Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES
Section 35.01.02.115 - RECORDS REQUIRED, NONTAXED SALES BY RETAIL FOOD STORES
Current through August 31, 2023
Section 63-3624(s), Idaho Code
01. Petition for Reduced Record Keeping. Retail food stores may petition the Commission to be relieved from the responsibility of retaining copies of detailed invoices for nontaxed sales. (3-31-22)
02. Form Required. A retail food store may apply for reduced record keeping requirements by submitting a completed Form ST-110, Petition for Sales Tax Records Reduction by a Retail Food Store, to the Commission. (3-31-22)
03. Authority. If authority for reduced record keeping is granted by the Commission, a retailer is not required to keep detailed sales invoices if he obtains a properly completed resale or exemption certificate from the customer and thereafter a properly completed Form ST-111, Sales Tax Exemption Claim Form-Grocer for each exempt sale. The completed Form ST-111 includes the following information: The name of the customer; the total purchase price of the exempt items; the date of the sale; whether the nontaxed merchandise sold consisted of food, nonfood items or both; and the signature of the person making the exempt purchase. (3-31-22)
04. Standard Industry Code. For the purposes of this rule, retail food stores means those retail stores described in major group fifty-four (54) of the Standard Industrial Classification Manual, SIC, of 1987 and whose sales of food for home preparation and consumption account for more than fifty percent (50%) of the store's total sales. Stores in major group fifty-four (54) consist of grocery stores; meat and fish markets; fruit and vegetable markets; candy, nut, and confectionery stores; dairy product stores; retail bakeries; and egg and poultry dealers. (3-31-22)
05. Review of Petitions. The Commission will review all petitions for reduced record keeping requirements. The Commission may examine the books and records of the petitioner to ensure that the petitioner is primarily engaged in the business of selling food for home preparation and consumption. The Commission will give written notice of its determination to the petitioner within sixty (60) days after receiving the petition. (3-31-22)
