Idaho Admin. Code r. 35.01.02.020

Current through August 31, 2023
Section 35.01.02.020 - AUCTIONEER, AGENT, BROKER, DISTRIBUTOR AND FACTORS

Section 63-3610, Idaho Code Every auctioneer, agent, broker, distributor and factor acting for a principal, or entrusted with any bill of lading, custom house permit for delivery or any tangible personal property or entrusted with possession of any tangible personal property for the purpose of sale, collects and remits sales tax on those sales. This is true even if the principal or owner of the property would not have had a requirement to do so. (3-31-22)

Idaho Admin. Code r. 35.01.02.020