Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.09 - IDAHO BEER AND WINE TAXES ADMINISTRATIVE RULES
Section 35.01.09.010 - DEFINITIONS

Universal Citation: ID Admin Code 35.01.09.010

Current through September 2, 2024

Sections 23-1001, 23-1303, Idaho Code

Definitions provided by statute, including the definitions in Sections 23-1001 and 23-1303, Idaho Code, apply to these rules. The following definitions apply for the purpose of these rules.

01. Disposition. A disposition is any decrease of beer or wine from inventory due to any sale, transfer, loss, breakage, spoilage or any other cause or means.

02. Taxpayer. A taxpayer is a person liable to report and pay the beer tax or wine tax according to the Acts and these rules.

03. Wine Direct Shipper. A wine direct shipper is a winery that has been issued a permit by the Idaho State Police to ship wine directly to residents of Idaho.

Effective April 6, 2023

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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