Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES
Section 35.01.02.035 - LAYAWAY SALES
Universal Citation: ID Admin Code 35.01.02.035
Current through September 2, 2024
Sections 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.
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.
a. The sales tax is accrued and remitted to the state based on the tax rate in effect at the time of sale.
b. Separately stated nonrefundable layaway service charges are not taxable.
Effective March 31, 2022
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