Idaho Administrative Code
Title IDAPA 42 - Wheat Commission, Idaho
Rule 42.01.01 - RULES OF THE IDAHO WHEAT COMMISSION
Section 42.01.01.104 - WHEAT DELIVERED ON ACCOUNT OR EXCHANGED FOR OTHER WHEAT
Universal Citation: ID Admin Code 42.01.01.104
Current through August 31, 2023
When wheat is delivered and credited to the account of a grower who is purchasing mixed feeds and other commodities, such transactions are really sales of the wheat delivered. In these cases, the buyer must deduct the tax from the amount credited to the grower and remit to the Commission just as though the sale had been made for cash. On the other hand, if the grower delivers the wheat in exchange for other wheat and no sale of the wheat is involved, the tax should not be deducted. (3-15-22)
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
