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-state wine manufacturer holding a wine direct shipper permit under section 23-1309A, Idaho Code, for use within the state of Idaho pursuant to this chapter, there is hereby imposed an excise tax of forty-five cents (45¢) per gallon. Sales of wine by a distributor or winery for the purpose of and resulting in export of wine from this state for resale outside this state shall be exempt from the taxes on wine imposed by this chapter.
(a)  Every sale of wine by a distributor to a retailer shall constitute a sale of wine for resale or consumption in this state, whether the sale is made within or without this state, and the distributor shall be liable for the payment of taxes. In every sale of wine by a winery through any of its licensed retail outlets, the winery shall be liable for payment of taxes imposed by this section.

Terms Used In Idaho Code 23-1319

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Distributor: means a person to whom a wine distributor’s license has been issued. See Idaho Code 23-1303
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Person: includes an individual, firm, copartnership, association, corporation, or any group or combination acting as a unit, and includes the plural as well as the singular unless the intent to give a more limited meaning is disclosed by the context in which it is used. See Idaho Code 23-1303
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Retailer: means a person to whom a retail wine license has been issued. See Idaho Code 23-1303
  • 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
  • Wine: includes table wine and dessert wine, unless the context requires otherwise. See Idaho Code 23-1303
  • Winery: means a place, premises or establishment within the state of Idaho for the manufacture or bottling of table wine or dessert wine for sale. See Idaho Code 23-1303
(b)  When wine has been destroyed by breakage or has spoiled or otherwise become unfit for beverage purposes prior to payment of taxes on it, the distributor, upon satisfactory proof of destruction or spoilage, shall be entitled to deduct from existing inventories, subject to tax, the amount of wine so destroyed or spoiled.
(c)  If the state 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 collected may be credited on any amount then due and payable to the commission from that person and any balance refunded to the person by whom it was paid or to his successors, administrators, or executors. The commission is authorized and the state board of tax appeals is authorized to order the commission in proper cases to credit or refund such amounts whether or not the payments have been made under protest and certify the refund to the state board of examiners.
(d)  No credit or refund shall be allowed or made after three (3) years from the time the payment was made, unless before the expiration of that period a claim is filed by the taxpayer. The three (3) year period allowed by this subsection for making refunds or credit claims shall not apply in cases where the state tax commission asserts a deficiency of tax imposed by law, and taxpayers desiring to appeal or otherwise seek a refund of amounts paid in obedience to deficiencies must do so within the time limits elsewhere prescribed by law.
(e)  All revenue received pursuant to this chapter shall be distributed as follows:
(1)  An amount of money shall be distributed to the state refund account sufficient to pay current refund claims as authorized in subsection (c) of this section and those moneys are continuously appropriated.
(2)  The balance remaining after distributing the amount in paragraph (1) of this subsection shall be distributed as follows:
(i)   Twelve percent (12%) shall be distributed to the substance abuse treatment fund, which is created in section 23-408, Idaho Code;
(ii)  Five percent (5%), based on the sale of out-of-state wine, shall be distributed to the Idaho grape growers and wine producers account;
(iii) Up to eighty-eight percent (88%), based on the sale of Idaho wine, shall be distributed to the Idaho grape growers and wine producers account as follows:
1.  In fiscal year 2022, twenty-six percent (26%) based on the sale of Idaho wine;
2.  In fiscal year 2023, sixty-two percent (62%) based on the sale of Idaho wine; and
3.  In fiscal year 2024 and thereafter, eighty-eight percent (88%) based on the sale of Idaho wine.
(iv)  The remainder shall be distributed to the general fund.
(f)  Any person who is not a distributor or winery but who makes, whether as principal, agent, or broker, any sales of wine not otherwise taxed under this section and not exempt from such tax shall be liable for payment of taxes imposed by this section. This subsection shall not impose tax on wine sold pursuant to section 23-1336, Idaho Code.