Section 35.01.02.035 - LAYAWAY SALESSections 63-3612, 63-3613, Idaho Code
01.In General. Sales tax must be collected on the total sales price of the items on layaway at the time of sale. (3-31-22)02.The Time a Sale Occurs. A sale occurs when title to property passes through delivery to the customer or absolute and unconditional appropriation to a contract. (3-31-22) a. The sales tax is accrued and remitted to the state based on the tax rate in effect at the time of sale. (3-31-22)b. Separately stated nonrefundable layaway service charges are not taxable. (3-31-22)Idaho Admin. Code r. 35.01.02.035