Idaho Admin. Code r. 35.01.02.019 - SALES BY COUNTY SHERIFFS
Sections 63-3612, 63-3620, Idaho Code
01.
Sales. A county sheriff who
sells tangible personal property, either as a result of a court order or
pursuant to any summary notice and sale foreclosure procedure, will collect and
remit sales tax in the same manner as a retailer engaged in business in this
state. (3-31-22)
02.
Requirement to Register. There is no requirement for the various
sheriff's offices to register with the Commission. Each sheriff's office in the
state of Idaho is assigned a seller's permit number and must file Form 850
returns quarterly. (3-31-22)
Notes
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