Idaho Admin. Code r. 35.01.02.060 - FEDERAL EXCISE TAXES AND RETAILERS TAXES

Sections 63-3612, 63-3613, 63-3621, Idaho Code

01. General Rule. The taxable sales price includes any amount required to be paid by a retailer or his customer as a federal importer's or manufacturer's excise tax. (3-31-22)

a. Example. Federal taxes on: tobacco products, distilled spirits, beer, cheese, mixed flour, processed and renovated butter. (3-31-22)

b. Example. Any federal tax payable to the wholesaler, importer, manufacturer or other producers, such as taxes on gasoline, automobiles, tires, sporting goods, or other tangible personal property when sold by the wholesaler, importer, manufacturer, or other producer. (3-31-22)

02. Excluded Federal Taxes. Federal taxes imposed directly on retail sales, such as those imposed by Section 4051, Internal Revenue Code, are excluded from the taxable sales price. (3-31-22)

Notes

Idaho Admin. Code r. 35.01.02.060