Idaho Admin. Code r. 35.01.02.089 - BOY SCOUT, GIRL SCOUT AND 4-H GROUP SALES AND PURCHASES

Sections 63-3612, 63-3613, 63-3622, 63-3622GK, Idaho Code

01. Sales by Scout and 4-H Groups. In general, when a Scout or 4-H group makes retail sales to their members or to the public, they are a retailer and need to obtain an Idaho seller's permit number. (3-31-22)

a. Sales to Members. Tangible personal property sold to members is subject to sales tax, including badges, insignia, uniforms, and magazines. Camp fees are subject to sales tax. Dues charged to members are not taxable. (3-31-22)

b. Sales by Members. Sales of tangible personal property by members, such as cookies, food, and magazines are taxable. The club is responsible for the collection and remittance of the tax. (3-31-22)

c. Sales of Animals. Sales of animals in conjunction with a fair or at the Western Idaho Spring Lamb Sale by 4-H or FFA club members are not taxable. (3-31-22)

02. Purchases by Scout and 4-H Groups. (3-31-22)

a. When a fee is charged to members to attend a camp, the food for the camp may be purchased by the club without paying tax. The club provides the retailers of the food a properly completed resale certificate. See Rule 128 of these rules. (3-31-22)

b. Other tangible personal property purchased for resale to members of the club or to the public may be purchased without tax as in Subsection 089.02.a. of this rule. (3-31-22)

c. Materials and supplies purchased by the club for its own use are taxable. The club pays tax to the vendor. (3-31-22)

Notes

Idaho Admin. Code r. 35.01.02.089