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
Current through August 31, 2023
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. (4-6-23)
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. (4-6-23)
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. (4-6-23)
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. (4-6-23)