Title 23, ALCOHOLIC BEVERAGES

23-1048. Liability for payment of taxes on beer. (1) Every sale of beer to a retailer licensed in this state or to a consumer in this state shall constitute a sale of beer for resale or consumption in this state and such wholesaler shall be liable for the payment of taxes thereon…

23-1049. 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 …

23-1050A. 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…

23-1051. Regulations. The state tax commission shall be, and it is hereby, authorized to adopt and promulgate such rules and regulations as may be necessary to assure payment of taxes on beer, including, but not limited to, rules and regulations; prescribing the form and content …

23-1052. License revocation or suspension for failure to pay or report tax. Failure to make any report or to pay any taxes at the times required shall be grounds for the director to suspend or revoke the license or certificate of approval held by the person so defaulting in the m…

23-1053. Audits of records of licensee. For the purpose of ascertaining compliance with the provisions of section 23-1047 the state tax commission may, as often as it deems advisable, examine the accounts, records, documents and transactions, pertaining to or affecting the beer b…

23-1054. Refund of taxes. (1) If the tax commission determines that any amount due under this chapter has been paid more than once or has been erroneously or illegally collected or computed, the commission shall set forth that fact in its records and the excess amount paid or col…

23-1055. Unlawful sale, purchases and acts. It shall be unlawful: (a) for any brewer manufacturing beer outside this state or for any foreign distributor to sell beer for resale or consumption in this state except to dealers and wholesalers licensed in this state; (b) for any dea…

23-1056. Use of alternative method — Time when authorized. Use of said alternative method of payment of taxes imposed on beer as provided for in sections 23-1047 through 23-1055, shall not be authorized until the state tax commission shall adopt and promulgate a regulation permit…

23-1057. contract brewing. (1) A contractee brewer may enter into a contractual relationship with a contractor brewer to contractually produce beer for the contractee brewer to the extent allowed by federal law. (2) Both the contractee brewer and the contractor brewer shall be se…

23-1101. Declaration of policy. It is hereby declared to be the policy of the legislature of the state of Idaho to regulate and control the importation, sale and distribution of beer within the state of Idaho, in the exercise of its powers under the twenty-first amendment to the …

23-1102. Definitions. Whenever used in this chapter, the following words or phrases, or the plural thereof, unless the context clearly requires otherwise, shall have the meaning ascribed to them in this section: (1) "Agreement" means any agreement between a distributor and a supp…

23-1103. Prohibited acts. The following are prohibited under the provisions of this chapter: (1) A distributor shall not: (a) Transfer the distributor’s business without giving the supplier written notice of the proposed transfer of the business as required under the provisions o…

23-1104. Notice of transfer by distributor — Consent by supplier. (1) A distributor who proposes to transfer the distributor’s business shall give the supplier written notice of the distributor’s proposed transfer of the distributor’s business not less than thirty (30) days prior…

23-1105. Supplier’s right to amend, cancel or fail to renew immediately upon written notice — Grounds. A supplier may amend, modify, terminate, cancel, discontinue or fail to renew an agreement with a distributor immediately upon written notice given by the supplier as provided i…

23-1106. Supplier’s right to discontinue distribution of brand. (1) A supplier may amend, modify, terminate, cancel, discontinue or fail to renew an agreement, with reference to a brand sold by a supplier, not less than thirty (30) days after written notice is given by the suppli…

23-1107. Supplier requirements upon amendment, cancellation or refusal to renew an agreement. Except as provided in sections 23-1105 and 23-1106, Idaho Code, a supplier may not amend, modify, terminate, cancel, discontinue, or refuse to renew an agreement with a distributor, or c…

23-1108. Notice requirements. Notice by a supplier of any proposed amendment, modification, termination, cancellation, discontinuance or refusal to renew an agreement with the distributor shall be written, shall be provided to the distributor in the manner provided in the agreeme…

23-1109. Transferee of distributor’s business bound by agreements in effect at time of transfer — Supplier’s successor bound by agreements in effect at time of succession to supplier’s interest. (1) A transferee of a distributor’s business that continues to operate the business s…

23-1110. Compensation to distributor upon termination, cancellation or nonrenewal of agreement. (1) In the event that an agreement is terminated, canceled or not renewed by a supplier, the distributor shall be entitled to reasonable compensation for the laid-in cost to the distri…

23-1111. Arbitration. Any dispute arising under the provisions of this chapter may be settled by such dispute resolution procedures, including arbitration, as may be provided by a written agreement between the parties. In the absence of a written agreement providing for dispute r…

23-1112. Judicial remedies of parties. (1) If a supplier engages in conduct prohibited under the provisions of this chapter, a distributor with which the supplier has an agreement may maintain a civil action against the supplier to recover actual damages, court costs, and, in the…

23-1113. Waiver of benefits of chapter. No agreement shall require a supplier or distributor to waive any rights granted pursuant to any provision of this chapter and the provisions of any agreement which would have such an effect shall be null and void. However, if a good faith …

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 …