63-3601 Title of Act
63-3602 Definitions
63-3603 Farming
63-3604 in This State — in the State
63-3605 Includes and Including
63-3605A Logging
63-3605B Mining
63-3606 New Manufactured Home
63-3606A Modular Building
63-3606B Motor Vehicle
63-3606C New Park Model Recreational Vehicle
63-3607 Person
63-3607A Primary or Primarily
63-3608 Purchase
63-3609 Retail Sale — Sale At Retail
63-3610 Retailer
63-3611 Retailer Engaged in Business in This State
63-3612 Sale
63-3613 Sales Price
63-3614 Seller
63-3615 Storage — Use
63-3615A Substantial Nexus
63-3616 Tangible Personal Property
63-3618 Taxpayer
63-3619 Imposition and Rate of the Sales Tax
63-3620 Permits — Issuance — Revocation — Penalties
63-3620A Revocation, Suspension or Expiration of Permits Held by Persons Not Actively Engaged in Business
63-3620B Agreements to Collect and Remit Sales Tax
63-3620C Promoter Sponsored Events
63-3621 Imposition and Rate of the Use Tax — Exemptions
63-3621A Use Tax On Transient Equipment
63-3622 Exemptions — Exemption and Resale Certificates — Penalties
63-3622A Prohibited Taxes
63-3622B Out-of-State Contracts
63-3622C Motor Fuels Subject to Tax
63-3622D Production Exemption
63-3622E Containers
63-3622F Utilities
63-3622G Heating Materials
63-3622I Literature
63-3622J School, Church and Senior Citizen Meals
63-3622K Occasional Sales
63-3622L De Minimis Sales
63-3622M Liquor Sales
63-3622N Prescriptions
63-3622O Exempt Private and Public Organizations
63-3622P Purchases Shipped Out-of-State by a Common Carrier
63-3622Q Out-of-State Shipments
63-3622R Motor Vehicles, Used Manufactured Homes, Vessels, All-Terrain Vehicles, Trailers, Utility Type Vehicles, Specialty Off-Highway Vehicles, Off-Road Motorcycles, Snowmobiles and Glider Kits
63-3622S Radio and Television Broadcasting Equipment
63-3622T Equipment to Produce Certain Newspapers
63-3622U Funeral Services
63-3622V Bullion
63-3622W Irrigation Equipment and Supplies
63-3622X Pollution Control Equipment
63-3622Y Taxation of Aerial Passenger Tramways and Snowgrooming and Snowmaking Equipment
63-3622Z Sales by Indian Tribes
63-3622AA Exemption for Official Documents
63-3622BB Research and Development At the Idaho National Laboratory
63-3622CC Railroad Rolling Stock
63-3622DD Parts for Railroad Rolling Stock
63-3622EE Purchases for the Federal Special Supplemental Food Program for Women, Infants and Children (Wic)
63-3622FF Purchases Made With Snap Benefit Cards
63-3622GG Aircraft
63-3622HH Production Exemption Shall Not Apply to Sales Regarding Recreation-Related Vehicles
63-3622II Money-Operated Dispensing Equipment
63-3622JJ Logging Exemption
63-3622KK Incidental Sales by Religious Corporations or Societies
63-3622LL Media Measurement Services Exemption
63-3622MM Livestock Sold At Livestock Markets
63-3622NN Clean Rooms
63-3622PP Idaho Commemorative Silver Medallions
63-3622RR Research and Development
63-3622SS Hunting or Shooting Sports
63-3622UU Personal Property Tax On Rentals
63-3623 Returns and Payments
63-3623A Taxes as State Money
63-3623B Amusement Devices
63-3624 Administration
63-3625 Security for Tax
63-3626 Refunds, Limitations, Interest
63-3627 Responsibility for Taxes
63-3628 Successors’ Liability
63-3629 Deficiency Determinations
63-3630 Jeopardy Determinations
63-3631 Redetermination
63-3632 Interest On Deficiencies
63-3633 Period of Limitation Upon Assessment and Collection
63-3634 Additions and Penalties
63-3634A Authority to Enter Agreements
63-3635 Collection and Enforcement
63-3638 Sales Tax — Distribution
63-3638A Sales Tax On Liquor to Be Paid to Liquor Account
63-3640 Contracts Entered Into Before Effective Date of Increased Tax
63-3641 Rebate of Sales Taxes Collected

Terms Used In Idaho Code > Title 63 > Chapter 36

  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Donee: The recipient of a gift.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • 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.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Month: means a calendar month, unless otherwise expressed. See Idaho Code 73-114
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Retailer engaged in business in this state: as used in this chapter means any retailer who:
Idaho Code 63-3611
  • Statute: A law passed by a legislature.
  • Trustee: A person or institution holding and administering property in trust.