Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES
Section 35.01.02.091 - SALES TO INDIANS
Universal Citation: ID Admin Code 35.01.02.091
Current through September 2, 2024
01. Sales to Indians. Indians make sales tax free purchases if these purchases are made within the boundaries of an Indian Reservation. The retailer will retain documentation supporting the fact that a buyer is an enrolled member of an Indian tribe. Presentation of an identification card issued by one (1) of the Indian tribes will be acceptable for this purpose.
02. Records. The retailer will maintain records in support of these exempt sales. Any of the following methods are accepted by the Commission:
a. Recording of the buyer's name and number from the buyer's tribal identification card on the sales slip.
b. Recording the name and number from the buyer's tribal identification card on the cash register tape beside the record of the purchase.
c. Completion of an exemption certificate recording the number from the buyer's tribal identification card.
03. Sales of Motor Vehicles to Indians. See Rule 107 of these rules.
Effective March 31, 2022
Disclaimer: These regulations may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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