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.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.Idaho Admin. Code r. 35.01.02.019