Title 63 — REVENUE AND TAXATION

63-3601. Title of act. This act is known and may be cited as "The Idaho Sales Tax Act."

63-3602. Definitions. When used in this chapter, the terms defined in sections 63-3603 through 63-3618, Idaho Code, shall have the meanings respectively ascribed to them, except as the context or other provisions of this chapter may require.

63-3603. Farming. The terms "farm" and "farming" refer to and mean the business of operating for gain or profit a ranch or farm and include stock, dairy, poultry, fish, fur, fruit and truck farms, ranches, ranges and orchards, and custom farming.

63-3604. In this state — In the state. The terms "in this state" or "in the state" mean within the exterior limits of the state of Idaho and include all territory within these limits owned by or ceded to the United States of America.

63-3604B. Includes and including. The terms "includes" and "including" when used in this act shall not be deemed to exclude other things otherwise within the meaning of the term defined.

63-3605C. Logging. The term "logging" means the harvesting of forest trees by cutting, skidding, loading, thinning or decking, regardless of whether the forest trees are owned by the person performing the harvesting when such harvesting is for resale of the product harvested.

63-3605E. marketplace facilitator. The term "marketplace facilitator" means a person that contracts with sellers to facilitate for consideration, including the deduction of fees from a transaction, the sale of the seller’s products through a physical or electronic marketplace ope…

63-3605H. Mining. The term "mining" means the extraction from the earth of a mineral as defined in sections 47-701 and 47-701A, Idaho Code, excepting therefrom geothermal resources, and includes the further processing of such mineral.

63-3605J. Modular building. The term "modular building," as defined in section 39-4301, Idaho Code, is a substantially complete building designed to be affixed to real property. The term "modular building," includes all components incorporated in such modular building at the time…

63-3605L. Motor vehicle. The term "motor vehicle" means a vehicle registered or required to be registered for use on public roads. The term "motor vehicle" does not include vehicles not required to be registered pursuant to section 49-426, Idaho Code, or intended for off-road use…

63-3606. New manufactured home. (1) The term "new manufactured home" means a manufactured home, as defined in section 39-4105, Idaho Code, that is sold for the first time at retail. The sale of a new manufactured home by a licensed manufacturer to a licensed retailer who provides…

63-3606C. new park model recreational vehicle. (1) The term "new park model recreational vehicle" means a park model recreational vehicle as defined in section 49-117, Idaho Code, that is sold for the first time at retail. The term "new park model recreational vehicle" includes a…

63-3607. Person. The term "person" includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or combination act…

63-3607A. Primary or primarily. (1) With respect to the use of tangible personal property, "primary" or "primarily" means the predominant or greatest use of the property. (2) In determining the primary use of tangible personal property, all uses of the property shall be aggregate…

63-3608. Purchase. The term "purchase" means any transfer, rental, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. A transaction whereby the possession of property is transferred but the s…

63-3609. Retail sale — Sale at retail. The terms "retail sale" or "sale at retail" means a sale for any purpose other than resale in the regular course of business or lease or rental of property in the regular course of business where such rental or lease is taxable under section…

63-3610. Retailer. The term "retailer" includes: (a) Every seller who makes any retail sale or sales of tangible personal property and every person engaged in the business of making retail sales at auction of tangible personal property owned by the person or others. (b) Every per…

63-3611. Retailer engaged in business in this state. "Retailer engaged in business in this state" as used in this chapter means any retailer who: (1) Engages in recurring solicitation of purchases from residents of this state or otherwise purposefully directs its business activit…

63-3612. Sale. (1) The term "sale" means any transfer of title, exchange or barter, conditional or otherwise, of tangible personal property for a consideration and shall include any similar transfer of possession found by the state tax commission to be in lieu of, or equivalent t…

63-3613. Sales price. (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 a…

63-3614. Seller. The term "seller" means every person making sales at retail or retail sales to a buyer or consumer, whether as agent, broker or principal.

63-3615. Storage — Use. (a) The term "storage" includes any keeping or retention in this state for any purpose except sale in the regular course of business or subsequent use solely outside this state of tangible personal property purchased from a retailer. (b) The term "use" inc…

63-3615A. Substantial nexus. (1) Subject to the limitation in subsection (2) of section 63-3611, Idaho Code, a retailer has substantial nexus with this state if both of the following apply: (a) The retailer and an in-state business maintaining one (1) or more locations within thi…

63-3616. Tangible personal property. (a) The term "tangible personal property" means personal property which may be seen, weighed, measured, felt or touched, or which is in any other manner perceptible to the senses. (b) The term "tangible personal property" includes any computer…

63-3618. Taxpayer. The term "taxpayer" means any person subject to or liable for any taxes imposed by this act.

63-3619. Imposition and rate of the sales tax. An excise tax is hereby imposed upon each sale at retail at the rate of six percent (6%) of the sales price of all retail sales subject to taxation under this chapter and such amount shall be computed monthly on all sales at retail w…

63-3620. Permits — Issuance — Revocation — Penalties. (a) Every retailer engaged in business in this state, before conducting business within this state, shall file with the state tax commission an application for a seller’s permit. Every application for a permit shall be made up…

63-3620A. Revocation, suspension or expiration of permits held by persons not actively engaged in business. (1) A permit shall be held only by persons actively engaged in making sales subject to tax under this chapter. Any person not so engaged shall forthwith surrender his permi…

63-3620B. Agreements to collect and remit sales tax. (1) The state tax commission may enter into agreements with persons who may not be otherwise liable to collect and remit sales or use taxes for the collection of sales and use taxes due on their sales of tangible personal prope…

63-3620C. Promoter sponsored events. (1) The operator or promoter contracting with persons for participation in a promoter sponsored event, as a prerequisite to renting or leasing space to any person for conducting business as a retailer on any premises owned or controlled by tha…

63-3620E. collection of tax by marketplace facilitators. (1) A marketplace facilitator shall register with the state tax commission and collect, report, and pay state sales and use taxes on any retail sale facilitated by the marketplace facilitator. A marketplace facilitator shal…

63-3620F. distribution of tax collected by marketplace facilitators and out-of-state retailers. (1) State sales and use taxes collected by retailers without a physical presence in Idaho, as described in section 63-3611(3)(h), Idaho Code, and state sales and use taxes collected on…

63-3621. Imposition and rate of the use tax — Exemptions. (1) An excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property acquired on or after October 1, 2006, for storage, use, or other consumption in this state at the ra…

63-3621A. Use tax on transient equipment. (a) As used in this section, the term "transient equipment" means tangible personal property which is: (1) Subject to use tax in this state; and (2) Eligible for depreciation under the federal internal revenue code and actually depreciate…

63-3622. Exemptions — Exemption certificates and resale certificates — Penalties. (a) To prevent evasion of the sales and use tax, it shall be presumed that all sales are subject to the taxes imposed by the provisions of this chapter and the retailer shall have the burden of esta…

63-3622A. Prohibited taxes. There is exempted from the taxes imposed by this chapter the sale at retail, storage, use or other consumption of tangible personal property or taxable services which this state is prohibited from taxing under the constitution of the United States.

63-3622AA. Exemption for official documents. (1) There is hereby exempted from the taxes imposed by this chapter the sale, purchase, or use of records, transcripts, deeds, licenses, reports, and other documents for which a fee, the amount of which is set by the Idaho Code, is imp…

63-3622B. Out-of-state contracts. There is exempted from the taxes imposed by this chapter the sale of tangible personal property to contractors for subsequent incorporation into real property outside this state in the performance of a contract to improve the out-of-state realty …

63-3622BB. Research and development at the Idaho national laboratory. There is exempted from the taxes imposed by this chapter: (1) The sale or use of that property primarily or directly used or consumed in connection with research, development, experimental and testing activitie…

63-3622C. Motor fuels subject to tax. There are exempted from the taxes imposed by this chapter purchases which are subject to the motor fuels tax imposed by chapter 24, title 63, Idaho Code, and purchases upon which motor fuels taxes have actually been paid and the sale or use o…

63-3622CC. Railroad rolling stock. There is exempted from the taxes imposed by this chapter the sale, storage, use or other consumption of tangible personal property which is railroad rolling stock rebuilt or remanufactured in this state and which was used in interstate commerce …

63-3622D. Production exemption. There are exempted from the taxes imposed by this chapter: (a) The sale at retail, storage, use or other consumption in this state of: (1) Tangible personal property which will enter into and become an ingredient or component part of tangible perso…

63-3622DD. Parts for railroad rolling stock. There is exempted from the taxes imposed by this chapter the sale, storage, use or other consumption of tangible personal property which is parts, material or equipment used to rebuild or remanufacture railroad rolling stock exempt fro…

63-3622E. Containers. There is exempted from the taxes imposed by this chapter the sale or purchase of containers in the following categories: (a) Nonreturnable containers when sold without the contents to persons who place the contents in the container and sell the contents toge…

63-3622EE. Purchases for the federal special supplemental food program for women, infants and children (WIC). Commencing October 1, 1987, purchases of food pursuant to section 17 of the federal child nutrition act of 1966 and the school lunch and child nutrition amendment of 1986…

63-3622F. Utilities. There is exempted from the taxes imposed by this chapter the sale or purchase of natural gas, electricity, and water when delivered to consumers at the place of consumption by means of pipes, wires, mains or similar systems.

63-3622FF. Purchases made with SNAP benefit cards. Purchases of food made with benefits provided under the federal supplemental nutrition assistance program (SNAP) are exempt from the taxes imposed by chapter 36, title 63, Idaho Code, and are exempt from the taxes that may be imp…

63-3622G. Heating materials. There is exempted from the taxes imposed by this chapter the sale or purchase of any matter used to produce heat by burning, for the purpose of providing heat to any building or for domestic home use, including wood, coal, petroleum and gas.

63-3622GG. Aircraft. There is exempted from the taxes imposed by this chapter: (1) The sale, lease, purchase, or use of aircraft primarily used to provide passenger or freight services for hire as a common carrier only if: (a) The person operates the aircraft under the authority …

63-3622HH. Production exemption shall not apply to sales regarding recreation-related vehicles. (1) Notwithstanding any other provision of law to the contrary, the production exemption provided in section 63-3622D, Idaho Code, shall not apply to sales of or repairs to snowmobiles…