Terms Used In Idaho Code 23-1004

  • Beer: means any beverage obtained by the alcoholic fermentation of an infusion or decoction of barley, malt and/or other ingredients in drinkable water. See Idaho Code 23-1001
  • Dealer: means a person licensed to import beer into this state for sale to a wholesaler. See Idaho Code 23-1001
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
Every dealer for whom no license fee is elsewhere provided in this act shall, except as provided in section 23-1003, pay to the state of Idaho an annual license fee of one hundred dollars ($100), and a like amount for each separate warehouse used for the purpose of, or in connection with, the importing of beer into this state.