Idaho — Title 63 · Chapter 36 — SALES TAX

• § 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
• § 63-3622YY — SMALL SELLER
• § 63-3623 — Returns and payments
• § 63-3623A — Taxes as state money
• § 63-3623B — Amusement devices
• § 63-3624 — Administration
• § 63-3625 — Security for tax
• § 63-3626 — Refunds, limitations, interest
• § 63-3627 — Responsibility for taxes
• § 63-3628 — Successors’ liability
• § 63-3629 — Deficiency determinations
• § 63-3630 — Jeopardy determinations
• § 63-3631 — Redetermination
• § 63-3632 — Interest on deficiencies
• § 63-3633 — Period of limitation upon assessment and collection
• § 63-3634 — Additions and penalties
• § 63-3634A — Authority to enter agreements
• § 63-3635 — Collection and enforcement
• § 63-3637 — sales tax distribution — definitions
• § 63-3638 — Sales tax — Distribution
• § 63-3638A — Sales tax on liquor to be paid to liquor account
• § 63-3640 — Contracts entered into before effective date of increased tax
• § 63-3641 — rebate of sales taxes collected
• § 63-3642 — sales and use tax withholding — city and county governments
• § 63-3643 — Cash rounding