Section 63-3641 – REBATE OF SALES TAXES COLLECTED.
63-3641. REBATE OF SALES TAXES COLLECTED. (1) As provided in and subject to the limitations of this section, a developer of a retail complex shall receive a rebate of sales taxes collected and remitted to the state tax commission under this chapter by qualified retailers within the retail complex to reimburse the developer for project […]
Section 63-3635 – COLLECTION AND ENFORCEMENT.
63-3635. COLLECTION AND ENFORCEMENT. The collection and enforcement procedures provided by the Idaho Income Tax Act, sections 63-3030A, 63-3038, 63-3039, 63-3040, 63-3042, 63-3043, 63-3044, 63-3045B, 63-3047, 63-3048, 63-3049, 63-3050 through 63-3064, 63-3065A, 63-3071 and 63-3074, Idaho Code, shall apply and be available to the state tax commission for enforcement of the provisions of this act […]
Section 63-3623 – RETURNS AND PAYMENTS.
63-3623. RETURNS AND PAYMENTS. (a) The taxes imposed by this act are due and payable to the state tax commission monthly on or before the twentieth day of the succeeding month. (b) All moneys collected or received by the state tax commission from the taxes, penalties, interest and fees imposed by this act shall be […]
Section 63-3637 – SALES TAX DISTRIBUTION — DEFINITIONS.
63-3637. SALES TAX DISTRIBUTION — DEFINITIONS. For the purposes of section 63-3638, Idaho Code, the following definitions shall apply: (1) "Per capita distribution" means the amount to be distributed to cities and counties on the basis of their most current population or population estimates available from the United States census bureau no later than thirty […]
Section 63-3623A – TAXES AS STATE MONEY.
63-3623A. TAXES AS STATE MONEY. All moneys collected by retailers in compliance with this chapter shall, immediately upon collection, be state money and every such retailer shall hold such money for the state of Idaho and for payment to the state tax commission in the manner and at the times required in this chapter. Such […]
Section 63-3638 – SALES TAX — DISTRIBUTION.
63-3638. SALES TAX — DISTRIBUTION. All moneys collected under this chapter, except as may otherwise be required in sections 63-3203, 63-3620F, and 63-3709, Idaho Code, and except as provided in subsection (16) of this section, shall be distributed by the state tax commission as follows: (1) An amount of money shall be distributed to the […]
Section 63-3623B – AMUSEMENT DEVICES.
63-3623B. AMUSEMENT DEVICES. (a) For purposes of this section the term "amusement device" shall mean all coin, currency, or token operated machines and devices which are used for amusement including, but not limited to, game machines, pool tables, juke boxes, electronic games and similar devices. (b) In lieu of the imposition of sales tax upon […]
Section 63-3638A – SALES TAX ON LIQUOR TO BE PAID TO LIQUOR ACCOUNT.
63-3638A. SALES TAX ON LIQUOR TO BE PAID TO LIQUOR ACCOUNT. Notwithstanding the provisions of section 63-3638, Idaho Code, the sales tax collected on the retail sale of liquor and all other merchandise by or on behalf of the director of the state liquor division shall be credited directly to the liquor account, and shall […]
Section 63-3624 – ADMINISTRATION.
63-3624. ADMINISTRATION. (a) The state tax commission shall enforce the provisions of this act and may prescribe, adopt, and enforce rules relating to the administration and enforcement of this act. The state tax commission may prescribe the extent to which any rule shall be applied without retroactive effect. (b) The state tax commission shall employ […]
Section 63-3640 – CONTRACTS ENTERED INTO BEFORE EFFECTIVE DATE OF INCREASED TAX.
63-3640. CONTRACTS ENTERED INTO BEFORE EFFECTIVE DATE OF INCREASED TAX. (1) Commencing October 1, 2006, the purchase, use, storage or other consumption of tangible personal property which is otherwise subject to the taxes imposed by this chapter by persons defined in section 63-3609(a), Idaho Code, shall be exempt from one cent (1¢) of the taxes […]