Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.09 - IDAHO BEER AND WINE TAXES ADMINISTRATIVE RULES
Section 35.01.09.012 - EXEMPTIONS
Current through August 31, 2023
Sections 23-1048, 23-1051, 23-1319, 23-1323, Idaho Code
01. Burden of Proof. The burden of proving any exemption, deduction, credit, or refund allowed by the Acts and these rules is upon the person claiming it. (4-6-23)
02. Wholesale Exports. Every resale of beer or wine by a beer wholesaler, brewery, wine distributor, or winery for the purpose of and resulting in an export of beer or wine from this state for resale outside this state is exempt from beer or wine tax. (4-6-23)
03. Sales By Wine Direct Shippers Outside This State. When an Idaho wine direct shipper is licensed as a wine direct shipper in another state, they are licensed to sell wine to residents of the other state. Sales of wine by the Idaho wine direct shipper, using another state's wine direct shipper license, to a resident of that state and delivered to a location in that state are exempt from Idaho wine tax. (4-6-23)
04. Sales to Purchasers on Military Reservations. Sales to authorized purchasers on military reservations for the purpose of and resulting in sales or consumption on the reservation are exempt from beer or wine tax. (4-6-23)
05. Sales to Idaho State Liquor Dispensary. Sales of beer or wine to the Idaho State Liquor Dispensary are exempt from beer or wine tax. (4-6-23)
06. Dispositions From One Distributor or Wholesaler to Another. Any disposition of beer or wine by transfer or sale or any other means from one (1) distributor or wholesaler to another is exempt from beer or wine tax. (4-6-23)
