Title 23 — ALCOHOLIC BEVERAGES

23-1301. Short title. This act shall be known and designated as the "County Option Kitchen and Table Wine Act."

23-1302. Purpose and construction of act. The purpose of this act is to regulate the importation, distribution and sale, both at wholesale and retail, of wines while reserving to each county of this state the right to prohibit the distribution or sale of wine within its borders. …

23-1303. Definitions. (1) The following terms as used in this chapter are hereby defined as follows: (a) "Bonded wine warehouse" means a licensed warehouse within the state of Idaho that is solely authorized to store and handle wine. (b) "Bonded wine warehouse license" means a li…

23-1304. County option — Resolution of county commissioners — Order for election — Form of ballot — Effect of election or resolution. There is hereby granted to the board of county commissioners of each of the several counties of this state the right and authority to permit the s…

23-1305. Restrictions — Authority of division preserved. (a) Wine, as defined in this act, may be manufactured, imported into this state, possessed, distributed and sold in this state in the manner and under the conditions prescribed in this act and not otherwise. (b) Nothing con…

23-1306. Licenses required — Application — Issuance or refusal. (1) Before any person shall manufacture, import into this state, bottle or broker for resale within this state, possess for resale, store and handle wine as a bonded wine warehouse, or distribute or sell wine within …

23-1307. Qualifications for retail wine license, wine by the drink license, bonded wine warehouse license, and distributor’s license. (1) No retail wine license, wine by the drink license, bonded wine warehouse license, or wine distributor’s license shall be issued to an applican…

23-1307A. Wine by the drink establishment not allowed near churches or schools — Exceptions. No wine by the drink license shall be issued for any place, where wine is sold or dispensed to be consumed on the premises, whether conducted for pleasure or profit, that is within three …

23-1308. Qualifications for importer’s license. No wine importer’s license shall be issued to an applicant who at the time of making the application: (a) Has not executed an agreement in writing with the director that such importer and every person employed by it or acting as its…

23-1308A. Qualifications for winery license. (1) No winery license shall be issued to an applicant who at the time of making the application: (a) Has not executed an agreement in writing with the director that such winery and every person employed by it or acting as its agents ot…

23-1309. Restrictions on importation and distribution. No importer shall import wine into the state of Idaho for resale within the state to a destination other than the warehouse of a distributor within the state of Idaho. No distributor shall sell or distribute wine in this stat…

23-1309A. Shipment and receipt of wine authorized — Labeling requirement. (1) Notwithstanding any other provision of law, rule or regulation to the contrary, any holder of a winery license under section 23-1306, Idaho Code, or any person holding a license to manufacture wine in a…

23-1310. Storage or purchase by distributor — From whom purchased. No distributor may store or purchase wine for purposes of storage or resale unless said wine has been received from persons holding a valid wine importer’s license, a valid wine distributor’s license, a valid wine…

23-1311. Sales by distributors — Restrictions. No distributor may sell any wine produced, manufactured, imported, or bought by such distributor, for use within this state, except to the holder of a valid retail wine license or wine by the drink license, or valid wine distributor’…

23-1312. By the drink liquor retailers may purchase from distributors. Any law to the contrary notwithstanding, including but not limited to section 23-914, Idaho Code, the holder of a license for the retail sale of liquor by the drink as defined in chapter 9, title 23, Idaho Cod…

23-1313. Purchases by retailers. No retailer shall purchase or receive wine for resale except from a distributor. Provided, however, that a retailer wholly owned and operated by a licensed winery, which retails exclusively the product of that winery, may receive wine for resale f…

23-1314. Records and inspection of wineries, importers, bonded wine warehouses, and distributors. (1) Every winery, distributor, bonded wine warehouse, and importer shall have, and notify the director of, a place of business within the state of Idaho. (2) Each winery, distributor…

23-1315. License fees — County retail license fees — County license required for retailers. (a) Each importer shall pay to the state of Idaho an annual license fee of three hundred dollars ($300). (b) Each distributor shall pay to the state of Idaho an annual license fee of three…

23-1316. Expiration and renewal of licenses. All licenses issued pursuant to the provisions of this chapter shall expire at 1:00 o’clock a.m. on the first day of the renewal month which shall be determined by the director by administrative rule and shall be subject to annual rene…

23-1317. Transfer of licenses — Fee — Application for approval. (a) No winery license, wine distributor’s license, wine by the drink license, bonded wine warehouse license, or retail wine license may be transferred to another person, including an executor, administrator, or trust…

23-1318. County and city regulatory ordinances authorized. The governing board of any county or city within this state is hereby authorized and empowered to adopt such ordinances and resolutions as may be deemed necessary by the governing board of said county or city in the inter…

23-1319. Excise tax — Sales included — Refund for export sales — Refund for breakage or spoilage — Distribution of revenue. Upon all wines sold by a distributor or winery to a retailer or consumer and upon all wines sold and shipped directly to Idaho state residents by an out-of-…

23-1320. Security for tax. The state tax commission, whenever it deems it necessary to insure compliance with this act, may require any person subject to this act to place with it such security as it may determine. The amount of the necessary security shall be fixed by the state …

23-1322. Monthly reports of sales — Payment of excise tax with report. Each person liable for the payment of taxes on wine as provided for in section 23-1319, Idaho Code, shall, on or before the fifteenth day of each month, or for such other period as the state tax commission may…

23-1322A. Collection and enforcement. The collection and enforcement procedures provided by the Idaho income tax act, sections 63-3042 through 63-3065A, inclusive, and sections 63-3068 and 63-3075, Idaho Code, shall apply and be available to the state tax commission for enforceme…

23-1323. Rules and regulations concerning excise tax — Power of tax commission. The state tax commission shall be, and it is hereby authorized to adopt and promulgate such rules and regulations as it may be necessary to assure payment of taxes on wine, including but not limited t…

23-1324. license and transfer fees — alcohol beverage control fund. All moneys from license and transfer fees that are collected by the director pursuant to the provisions of this chapter shall be paid over to the state treasurer for deposit in the alcohol beverage control fund c…

23-1325. Financial interest in or aid to retailers prohibited — Certain aid permitted. (1) It shall be unlawful for any importer, distributor, vintner or winery, directly or indirectly, or through an affiliate, subsidiary, officer, director, agent or employee: (a) To have any fin…

23-1325A. Services permitted incident to stocking, rotation and restocking of wine. For the purposes of section 23-1325(4), Idaho Code, a distributor may, with the permission of the retailer, and in accordance with space allocations directed by the retailer, set, remove, replace,…

23-1325B. Services permitted incident to wine dispensing systems — Certain advertising materials permitted. (1) To the extent permitted by federal law and regulations adopted pursuant thereto, a distributor may furnish, install and perform repair services on wine dispensing syste…

23-1325C. Wine sample tasting requirements and limitations for events on retail wine license premises. (1) Vintners, wineries and distributors may conduct or assist a retail wine licensee at a wine sample tasting on premises not licensed for the sale of wine by the individual gla…

23-1326. Credit sales to retailers prohibited. (1) No sale or delivery of wine shall be made to any retailer, except for cash paid at the time of or prior to delivery thereof, or except as provided by electronic funds transfer in accordance with subsection (3) of this section, an…

23-1327. Sale of wine in original container and size of containers. No distributor shall purchase, receive, or sell any wine except in the original container as prepared for the market by the importer or manufacturer. No importer or distributor shall, without permission of the di…

23-1328. Retailer’s name on labels prohibited — Discrimination among retailers prohibited. No label on a wine container shall be used or placed thereon which indicates that a retailer is the producer or the bottler thereof or which contains the name of a retailer in any manner, e…

23-1328A. Prohibition of certain trade practices between vintners, wineries, importers or dealers and distributors. (1) It shall be unlawful for any vintners, winery, importer or dealer, directly or indirectly, or through an affiliate, subsidiary, officer, director, agent or empl…

23-1329. Schedules of prices — Filing by importers and distributors — Modification or withdrawal. Each importer and distributor shall file with the director a written schedule of prices to be charged by such person for wine imported into or sold within this state for resale there…

23-1330. Rules and regulations by director. For the purpose of the administration of this act, the director shall make, promulgate, and publish such rules and regulations as the director may deem necessary for carrying out the provisions of this act and for the orderly and effici…

23-1331. Suspension, revocation, and refusal to renew licenses and permits — Monetary penalty. (1) The director may suspend, revoke, or refuse to renew a retail wine license, wine by the drink license, wine distributor’s license, wine importer’s license, winery license, bonded wi…

23-1332. Sale by by-the-drink liquor licensees. Retailers holding valid licenses for the retail sale of liquor by the drink pursuant to chapter 9, title 23, Idaho Code, may sell wine for consumption on or off the licensed premises. Persons holding a valid wine by the drink licens…

23-1333. Open or unsealed containers of wine in motor vehicles on highways prohibited. No person may, while operating or riding in or upon a motor vehicle upon a public highway of this state, have in his possession any wine in an open or unsealed container of any kind.

23-1334. Minors — Authorization to deliver. (a) The prohibitions on possession of wine by any person under the age of twenty-one (21) years do not apply to possession by a person under the age of twenty-one (21) years making a delivery in pursuance of the order of his parent or i…

23-1335. Violations of act misdemeanors. Any person who violates any of the provisions of this act or fails to comply with any of the terms and conditions of this act shall be guilty of a misdemeanor.

23-1336. Wine sold or donated to persons or associations for benevolent, charitable or public purposes. In the event that wine has been sold or donated to a person or association which desires to dispense or sell such wine and to donate the proceeds from the sale or dispensing th…

23-1337. Alcohol beverage catering permit. Any person who is the holder of an Idaho winery license shall be eligible to obtain an alcohol beverage catering permit. Two (2) or more wineries may use a winery’s licensed premises to host an event under an alcohol beverage catering pe…

23-1338. Wine product service and sales — Sponsored events. (1) Any person who is the holder of an Idaho winery license is authorized to serve or sell any wine product of that winery at events of seven (7) days’ duration or less sponsored by any group, organization, person or pol…