Section 35.01.02.019 - SALES BY COUNTY SHERIFFSSections 63-3612, 63-3620, Idaho Code
01.Sales. A county sheriff who sells tangible personal property, either as a result of a court order or pursuant to any summary notice and sale foreclosure procedure, will collect and remit sales tax in the same manner as a retailer engaged in business in this state. (3-31-22)02.Requirement to Register. There is no requirement for the various sheriff's offices to register with the Commission. Each sheriff's office in the state of Idaho is assigned a seller's permit number and must file Form 850 returns quarterly. (3-31-22)Idaho Admin. Code r. 35.01.02.019