Idaho Admin. Code r. 35.01.02.115 - RECORDS REQUIRED, NONTAXED SALES BY RETAIL FOOD STORES
Section 63-3624(s), Idaho Code
01.
Petition for Reduced
Record Keeping. Retail food stores may petition the Commission to be
relieved from the responsibility of retaining copies of detailed invoices for
nontaxed sales. (3-31-22)
02.
Form Required. A retail food store may apply for reduced record
keeping requirements by submitting a completed Form ST-110, Petition for Sales
Tax Records Reduction by a Retail Food Store, to the Commission.
(3-31-22)
03.
Authority. If authority for reduced record keeping is granted by
the Commission, a retailer is not required to keep detailed sales invoices if
he obtains a properly completed resale or exemption certificate from the
customer and thereafter a properly completed Form ST-111, Sales Tax Exemption
Claim Form-Grocer for each exempt sale. The completed Form ST-111 includes the
following information: The name of the customer; the total purchase price of
the exempt items; the date of the sale; whether the nontaxed merchandise sold
consisted of food, nonfood items or both; and the signature of the person
making the exempt purchase. (3-31-22)
04.
Standard Industry Code. For
the purposes of this rule, retail food stores means those retail stores
described in major group fifty-four (54) of the Standard Industrial
Classification Manual, SIC, of 1987 and whose sales of food for home
preparation and consumption account for more than fifty percent (50%) of the
store's total sales. Stores in major group fifty-four (54) consist of grocery
stores; meat and fish markets; fruit and vegetable markets; candy, nut, and
confectionery stores; dairy product stores; retail bakeries; and egg and
poultry dealers. (3-31-22)
05.
Review of Petitions. The Commission will review all petitions for
reduced record keeping requirements. The Commission may examine the books and
records of the petitioner to ensure that the petitioner is primarily engaged in
the business of selling food for home preparation and consumption. The
Commission will give written notice of its determination to the petitioner
within sixty (60) days after receiving the petition. (3-31-22)
Notes
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