Idaho Administrative Code
Title IDAPA 48 - Grape Growers and Wine Producers Commission, Idaho Wine Commission
Rule 48.01.01 - RULES OF THE IDAHO GRAPE GROWERS AND WINE PRODUCERS COMMISSION
Section 48.01.01.020 - TAX AND LATE PAYMENT PENALTY
Current through August 31, 2023
01. Levy and Rate of Tax. In accordance with Section 54-3610, Idaho Code, a tax is levied and imposed on wineries, grapes grown, used, or purchased, and grape juice purchased for the production of wine in Idaho. The rate of each tax is: (3-23-22)
02. Minimum Levy. The minimum taxes paid by any grower or winery is one hundred dollars ($100) annually. (3-23-22)
03. Payment of Tax. All taxes must be paid on or before June 30 of each year as follows: (3-23-22)
04. Opt Out Alternative. A grower or producer may opt out of the levy of tax by submitting a letter to the Commission no later than June 30 of each year stating the grower or producer's name and address, and their intent to opt out of the application of the provisions of Title 54, Chapter 36, Idaho Code, for the upcoming fiscal year. (3-23-22)