Idaho Admin. Code r. 35.01.02.018 - RETAILER DEFINED
Sections 63-3610, 63-3611, 63-3614, 63-3620, 63-3620F, 63-1804, Idaho Code
01.
Retailer. The term retailer
is defined in Section
63-3610, Idaho Code. A retailer
includes a seller as defined in Section
63-3614, Idaho Code as every
person making retail sales to a buyer or consumer, whether as agent, broker, or
principal. (3-31-22)
02.
Retailer Engaged in Business in this State. A retailer engaged in
business in this state is anyone required to collect and remit Idaho sales and
use tax pursuant to Section
63-3611, Idaho Code.
(3-31-22)
03.
Retailers
Selling Incidental Tangible Personal Property. A person may be a
retailer within the meaning of the act although the sale of tangible personal
property is incidental to their general business. For example, a plumbing
contractor may sell some plumbing supplies as a sideline and thereby become a
retailer within the meaning of this act. (3-31-22)
04.
Farmers. Farmers who
ordinarily sell their grain, livestock and other horticultural products for
resale or processing are not taxable. However, when they sell to ultimate
consumers or users, they must obtain a seller's permit and report sales tax on
their taxable sales. (3-31-22)
05.
An Agent as a Retailer. Where there is a written agreement between
a principal and their agent, dealer or other third party, and such agreement
stipulates that the agent, dealer or other third party will be responsible for
collection, reporting and payment of sales tax generated by sales, the Tax
Commission will treat the position of the agent, dealer or third party as that
of a retailer and impose on them the burden of collecting, accounting for, and
paying the sales tax to the State Tax Commission. (3-31-22)
a. However, if for example, a milk route
salesman, without such an agreement, makes regular deliveries, collects for the
products, and sales tax is included in the total proceeds collected and
remitted to the principal for proper crediting, accounting, discounts, etc.,
then it is the responsibility of the principal to relay the sales tax with
proper reporting forms as prescribed by law. (3-31-22)
b. In some instances, such as the above, and
the example of a newspaper delivery boy, the sales are actually made on behalf
of the dairy and the newspaper company respectively. In the absence of any such
written agreement, the Tax Commission will look to the principal as being
responsible for the reporting and payment of the sales tax.
(3-31-22)
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.