Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES
Section 35.01.02.126 - SALES TAX COLLECTED BY THE STATE LIQUOR DISPENSARY
Current through September 2, 2024
Sections 23-105, 23-1303, 23-1001, 63-3638A, Idaho Code
01. Liquor Subject to Sales Tax. All sales of liquor which includes alcohol, spirits, beer, and wine as defined in Sections 23-105(g), 23-1303(a), and 23-1001(a), Idaho Code, unless specifically exempt, are taxable.
02. Sales for Resale. In the case of sales to persons licensed under the provisions of Title 23, Chapter 9, Idaho Code, only those purchases for resale by an establishment licensed to sell liquor will be exempt from the tax. If the licensee buys liquor for any purpose other than for resale, the licensee is subject to the use tax.
03. Reporting. The superintendent of the State Liquor Dispensary will forward monthly to the Commission a report of all sales tax collected for the preceding month. All sales tax collected by the superintendent of the State Liquor Dispensary and by contract private liquor stores, when the product is supplied by the State Liquor Dispensary, will be credited directly to the liquor account, and not become a part of the sales tax account.
Effective March 31, 2022
