Title 63, REVENUE AND TAXATION

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…

63-3622I. Literature. (1) There is exempted from the taxes imposed by this chapter the sale or purchase, or the storage, use or other consumption of literature, pamphlets, periodicals, tracts and books published and sold by an entity qualified under section 501(c)(3) of the inter…

63-3622II. Money-operated dispensing equipment. There is hereby exempted from the taxes imposed by this chapter the sale or purchase of money-operated dispensing equipment which is solely consumed in dispensing a tangible product, amusement or service on which a retail sales tax …

63-3622J. School, church and senior citizen meals. There is exempted from the taxes imposed by this chapter the sale of meals by public or private schools under the federal school lunch program or under programs that provide nutritional meals for the aging (Title III of the Older…

63-3622JJ. Logging exemption. There are exempted from the taxes imposed by this chapter: (1) The sale at retail, storage, use or other consumption in this state of tangible personal property which is primarily and directly used or consumed in logging including, but not limited to…

63-3622K. Occasional sales. (a) There are exempted from the taxes imposed by this chapter occasional sales of tangible personal property. (b) As used in this section, the term "occasional sales" means: (1) A sale of property not held or used by a person in the course of an activi…

63-3622KK. Incidental sales by religious corporations or societies. (1) Whenever any religious corporation or society as enumerated in section 63-602B, Idaho Code, purchases tangible personal property upon which it has paid the tax imposed by this chapter, or acquires tangible pe…

63-3622L. De minimis sales. There is exempted from the taxes imposed by this chapter the sale of articles through a coin-operated vending machine for a total consideration of eleven cents ($.11) or less and individual transactions involving a total sales price of eleven cents ($.…

63-3622LL. Media measurement services exemption. There is hereby exempted from the taxes imposed by this chapter the sale or purchase of any television measurement service, radio measurement service, newspaper measurement service or other media measurement service.

63-3622M. Liquor sales. There are exempted from the taxes imposed by this chapter sales of liquor by the state liquor division to a person licensed under the provisions of chapter 9, title 23, Idaho Code, for resale as liquor by-the-drink.

63-3622MM. Livestock sold at livestock markets. (1) There are exempted from the taxes imposed by this chapter, the sale, purchase or use of livestock when sold at a livestock market. (2) As used in this section, the term "livestock market" shall mean: (a) A "public livestock mark…

63-3622N. Prescriptions. (a) There are exempted from the taxes imposed by this chapter the following when administered or distributed by a practitioner or when purchased by or on behalf of an individual for use by such individual under a prescription or work order of a practition…

63-3622NN. Clean rooms. (1) There is exempted from the taxes imposed by this chapter the sale at retail, storage, use or other consumption in this state of tangible personal property which is exclusively used in or to maintain the environment of, or is or becomes a component part…

63-3622O. Exempt private and public organizations. (1) There are exempted from the taxes imposed by this chapter: (a) Sales to or purchases by hospitals, health-related entities, educational institutions, forest protective associations and canal companies that are nonprofit organ…

63-3622OO. Labor for new vehicle accessories. (1) There is hereby exempted from the taxes imposed by this chapter a motor vehicle dealer’s labor or service charge to add accessories to new factory-delivered vehicles, when sold in conjunction with the new vehicle. (2) For the purp…

63-3622P. Purchases shipped out-of-state by a common carrier. There is exempted from the taxes imposed by this chapter the sale or purchase of tangible personal property shipped by the seller via the purchasing carrier under a bill of lading whether the freight is paid in advance…

63-3622PP. Idaho commemorative silver medallions. There is hereby exempted from the taxes imposed by this chapter the sale or purchase of Idaho commemorative silver medallions through the office of the treasurer of the state of Idaho or through agents designated by the state trea…

63-3622Q. Out-of-state shipments. There is exempted from the taxes imposed by this chapter the sale or purchase of tangible personal property which is shipped to a point outside this state for use outside this state pursuant to a contract of sale by delivery by the vendor to such…