Idaho Admin. Code r. 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES

  1. § 35.01.02.000 - LEGAL AUTHORITY
  2. § 35.01.02.001 - TITLE AND SCOPE
  3. § 35.01.02.002 - ADMINISTRATIVE APPEALS
  4. § 35.01.02.003 - INCORPORATION BY REFERENCE
  5. § 35.01.02.004. - 010 - RESERVED
  6. § 35.01.02.011 - MIXED TRANSACTIONS
  7. § 35.01.02.012 - CONTRACTORS IMPROVING REAL PROPERTY
  8. § 35.01.02.013 - ROAD AND PAVING CONTRACTORS
  9. § 35.01.02.014 - CONTRACTORS/RETAILERS
  10. § 35.01.02.015 - WELL DRILLERS/PUMP INSTALLERS
  11. § 35.01.02.016 - RETAIL SALE OF ASPHALT, CONCRETE, AND CONCRETE PRODUCTS
  12. § 35.01.02.017 - AIRLINES, BUSES, AND RAILWAY DINING CARS
  13. § 35.01.02.018 - RETAILER DEFINED
  14. § 35.01.02.019 - SALES BY COUNTY SHERIFFS
  15. § 35.01.02.020 - AUCTIONEER, AGENT, BROKER, DISTRIBUTOR AND FACTORS
  16. § 35.01.02.021 - MULTI-LEVEL MARKETING FIRMS
  17. § 35.01.02.022 - DROP SHIPMENTS
  18. § 35.01.02.023 - RESERVED
  19. § 35.01.02.024 - RENTALS OR LEASES OF TANGIBLE PERSONAL PROPERTY
  20. § 35.01.02.025 - THE SALE, LEASE, OR RENTAL OF REAL PROPERTY
  21. § 35.01.02.026 - RESERVED
  22. § 35.01.02.027 - COMPUTER EQUIPMENT, SOFTWARE, AND DATA SERVICES
  23. § 35.01.02.028 - HOTELS, MOTELS AND CAMPGROUNDS
  24. § 35.01.02.029 - PRODUCING, FABRICATING, AND PROCESSING
  25. § 35.01.02.030 - ADMISSIONS DEFINED
  26. § 35.01.02.031 - RADIO AND TELECOMMUNICATIONS EQUIPMENT AND LAND MOBILE RADIO SERVICE OF SYSTEMS
  27. § 35.01.02.032 - RESERVED
  28. § 35.01.02.033 - SALES OF NEWSPAPERS AND MAGAZINES
  29. § 35.01.02.034 - RESERVED
  30. § 35.01.02.035 - LAYAWAY SALES
  31. § 35.01.02.036 - SIGNS AND BILLBOARDS
  32. § 35.01.02.037 - AIRCRAFT AND FLYING SERVICES
  33. § 35.01.02.038 - FLYING CLUBS
  34. § 35.01.02.039 - BULLION, COINS, OR OTHER CURRENCY
  35. § 35.01.02.040 - PROFESSIONAL TAXIDERMIST
  36. § 35.01.02.041 - FOOD, MEALS, OR DRINKS
  37. § 35.01.02.042 - PRICE LABELS
  38. § 35.01.02.043 - SALES PRICE OR PURCHASE PRICE DEFINED
  39. § 35.01.02.044 - TRADE-INS, TRADE-DOWNS AND BARTER
  40. § 35.01.02.045 - RESCINDED SALE, REFUNDS OF PURCHASE PRICE
  41. § 35.01.02.046 - COATINGS ON TANGIBLE PERSONAL PROPERTY
  42. § 35.01.02.047 - OUTFITTERS, GUIDES, AND LIKE OPERATIONS
  43. § 35.01.02.048 - MANUFACTURED HOMES (MOBILE HOMES) AND MODULAR BUILDINGS
  44. § 35.01.02.049 - WARRANTIES AND SERVICE AGREEMENTS
  45. § 35.01.02.050 - VETERINARIANS AND VETERINARY SUPPLIES
  46. § 35.01.02.051 - DISCOUNTS, COUPONS, REBATES, AND GIFT CERTIFICATES
  47. § 35.01.02.052 - SALE OF TANGIBLE PERSONAL PROPERTY RELATING TO FUNERAL SERVICES
  48. § 35.01.02.053 - FEES CHARGED FOR FAX SERVICES
  49. § 35.01.02.054 - PERSONS ENGAGED IN PRINTING
  50. § 35.01.02.055 - PERSONS ENGAGED IN ADVERTISING
  51. § 35.01.02.056 - PHOTOGRAPHERS AND PHOTOFINISHERS
  52. § 35.01.02.057 - DRY CLEANERS, LAUNDRIES, LAUNDROMATS, AND LINEN SUPPLIERS
  53. § 35.01.02.058 - SALES THROUGH VENDING MACHINES
  54. § 35.01.02.059 - SALES BY FLORISTS
  55. § 35.01.02.060 - FEDERAL EXCISE TAXES AND RETAILERS TAXES
  56. § 35.01.02.061 - TRANSPORTATION, FREIGHT, AND HANDLING CHARGES
  57. § 35.01.02.062 - REPAIRS SALE OF PARTS AND MATERIAL
  58. § 35.01.02.063 - BAD DEBTS AND REPOSSESSIONS
  59. § 35.01.02.064 - RESERVED
  60. § 35.01.02.065 - TIRES BALANCING, STUDDING, AND SIPING
  61. § 35.01.02.066 - CONTRACTOR'S USE OF TANGIBLE PERSONAL PROPERTY
  62. § 35.01.02.067 - REAL PROPERTY
  63. § 35.01.02.068 - COLLECTION OF TAX
  64. § 35.01.02.069 - INTERSTATE COMMERCE
  65. § 35.01.02.070 - PERMITS
  66. § 35.01.02.071 - RESERVED
  67. § 35.01.02.072 - APPLICATION AND PAYMENT OF USE TAX
  68. § 35.01.02.073 - TANGIBLE PERSONAL PROPERTY BROUGHT OR SHIPPED TO IDAHO
  69. § 35.01.02.074 - DONATIONS TO POLITICAL SUBDIVISIONS AND CERTAIN NONPROFIT ORGANIZATIONS OF TANGIBLE PERSONAL PROPERTY USED FOR IMPROVEMENTS TO REAL PROPERTY
  70. § 35.01.02.075. - 076 - RESERVED
  71. § 35.01.02.077 - EXEMPTION FOR RESEARCH AND DEVELOPMENT AT INL
  72. § 35.01.02.078 - MOTOR FUELS
  73. § 35.01.02.079 - PRODUCTION EXEMPTION
  74. § 35.01.02.080 - LUMBER MANUFACTURING
  75. § 35.01.02.081 - UNDERGROUND MINING
  76. § 35.01.02.082 - ABOVEGROUND, OPEN PIT, MINING
  77. § 35.01.02.083 - FARMING AND RANCHING
  78. § 35.01.02.084 - CONTAINERS RETURNABLE/NONRETURNABLE
  79. § 35.01.02.085 - SALES TO AND PURCHASES BY NONPROFIT ORGANIZATIONS
  80. § 35.01.02.086 - SALES AND PURCHASES BY RELIGIOUS ORGANIZATIONS
  81. § 35.01.02.087 - LEASE OR RENTAL OF MOTION PICTURE TELEVISION FILM
  82. § 35.01.02.088 - SALE OR PURCHASE OF MATTER USED TO PRODUCE HEAT BY BURNING
  83. § 35.01.02.089 - BOY SCOUT, GIRL SCOUT AND 4-H GROUP SALES AND PURCHASES
  84. § 35.01.02.090 - GAS, WATER, ELECTRICITY DELIVERED TO CUSTOMERS
  85. § 35.01.02.091 - SALES TO INDIANS
  86. § 35.01.02.092 - OUT-OF-STATE SALES
  87. § 35.01.02.093 - SALES AND USE TAX LIABILITY OF FEDERAL AND STATE CREDIT UNIONS, NATIONAL AND STATE BANKS, AND FEDERAL AND STATE SAVINGS AND LOAN ASSOCIATIONS
  88. § 35.01.02.094 - EXEMPTIONS ON PURCHASES BY POLITICAL SUBDIVISIONS, SALES BY THE STATE OF IDAHO, ITS DEPARTMENTS, INSTITUTIONS, AND ALL OTHER POLITICAL SUBDIVISIONS
  89. § 35.01.02.095 - MONEY-OPERATED DISPENSING EQUIPMENT
  90. § 35.01.02.096 - IRRIGATION EQUIPMENT AND SUPPLIES
  91. § 35.01.02.097 - YARD SALES
  92. § 35.01.02.098 - FOREIGN DIPLOMATS
  93. § 35.01.02.099 - OCCASIONAL SALES
  94. § 35.01.02.100 - PRESCRIPTIONS
  95. § 35.01.02.101 - MOTOR VEHICLES AND TRAILERS USED IN INTERSTATE COMMERCE
  96. § 35.01.02.102 - LOGGING
  97. § 35.01.02.103 - RESERVED
  98. § 35.01.02.104 - RAILROAD ROLLING STOCK, PARTS, MATERIALS AND EQUIPMENT
  99. § 35.01.02.105 - TIME AND IMPOSITION OF TAX, RETURNS, PAYMENTS AND PARTIAL PAYMENTS
  100. § 35.01.02.106 - VEHICLE SALES, RENTALS, AND LEASES
  101. § 35.01.02.107 - VEHICLES AND VESSELS - GIFTS, MILITARY PERSONNEL, NONRESIDENT, NEW RESIDENT, TAX PAID TO ANOTHER STATE, SALES TO FAMILY MEMBERS, SALES TO AMERICAN INDIANS, AND OTHER EXEMPTIONS
  102. § 35.01.02.108 - VEHICLE MANUFACTURER'S, RENTAL COMPANY'S, AND DEALER'S PURCHASE OR USE OF VEHICLES
  103. § 35.01.02.109 - AMUSEMENT DEVICES
  104. § 35.01.02.110 - RETURNS FILED BY COUNTY ASSESSORS AND FINANCIAL INSTITUTIONS
  105. § 35.01.02.111 - RECORDS REQUIRED AND AUDITING OF RECORDS
  106. § 35.01.02.112 - DIRECT PAY AUTHORITY
  107. § 35.01.02.113 - RECREATIONAL VEHICLE REGISTRATION
  108. § 35.01.02.114 - SALES UNDER THE SNAP AND WIC PROGRAMS, RECORDS REQUIRED FOR PAYMENTS WITH ELECTRONIC BENEFIT TRANSFER CARDS AND WIC TENDER
  109. § 35.01.02.115 - RECORDS REQUIRED, NONTAXED SALES BY RETAIL FOOD STORES
  110. § 35.01.02.116 - BONDING
  111. § 35.01.02.117 - REFUND CLAIMS
  112. § 35.01.02.118 - RESPONSIBILITY FOR PAYMENT OF SALES TAXES DUE FROM CORPORATIONS, LIMITED LIABILITY COMPANIES AND PARTNERSHIPS
  113. § 35.01.02.119 - SUCCESSOR'S LIABILITY
  114. § 35.01.02.120 - JEOPARDY DETERMINATION
  115. § 35.01.02.121 - RESERVED
  116. § 35.01.02.122 - INTEREST ON DEFICIENCIES, REFUNDS AND ESTIMATED RETURNS
  117. § 35.01.02.123 - ADDITIONS AND PENALTIES
  118. § 35.01.02.124 - COLLECTION AND ENFORCEMENT
  119. § 35.01.02.125 - DISTRIBUTION OF SALES TAX REVENUES
  120. § 35.01.02.126 - SALES TAX COLLECTED BY THE STATE LIQUOR DISPENSARY
  121. § 35.01.02.127 - FREE DISTRIBUTION NEWSPAPERS
  122. § 35.01.02.128 - CERTIFICATES FOR RESALE AND OTHER EXEMPTION CLAIMS
  123. § 35.01.02.129 - USE OF A RECREATIONAL FACILITY, INSTRUCTIONAL FEES, AND PARI-MUTUEL BETTING
  124. § 35.01.02.130 - PROMOTER SPONSORED EVENTS
  125. § 35.01.02.131. - 132 - RESERVED
  126. § 35.01.02.133 - RADIO AND TELEVISION BROADCAST EQUIPMENT
  127. § 35.01.02.134 - SALES OF LIVESTOCK
  128. § 35.01.02.135 - SNOWGROOMING AND SNOWMAKING EQUIPMENT
  129. § 35.01.02.136 - REBATES PAID TO CERTAIN REAL ESTATE DEVELOPERS
  130. § 35.01.02.137 - IMPOSITION OF THE PREPAID WIRELESS E911 FEE
  131. § 35.01.02.138. - 999 - RESERVED

Notes

Idaho Admin. Code r. 35.01.02

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