Section 63-3601 – TITLE OF ACT.

63-3601. TITLE OF ACT. This act is known and may be cited as "The Idaho Sales Tax Act." History: [63-3601, added 1965, ch. 195, sec. 1, p. 408.]

Section 63-3602 – DEFINITIONS.

63-3602. DEFINITIONS. When used in this chapter, the terms defined in sections 63-3603 through 63-3618, Idaho Code, shall have the meanings respectively ascribed to them, except as the context or other provisions of this chapter may require. History: [63-3602, added 1965, ch. 195, sec. 2, p. 408; am. 1991, ch. 321, sec. 1, p. 834.]

Section 63-3603 – FARMING.

63-3603. FARMING. The terms "farm" and "farming" refer to and mean the business of operating for gain or profit a ranch or farm and include stock, dairy, poultry, fish, fur, fruit and truck farms, ranches, ranges and orchards, and custom farming. History: [63-3603, added 1965, ch. 195, sec. 3, p. 408; am. 1987, ch. 326, […]

Section 63-3604 – IN THIS STATE — IN THE STATE.

63-3604. IN THIS STATE — IN THE STATE. The terms "in this state" or "in the state" mean within the exterior limits of the state of Idaho and include all territory within these limits owned by or ceded to the United States of America. History: [63-3604, added 1965, ch. 195, sec. 4, p. 408.]

Section 63-3604B – INCLUDES AND INCLUDING.

63-3604B. INCLUDES AND INCLUDING. The terms "includes" and "including" when used in this act shall not be deemed to exclude other things otherwise within the meaning of the term defined. History: [(63-3604B) 63-3605, added 1965, ch. 195, sec. 5, p. 408; am. and redesig. 2019, ch. 320, sec. 7, p. 955.]

Section 63-3605C – LOGGING.

63-3605C. LOGGING. The term "logging" means the harvesting of forest trees by cutting, skidding, loading, thinning or decking, regardless of whether the forest trees are owned by the person performing the harvesting when such harvesting is for resale of the product harvested. History: [(63-3605C) 63-3605A, added 1989, ch. 257, sec. 1, p. 632; am. 1990, […]

Section 63-3605E – MARKETPLACE FACILITATOR.

63-3605E. MARKETPLACE FACILITATOR. The term "marketplace facilitator" means a person that contracts with sellers to facilitate for consideration, including the deduction of fees from a transaction, the sale of the seller’s products through a physical or electronic marketplace operated by the person, and engages: (1) Directly or indirectly, through one (1) or more affiliated persons, […]

Section 63-3605H – MINING.

63-3605H. MINING. The term "mining" means the extraction from the earth of a mineral as defined in sections 47-701 and 47-701A, Idaho Code, excepting therefrom geothermal resources, and includes the further processing of such mineral. History: [(63-3605H) 63-3605B, added 1993, ch. 319, sec. 1, p. 1175; am. and redesig. 2019, ch. 320, sec. 9, p. […]

Section 63-3605J – MODULAR BUILDING.

63-3605J. MODULAR BUILDING. The term "modular building," as defined in section 39-4301, Idaho Code, is a substantially complete building designed to be affixed to real property. The term "modular building," includes all components incorporated in such modular building at the time of manufacture and remaining unchanged at the time of the original retail sale. Furniture, […]

Section 63-3605L – MOTOR VEHICLE.

63-3605L. MOTOR VEHICLE. The term "motor vehicle" means a vehicle registered or required to be registered for use on public roads. The term "motor vehicle" does not include vehicles not required to be registered pursuant to section 49-426, Idaho Code, or intended for off-road use only, including snowmobiles, boats and aircraft, and all-terrain vehicles and […]

Section 63-3606 – NEW MANUFACTURED HOME.

63-3606. NEW MANUFACTURED HOME. (1) The term "new manufactured home" means a manufactured home, as defined in section 39-4105, Idaho Code, that is sold for the first time at retail. The sale of a new manufactured home by a licensed manufacturer to a licensed retailer who provides a valid resale certificate is exempt from sales […]

Section 63-3606C – NEW PARK MODEL RECREATIONAL VEHICLE.

63-3606C. NEW PARK MODEL RECREATIONAL VEHICLE. (1) The term "new park model recreational vehicle" means a park model recreational vehicle as defined in section 49-117, Idaho Code, that is sold for the first time at retail. The term "new park model recreational vehicle" includes all components incorporated in such park model recreational vehicle at the […]

Section 63-3607 – PERSON.

63-3607. PERSON. The term "person" includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or combination acting as a unit. History: [63-3607, added 1965, ch. 195, sec. 7, p. 408.]

Section 63-3607A – PRIMARY OR PRIMARILY.

63-3607A. PRIMARY OR PRIMARILY. (1) With respect to the use of tangible personal property, "primary" or "primarily" means the predominant or greatest use of the property. (2) In determining the primary use of tangible personal property, all uses of the property shall be aggregated into total taxable uses and total nontaxable uses pursuant to the […]

Section 63-3608 – PURCHASE.

63-3608. PURCHASE. The term "purchase" means any transfer, rental, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is a […]

Section 63-3609 – RETAIL SALE — SALE AT RETAIL.

63-3609. RETAIL SALE — SALE AT RETAIL. The terms "retail sale" or "sale at retail" means a sale for any purpose other than resale in the regular course of business or lease or rental of property in the regular course of business where such rental or lease is taxable under section 63-3612(h), Idaho Code. (a) […]

Section 63-3610 – RETAILER.

63-3610. RETAILER. The term "retailer" includes: (a) Every seller who makes any retail sale or sales of tangible personal property and every person engaged in the business of making retail sales at auction of tangible personal property owned by the person or others. (b) Every person engaged in the business of making sales for storage, […]

Section 63-3611 – RETAILER ENGAGED IN BUSINESS IN THIS STATE.

63-3611. RETAILER ENGAGED IN BUSINESS IN THIS STATE. "Retailer engaged in business in this state" as used in this chapter means any retailer who: (1) Engages in recurring solicitation of purchases from residents of this state or otherwise purposefully directs its business activities at residents of this state; and (2) Has sufficient contact with this […]

Section 63-3612 – SALE.

63-3612. SALE. (1) The term "sale" means any transfer of title, exchange or barter, conditional or otherwise, of tangible personal property for a consideration and shall include any similar transfer of possession found by the state tax commission to be in lieu of, or equivalent to, a transfer of title, exchange or barter. (2) "Sale" […]

Section 63-3613 – SALES PRICE.

63-3613. SALES PRICE. (a) The term "sales price" means the total amount for which tangible personal property, including services agreed to be rendered as a part of the sale, is sold, rented or leased, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following: 1. The […]