Idaho Admin. Code r. 35.01.02.053 - FEES CHARGED FOR FAX SERVICES
Sections 63-3612, 63-3616, Idaho Code
01.
Sending a Fax. A fee charged
for sending a fax is not taxable. (3-31-22)
02.
Receiving a Fax. A fee
charged by a print shop, hotel, or other retailer to a person receiving and
printing a fax is a fee charged for a photocopy and is a taxable sale of
tangible personal property. (3-31-22)
Notes
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