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
63-3607 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 Ineel
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