not used as a means of avoiding imposition of this tax upon the actual sales price of the tangible personal property.
7. Delivery and handling charges for transportation of tangible personal property to the consumer, provided that the transportation is stated separately and the separate statement is not used as a means of avoiding imposition of the tax upon the actual sales price of the tangible personal property; except that charges by a manufactured homes dealer or park model recreational vehicle dealer for transportation of a manufactured home or park model recreational vehicle shall be included in the "sales price" of such manufactured home or park model recreational vehicle.
8. Manufacturers’ rebates when used at the time of a retail sale as a down payment on or reduction to the retail sales price of a motor vehicle to which the rebate applies. A manufacturer’s rebate is a cash payment made by a manufacturer to a consumer who has purchased or is purchasing the manufacturer’s product from the retailer.
9. The amount of any fee imposed upon an outfitter as defined in section 36-2102, Idaho Code, by a governmental entity pursuant to statute for the purpose of conducting outfitting activities on land or water subject to the jurisdiction of the governmental entity, provided that the fee is stated separately and is presented as a use fee paid by the outfitted public to be passed through to the governmental entity.
10. The amount of any discount or other price reduction on telecommunications equipment when offered as an inducement to the consumer to commence or continue telecommunications service, or the amount of any commission or other indirect compensation received by a retailer or seller as a result of the consumer commencing or continuing telecommunications service.
[63-3613, added 1965, ch. 195, sec. 13, p. 408; am. 1967, ch. 290, sec. 4, p. 805; am. 1969, ch. 261, sec. 1, p. 800; am. 1976, ch. 297, sec. 2, p. 1025; am. 1977, ch. 36, sec. 1, p. 64; am. 1983, ch. 247, sec. 1, p. 668; am. 1984, ch. 287, sec. 1, p. 671; am. 1986, ch. 30, sec. 12, p. 94; am. 1986, ch. 300, sec. 1, p. 749; am. 1990, ch. 352, sec. 1, p. 944; am. 1990, ch. 438, sec. 1, p. 1206; am. 1994, ch. 111, sec. 1, p. 244; am. 1996, ch. 46, sec. 3, p. 121; am. 1996, ch. 433, sec. 1, p. 1467; am. 1999, ch. 42, sec. 3, p. 85; am. 2011, ch. 230, sec. 1, p. 628; am. 2017, ch. 134, sec. 15, p. 324.]