Idaho Admin. Code r. 35.01.02.017 - AIRLINES, BUSES, AND RAILWAY DINING CARS
Sections 63-3612, 63-3613, 63-3621, Idaho Code
01.
Sale of Meals. The sale of
meals or drinks that are not included in the price of the ticket on commercial
aircraft, railway dining cars or buses operating in Idaho is a retail sale. An
airline, bus company or passenger train is operating in Idaho if a trip starts
or ends in Idaho and part of the trip can be allocated to Idaho.
(3-31-22)
02.
Taxable
Sales. The gross receipts of such a sale are taxable when the meals,
beverages or other tangible personal property are ordered or served within the
boundaries of Idaho. It does not matter whether the meals and other property
are consumed in Idaho. (3-31-22)
03.
Formula for Taxable Sales. A
formula may be used to determine the taxable sales of meals and beverages on
the trip if accurate records of actual sales are not kept. The formula is:
first, find the percentage of trip miles in Idaho in relation to the total
mileage of the trip; and then, multiply this percentage by the total sales of
meals or beverages served on the entire trip. (3-31-22)
04.
Meals, Snacks, Beverages or Other
Tangible Personal Property. When the price of an airline, bus, or
railway ticket includes meals, snacks, beverages, or other tangible personal
property, the cost of these goods is subject to use tax. An airline, bus
company, or railway that purchases these goods in Idaho, pays Idaho sales tax
to the vendor, regardless of where the goods will be distributed to passengers.
If these goods are purchased in another state and no sales or use tax has been
paid to that state, the cost of the goods distributed to passengers on trips
that start or end in Idaho is subject to use tax. In the absence of accurate
records, the provider may determine taxable use based on trip miles determined
by the formula in Subsection
017.03 of this rule.
(3-31-22)
Notes
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