Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES
- Section 35.01.02.000 - LEGAL AUTHORITY
- Section 35.01.02.001 - TITLE AND SCOPE
- Section 35.01.02.002 - ADMINISTRATIVE APPEALS
- Section 35.01.02.003 - INCORPORATION BY REFERENCE
- Section 35.01.02.004. - 010 - RESERVED
- Section 35.01.02.011 - MIXED TRANSACTIONS
- Section 35.01.02.012 - CONTRACTORS IMPROVING REAL PROPERTY
- Section 35.01.02.013 - ROAD AND PAVING CONTRACTORS
- Section 35.01.02.014 - CONTRACTORS/RETAILERS
- Section 35.01.02.015 - WELL DRILLERS/PUMP INSTALLERS
- Section 35.01.02.016 - RETAIL SALE OF ASPHALT, CONCRETE, AND CONCRETE PRODUCTS
- Section 35.01.02.017 - AIRLINES, BUSES, AND RAILWAY DINING CARS
- Section 35.01.02.018 - RETAILER DEFINED
- Section 35.01.02.019 - SALES BY COUNTY SHERIFFS
- Section 35.01.02.020 - AUCTIONEER, AGENT, BROKER, DISTRIBUTOR AND FACTORS
- Section 35.01.02.021 - MULTI-LEVEL MARKETING FIRMS
- Section 35.01.02.022 - DROP SHIPMENTS
- Section 35.01.02.023 - RESERVED
- Section 35.01.02.024 - RENTALS OR LEASES OF TANGIBLE PERSONAL PROPERTY
- Section 35.01.02.025 - THE SALE, LEASE, OR RENTAL OF REAL PROPERTY
- Section 35.01.02.026 - RESERVED
- Section 35.01.02.027 - COMPUTER EQUIPMENT, SOFTWARE, AND DATA SERVICES
- Section 35.01.02.028 - HOTELS, MOTELS AND CAMPGROUNDS
- Section 35.01.02.029 - PRODUCING, FABRICATING, AND PROCESSING
- Section 35.01.02.030 - ADMISSIONS DEFINED
- Section 35.01.02.031 - RADIO AND TELECOMMUNICATIONS EQUIPMENT AND LAND MOBILE RADIO SERVICE OF SYSTEMS
- Section 35.01.02.032 - RESERVED
- Section 35.01.02.033 - SALES OF NEWSPAPERS AND MAGAZINES
- Section 35.01.02.034 - RESERVED
- Section 35.01.02.035 - LAYAWAY SALES
- Section 35.01.02.036 - SIGNS AND BILLBOARDS
- Section 35.01.02.037 - AIRCRAFT AND FLYING SERVICES
- Section 35.01.02.038 - FLYING CLUBS
- Section 35.01.02.039 - BULLION, COINS, OR OTHER CURRENCY
- Section 35.01.02.040 - PROFESSIONAL TAXIDERMIST
- Section 35.01.02.041 - FOOD, MEALS, OR DRINKS
- Section 35.01.02.042 - PRICE LABELS
- Section 35.01.02.043 - SALES PRICE OR PURCHASE PRICE DEFINED
- Section 35.01.02.044 - TRADE-INS, TRADE-DOWNS AND BARTER
- Section 35.01.02.045 - RESCINDED SALE, REFUNDS OF PURCHASE PRICE
- Section 35.01.02.046 - COATINGS ON TANGIBLE PERSONAL PROPERTY
- Section 35.01.02.047 - OUTFITTERS, GUIDES, AND LIKE OPERATIONS
- Section 35.01.02.048 - MANUFACTURED HOMES (MOBILE HOMES) AND MODULAR BUILDINGS
- Section 35.01.02.049 - WARRANTIES AND SERVICE AGREEMENTS
- Section 35.01.02.050 - VETERINARIANS AND VETERINARY SUPPLIES
- Section 35.01.02.051 - DISCOUNTS, COUPONS, REBATES, AND GIFT CERTIFICATES
- Section 35.01.02.052 - SALE OF TANGIBLE PERSONAL PROPERTY RELATING TO FUNERAL SERVICES
- Section 35.01.02.053 - FEES CHARGED FOR FAX SERVICES
- Section 35.01.02.054 - PERSONS ENGAGED IN PRINTING
- Section 35.01.02.055 - PERSONS ENGAGED IN ADVERTISING (RULE 055)
- Section 35.01.02.056 - PHOTOGRAPHERS AND PHOTOFINISHERS
- Section 35.01.02.057 - DRY CLEANERS, LAUNDRIES, LAUNDROMATS, AND LINEN SUPPLIERS
- Section 35.01.02.058 - SALES THROUGH VENDING MACHINES
- Section 35.01.02.059 - SALES BY FLORISTS
- Section 35.01.02.060 - FEDERAL EXCISE TAXES AND RETAILERS TAXES
- Section 35.01.02.061 - TRANSPORTATION, FREIGHT, AND HANDLING CHARGES
- Section 35.01.02.062 - REPAIRS SALE OF PARTS AND MATERIAL
- Section 35.01.02.063 - BAD DEBTS AND REPOSSESSIONS
- Section 35.01.02.064 - RESERVED
- Section 35.01.02.065 - TIRES BALANCING, STUDDING, AND SIPING
- Section 35.01.02.066 - CONTRACTOR'S USE OF TANGIBLE PERSONAL PROPERTY
- Section 35.01.02.067 - REAL PROPERTY
- Section 35.01.02.068 - COLLECTION OF TAX
- Section 35.01.02.069 - INTERSTATE COMMERCE
- Section 35.01.02.070 - PERMITS
- Section 35.01.02.071 - RESERVED
- Section 35.01.02.072 - APPLICATION AND PAYMENT OF USE TAX
- Section 35.01.02.073 - TANGIBLE PERSONAL PROPERTY BROUGHT OR SHIPPED TO IDAHO
- Section 35.01.02.074 - DONATIONS TO POLITICAL SUBDIVISIONS AND CERTAIN NONPROFIT ORGANIZATIONS OF TANGIBLE PERSONAL PROPERTY USED FOR IMPROVEMENTS TO REAL PROPERTY
- Section 35.01.02.075. - 076 - RESERVED
- Section 35.01.02.077 - EXEMPTION FOR RESEARCH AND DEVELOPMENT AT INL
- Section 35.01.02.078 - MOTOR FUELS
- Section 35.01.02.079 - PRODUCTION EXEMPTION
- Section 35.01.02.080 - LUMBER MANUFACTURING
- Section 35.01.02.081 - UNDERGROUND MINING
- Section 35.01.02.082 - ABOVEGROUND, OPEN PIT, MINING
- Section 35.01.02.083 - FARMING AND RANCHING
- Section 35.01.02.084 - CONTAINERS RETURNABLE/NONRETURNABLE
- Section 35.01.02.085 - SALES TO AND PURCHASES BY NONPROFIT ORGANIZATIONS
- Section 35.01.02.086 - SALES AND PURCHASES BY RELIGIOUS ORGANIZATIONS
- Section 35.01.02.087 - LEASE OR RENTAL OF MOTION PICTURE TELEVISION FILM
- Section 35.01.02.088 - SALE OR PURCHASE OF MATTER USED TO PRODUCE HEAT BY BURNING
- Section 35.01.02.089 - BOY SCOUT, GIRL SCOUT AND 4-H GROUP SALES AND PURCHASES
- Section 35.01.02.090 - GAS, WATER, ELECTRICITY DELIVERED TO CUSTOMERS
- Section 35.01.02.091 - SALES TO INDIANS
- Section 35.01.02.092 - OUT-OF-STATE SALES
- Section 35.01.02.093 - SALES AND USE TAX LIABILITY OF FEDERAL AND STATE CREDIT UNIONS, NATIONAL AND STATE BANKS, AND FEDERAL AND STATE SAVINGS AND LOAN ASSOCIATIONS
- Section 35.01.02.094 - EXEMPTIONS ON PURCHASES BY POLITICAL SUBDIVISIONS, SALES BY THE STATE OF IDAHO, ITS DEPARTMENTS, INSTITUTIONS, AND ALL OTHER POLITICAL SUBDIVISIONS
- Section 35.01.02.095 - MONEY-OPERATED DISPENSING EQUIPMENT
- Section 35.01.02.096 - IRRIGATION EQUIPMENT AND SUPPLIES
- Section 35.01.02.097 - YARD SALES
- Section 35.01.02.098 - FOREIGN DIPLOMATS
- Section 35.01.02.099 - OCCASIONAL SALES
- Section 35.01.02.100 - PRESCRIPTIONS
- Section 35.01.02.101 - MOTOR VEHICLES AND TRAILERS USED IN INTERSTATE COMMERCE
- Section 35.01.02.102 - LOGGING
- Section 35.01.02.103 - RESERVED
- Section 35.01.02.104 - RAILROAD ROLLING STOCK, PARTS, MATERIALS AND EQUIPMENT
- Section 35.01.02.105 - TIME AND IMPOSITION OF TAX, RETURNS, PAYMENTS AND PARTIAL PAYMENTS
- Section 35.01.02.106 - VEHICLE SALES, RENTALS, AND LEASES
- Section 35.01.02.107 - VEHICLES AND VESSELS - GIFTS, MILITARY PERSONNEL, NONRESIDENT, NEW RESIDENT, TAX PAID TO ANOTHER STATE, SALES TO FAMILY MEMBERS, SALES TO AMERICAN INDIANS, AND OTHER EXEMPTIONS
- Section 35.01.02.108 - VEHICLE MANUFACTURER'S, RENTAL COMPANY'S, AND DEALER'S PURCHASE OR USE OF VEHICLES
- Section 35.01.02.109 - AMUSEMENT DEVICES
- Section 35.01.02.110 - RETURNS FILED BY COUNTY ASSESSORS AND FINANCIAL INSTITUTIONS
- Section 35.01.02.111 - RECORDS REQUIRED AND AUDITING OF RECORDS
- Section 35.01.02.112 - DIRECT PAY AUTHORITY
- Section 35.01.02.113 - RECREATIONAL VEHICLE REGISTRATION
- Section 35.01.02.114 - SALES UNDER THE SNAP AND WIC PROGRAMS, RECORDS REQUIRED FOR PAYMENTS WITH ELECTRONIC BENEFIT TRANSFER CARDS AND WIC TENDER
- Section 35.01.02.115 - RECORDS REQUIRED, NONTAXED SALES BY RETAIL FOOD STORES
- Section 35.01.02.116 - BONDING
- Section 35.01.02.117 - REFUND CLAIMS
- Section 35.01.02.118 - RESPONSIBILITY FOR PAYMENT OF SALES TAXES DUE FROM CORPORATIONS, LIMITED LIABILITY COMPANIES AND PARTNERSHIPS
- Section 35.01.02.119 - SUCCESSOR'S LIABILITY
- Section 35.01.02.120 - JEOPARDY DETERMINATION
- Section 35.01.02.121 - RESERVED
- Section 35.01.02.122 - INTEREST ON DEFICIENCIES, REFUNDS AND ESTIMATED RETURNS
- Section 35.01.02.123 - ADDITIONS AND PENALTIES
- Section 35.01.02.124 - COLLECTION AND ENFORCEMENT
- Section 35.01.02.125 - DISTRIBUTION OF SALES TAX REVENUES
- Section 35.01.02.126 - SALES TAX COLLECTED BY THE STATE LIQUOR DISPENSARY
- Section 35.01.02.127 - FREE DISTRIBUTION NEWSPAPERS
- Section 35.01.02.128 - CERTIFICATES FOR RESALE AND OTHER EXEMPTION CLAIMS
- Section 35.01.02.129 - USE OF A RECREATIONAL FACILITY, INSTRUCTIONAL FEES, AND PARI-MUTUEL BETTING
- Section 35.01.02.130 - PROMOTER SPONSORED EVENTS
- Section 35.01.02.131. - 132 - RESERVED
- Section 35.01.02.133 - RADIO AND TELEVISION BROADCAST EQUIPMENT
- Section 35.01.02.134 - SALES OF LIVESTOCK
- Section 35.01.02.135 - SNOWGROOMING AND SNOWMAKING EQUIPMENT
- Section 35.01.02.136 - REBATES PAID TO CERTAIN REAL ESTATE DEVELOPERS
- Section 35.01.02.137 - IMPOSITION OF THE PREPAID WIRELESS E911 FEE
- Section 35.01.02.138. - 999 - RESERVED
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