Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES
Section 35.01.02.019 - SALES BY COUNTY SHERIFFS
Universal Citation: ID Admin Code 35.01.02.019
Current through September 2, 2024
Sections 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.
Effective March 31, 2022
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