- Section 63-3601 - TITLE OF ACT
- Section 63-3602 - DEFINITIONS
- Section 63-3603 - FARMING
- Section 63-3604 - IN THIS STATE - IN THE STATE
- Section 63-3604B - INCLUDES AND INCLUDING
- Section 63-3605C - LOGGING
- Section 63-3605E - MARKETPLACE FACILITATOR
- Section 63-3605H - MINING
- Section 63-3605J - MODULAR BUILDING
- Section 63-3605L - MOTOR VEHICLE
- Section 63-3606 - NEW MANUFACTURED HOME
- Section 63-3606C - NEW PARK MODEL RECREATIONAL VEHICLE
- Section 63-3607 - PERSON
- Section 63-3607A - PRIMARY OR PRIMARILY
- Section 63-3608 - PURCHASE
- Section 63-3609 - RETAIL SALE - SALE AT RETAIL
- Section 63-3610 - RETAILER
- Section 63-3611 - RETAILER ENGAGED IN BUSINESS IN THIS STATE
- Section 63-3612 - SALE
- Section 63-3613 - SALES PRICE
- Section 63-3614 - SELLER
- Section 63-3615 - STORAGE - USE
- Section 63-3615A - SUBSTANTIAL NEXUS
- Section 63-3616 - TANGIBLE PERSONAL PROPERTY
- Section 63-3618 - TAXPAYER
- Section 63-3619 - IMPOSITION AND RATE OF THE SALES TAX
- Section 63-3620 - PERMITS - ISSUANCE - REVOCATION - PENALTIES
- Section 63-3620A - REVOCATION, SUSPENSION OR EXPIRATION OF PERMITS HELD BY PERSONS NOT ACTIVELY ENGAGED IN BUSINESS
- Section 63-3620B - AGREEMENTS TO COLLECT AND REMIT SALES TAX
- Section 63-3620C - PROMOTER SPONSORED EVENTS
- Section 63-3620E - COLLECTION OF TAX BY MARKETPLACE FACILITATORS
- Section 63-3620F - DISTRIBUTION OF TAX COLLECTED BY MARKETPLACE FACILITATORS AND OUT-OF-STATE RETAILERS
- Section 63-3621 - IMPOSITION AND RATE OF THE USE TAX - EXEMPTIONS
- Section 63-3621A - USE TAX ON TRANSIENT EQUIPMENT
- Section 63-3622 - EXEMPTIONS - EXEMPTION CERTIFICATES AND RESALE CERTIFICATES - PENALTIES
- Section 63-3622A - PROHIBITED TAXES
- Section 63-3622B - OUT-OF-STATE CONTRACTS
- Section 63-3622C - MOTOR FUELS SUBJECT TO TAX
- Section 63-3622D - PRODUCTION EXEMPTION
- Section 63-3622E - CONTAINERS
- Section 63-3622F - UTILITIES
- Section 63-3622G - HEATING MATERIALS
- Section 63-3622I - LITERATURE
- Section 63-3622J - SCHOOL, CHURCH AND SENIOR CITIZEN MEALS
- Section 63-3622K - OCCASIONAL SALES
- Section 63-3622L - DE MINIMIS SALES
- Section 63-3622M - LIQUOR SALES
- Section 63-3622N - [Effective Until 7/1/2024] PRESCRIPTIONS
- Section 63-3622N - [Effective 7/1/2024] PRESCRIPTIONS
- Section 63-3622O - EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS
- Section 63-3622P - PURCHASES SHIPPED OUT-OF-STATE BY A COMMON CARRIER
- Section 63-3622Q - OUT-OF-STATE SHIPMENTS
- Section 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
- Section 63-3622S - RADIO AND TELEVISION BROADCASTING EQUIPMENT
- Section 63-3622T - EQUIPMENT TO PRODUCE CERTAIN NEWSPAPERS
- Section 63-3622U - FUNERAL SERVICES
- Section 63-3622V - BULLION
- Section 63-3622W - IRRIGATION EQUIPMENT AND SUPPLIES
- Section 63-3622X - POLLUTION CONTROL EQUIPMENT
- Section 63-3622Y - TAXATION OF AERIAL PASSENGER TRAMWAYS AND SNOWGROOMING AND SNOWMAKING EQUIPMENT
- Section 63-3622Z - SALES BY INDIAN TRIBES
- Section 63-3622AA - EXEMPTION FOR OFFICIAL DOCUMENTS
- Section 63-3622BB - RESEARCH AND DEVELOPMENT AT THE IDAHO NATIONAL LABORATORY
- Section 63-3622CC - RAILROAD ROLLING STOCK
- Section 63-3622DD - PARTS FOR RAILROAD ROLLING STOCK
- Section 63-3622EE - PURCHASES FOR THE FEDERAL SPECIAL SUPPLEMENTAL FOOD PROGRAM FOR WOMEN, INFANTS AND CHILDREN (WIC)
- Section 63-3622FF - PURCHASES MADE WITH SNAP BENEFIT CARDS
- Section 63-3622GG - AIRCRAFT
- Section 63-3622HH - PRODUCTION EXEMPTION SHALL NOT APPLY TO SALES REGARDING RECREATION-RELATED VEHICLES
- Section 63-3622II - MONEY-OPERATED DISPENSING EQUIPMENT
- Section 63-3622JJ - LOGGING EXEMPTION
- Section 63-3622KK - INCIDENTAL SALES BY RELIGIOUS CORPORATIONS OR SOCIETIES
- Section 63-3622LL - MEDIA MEASUREMENT SERVICES EXEMPTION
- Section 63-3622MM - LIVESTOCK SOLD AT LIVESTOCK MARKETS
- Section 63-3622NN - CLEAN ROOMS
- Section 63-3622OO - LABOR FOR NEW VEHICLE ACCESSORIES
- Section 63-3622PP - IDAHO COMMEMORATIVE SILVER MEDALLIONS
- Section 63-3622RR - RESEARCH AND DEVELOPMENT
- Section 63-3622SS - HUNTING OR SHOOTING SPORTS
- Section 63-3622TT - CUSTOM MEAT PROCESSING
- Section 63-3622UU - PERSONAL PROPERTY TAX ON RENTALS
- Section 63-3622VV - IDAHO INFORMATION TECHNOLOGY EQUIPMENT
- Section 63-3622WW - IDAHO SEMICONDUCTORS FOR AMERICA ACT
- Section 63-3623 - RETURNS AND PAYMENTS
- Section 63-3623A - TAXES AS STATE MONEY
- Section 63-3623B - AMUSEMENT DEVICES
- Section 63-3624 - ADMINISTRATION
- Section 63-3625 - SECURITY FOR TAX
- Section 63-3626 - REFUNDS, LIMITATIONS, INTEREST
- Section 63-3627 - RESPONSIBILITY FOR TAXES
- Section 63-3628 - SUCCESSORS' LIABILITY
- Section 63-3629 - DEFICIENCY DETERMINATIONS
- Section 63-3630 - JEOPARDY DETERMINATIONS
- Section 63-3631 - REDETERMINATION
- Section 63-3632 - INTEREST ON DEFICIENCIES
- Section 63-3633 - PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION
- Section 63-3634 - ADDITIONS AND PENALTIES
- Section 63-3634A - AUTHORITY TO ENTER AGREEMENTS
- Section 63-3635 - COLLECTION AND ENFORCEMENT
- Section 63-3637 - SALES TAX DISTRIBUTION - DEFINITIONS
- Section 63-3638 - [Effective Until 7/1/2024] SALES TAX - DISTRIBUTION
- Section 63-3638 - [Effective 7/1/2024] SALES TAX - DISTRIBUTION
- Section 63-3638A - SALES TAX ON LIQUOR TO BE PAID TO LIQUOR ACCOUNT
- Section 63-3640 - CONTRACTS ENTERED INTO BEFORE EFFECTIVE DATE OF INCREASED TAX
- Section 63-3641 - REBATE OF SALES TAXES COLLECTED
- Section 63-3642 - SALES AND USE TAX WITHHOLDING - CITY AND COUNTY GOVERNMENTS