Title 63, REVENUE AND TAXATION

63-3077G. Agreement for exchange of information with the Idaho Department of Correction. The state tax commission and the Idaho department of correction shall enter into a written agreement for exchange of information relating to an individual’s incarceration status and whether t…

63-3077H. Agreement for exchange of information with the Idaho Department of Health and Welfare. The state tax commission and the Idaho department of health and welfare shall enter into a written agreement for exchange of information relating to an individual’s receipt of federal…

63-3078. Failure to collect and pay over tax, or attempt to evade of defeat tax. Any person required to collect, truthfully account for and pay over any tax imposed by this title who wilfully fails to collect such tax, or truthfully account for and pay over such tax, or wilfully …

63-3079. Franchise tax not repealed. Nothing in this act shall be construed as repealing any law requiring corporations and other forms of associations to pay an annual franchise tax based on their income or on premiums collected or according to the amount of business transacted.

63-3080. Not a property tax. For the purpose of raising revenue the taxable income required to be shown on returns under this act and taken as a basis for determining the tax hereunder shall not be classified or held or construed to be property.

63-3082. Additional tax required when filing income tax return. (1) Every person required to file an income tax return shall pay a tax of ten dollars ($10.00). For this purpose, a husband and wife filing a joint return shall be deemed a single person. This tax shall be in the nat…

63-3083. "Person" defined. "Person" as used in sections 63-3082 through 63-3087, Idaho Code, means any individual, or entity required to file a return under section 63-3030, Idaho Code, unless all of the income or loss is distributed or otherwise reportable as a part of the taxab…

63-3084. Tax additional to other income taxes. The tax imposed by this act shall be in addition to any other income taxes imposed by the laws of this state.

63-3085. Date tax due and payable. The tax herein imposed shall become due and payable to the state tax commission of the state of Idaho on or before the 15th day of April following the close of a calendar year or on or before the fifteenth day of the fourth month following the c…

63-3086. Persons exempt from tax. This act shall not apply to any person who on the last day of his taxable year is blind or lawfully receiving public assistance payments from the state under title 56, Idaho Code.

63-3087. Collection and enforcement. The collection and enforcement procedures provided by the Idaho Income Tax Act, sections 63-3038 through 63-3040, 63-3042 through 63-3065A, 63-3071, 63-3075 and 63-3078, Idaho Code, shall apply and be available to the state tax commission for …

63-3201. Borrowing of money in anticipation of income or revenue — Limit of borrowing — Issuance of notes. The state treasurer, on approval of the state board of examiners, is hereby authorized and directed to borrow money from time to time for the state of Idaho, in anticipation…

63-3202. Procedure for issuance of notes. (1) Whenever the state treasurer shall deem it to the best interests of the state of Idaho to issue state of Idaho tax anticipation notes, as provided in section 63-3201, Idaho Code, the state treasurer shall make written application to t…

63-3203. Tax anticipation note redemption fund. To provide for the payment of the principal of and interest on tax anticipation notes there is hereby created a special fund to be known as the "Tax Anticipation Note Redemption Fund." Whenever any tax anticipation notes have been i…

63-3204. Expenses of negotiating loan and issuing notes. Any and all expenses incident to the issuance of tax anticipation notes authorized and directed by this chapter, shall be paid from the proceeds of sale of the tax anticipation notes credited to the general account in the s…

63-3408. Suit by attorney general — Certificate of secretary of state. The attorney general or an appropriate official of any political subdivision of this state may bring suits in the courts of other states to collect taxes legally due this state or any political subdivision the…

63-3409. Suits by attorney general on behalf of other states. The attorney general of this state is empowered to sue and collect, for and on behalf of any other political subdivision or state of the United States taxes legally due such political subdivision or state provided that…

63-3501. Definitions. For the purposes of this chapter: (a) The term "cooperative electrical association" means any nonprofit, cooperative association organized and maintained by its members, whether incorporated or unincorporated, for the purpose of transmitting, distributing or…

63-3502. Levy of tax on annual gross electrical earnings. There shall be levied against every cooperative electrical association in this state a tax of three and one-half percent (3 1/2%) of its annual gross earnings, after first reducing such gross earnings by its cost of power …

63-3502A. Levy of tax on annual gross natural gas earnings. There shall be levied against every cooperative natural gas association in this state a tax of three and one-half percent (3 1/2%) of its annual gross earnings, after first reducing such gross earnings by its cost of nat…

63-3502B. Levy of tax on wind energy production, solar energy production, geothermal energy electrical production, RATE-REGULATED ELECTRIC UTILITY COMPANIES, rate-regulated affiliated gas companies, and rate-regulated gas companies. (1) A wind energy tax or a geothermal energy ta…

63-3502C. EXEMPTION OF KILOWATT-HOUR TAX FOR ELECTRICITY USED IN IRRIGATION. (1)(a) The kilowatt-hour tax payable by rate-regulated electric utility companies shall be reduced and shall be exempt from taxation to the extent of kilowatt-hours used for furnishing power for pumping …

63-3503. Filing operators’ statement — Allotment and apportionment of tax due from electrical associations by state tax commission. Every cooperative electrical association in this state shall file with the state tax commission of the state of Idaho the operators’ statement provi…

63-3503A. Filing operators’ statement — Allotment and apportionment of tax due from natural gas associations by state tax commission. Every cooperative natural gas association in this state shall file with the state tax commission of the state of Idaho the operators’ statement pr…

63-3503B. Filing operators’ statements — Allotment and apportionment of tax due from producers of electricity by means of wind energy, solar energy, or geothermal energy by state tax commission. (1) Every producer of electricity by means of wind energy, by means of solar energy, …

63-3503C. CALCULATION, COLLECTION, ALLOTMENT, AND APPORTIONMENT OF TAX FROM RATE-REGULATED ELECTRIC UTILITY COMPANIES, rate-regulated affiliated gas companies, and rate-regulated gas companies BY STATE TAX COMMISSION — rate-regulated tax fund. (1)(a) On or before April 15 of each…

63-3504. Collection by county treasurer — Penalty and interest imposed when delinquent. Upon receipt of the notification of the allotment and apportionment of such taxes by the state tax commission by the county treasurer, said county treasurer shall, not later than June 15 of ea…

63-3505. Taxes a lien on property of association or producer until paid. All taxes due and payable under this chapter shall be a lien on all property, real and personal, of the electrical, or natural gas association, or the producer of electricity by means of wind energy, by mean…

63-3506. Assessment of property by assessor. Any property not subject to the gross receipts tax levied in this chapter of any cooperative electrical or natural gas association or producer of electricity by means of wind energy, by means of solar energy, or by means of geothermal …

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…