Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES
Section 35.01.02.053 - FEES CHARGED FOR FAX SERVICES
Universal Citation: ID Admin Code 35.01.02.053
Current through September 2, 2024
Sections 63-3612, 63-3616, Idaho Code
01. Sending a Fax. A fee charged for sending a fax is not taxable.
02. Receiving a Fax. A fee charged by a print shop, hotel, or other retailer to a person receiving and printing a fax is a fee charged for a photocopy and is a taxable sale of tangible personal property.
Effective March 31, 2022
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