Title 63 — REVENUE AND TAXATION

63-3637. sales tax distribution — definitions. For the purposes of section 63-3638, Idaho Code, the following definitions shall apply: (1) "Per capita distribution" means the amount to be distributed to cities and counties on the basis of their most current population or populati…

63-3638. Sales tax — Distribution. All moneys collected under this chapter, except as may otherwise be required in sections 63-3203, 63-3620F, and 63-3709, Idaho Code, shall be distributed by the state tax commission as follows: (1) An amount of money shall be distributed to the …

63-3638A. Sales tax on liquor to be paid to liquor account. Notwithstanding the provisions of section 63-3638, Idaho Code, the sales tax collected on the retail sale of liquor and all other merchandise by or on behalf of the director of the state liquor division shall be credited…

63-3640. Contracts entered into before effective date of increased tax. (1) Commencing October 1, 2006, the purchase, use, storage or other consumption of tangible personal property which is otherwise subject to the taxes imposed by this chapter by persons defined in section 63-3…

63-3641. rebate of sales taxes collected. (1) As provided in and subject to the limitations of this section, a developer of a retail complex shall receive a rebate of sales taxes collected and remitted to the state tax commission under this chapter by qualified retailers within t…

63-3642. sales and use tax withholding — city and county governments. (1) Any mayor, council, board of commissioners, or any other governing body of a city or county governmental entity that issues an ordinance, resolution, executive order, or proclamation refusing to investigate…