Idaho · Regulations
Chapter 35.01.02 — Idaho Sales and Use Tax Administrative Rules
110 sections
110 sections
- IDAPA 35.01.02.000Legal Authority
- IDAPA 35.01.02.001Scope
- IDAPA 35.01.02.002Administrative Appeals (Rule 002)Reserved
- IDAPA 35.01.02.003Incorporation By Reference (Rule 003)Reserved
- IDAPA 35.01.02.011Mixed Transactions
- IDAPA 35.01.02.012Contractors Improving Real Property
- IDAPA 35.01.02.013Road, Paving, And Earthwork Contractors
- IDAPA 35.01.02.014Contractors/Retailers
- IDAPA 35.01.02.015Well Drillers/Pump Installers
- IDAPA 35.01.02.016Retail Sale Of Asphalt, Concrete, And Concrete Products (Rule 016)Reserved
- IDAPA 35.01.02.017Dining On Airlines, Buses, And Rail Transportation
- IDAPA 35.01.02.018Retailer Defined (Rule 018)Reserved
- IDAPA 35.01.02.019Sales By County Sheriffs
- IDAPA 35.01.02.020Auctioneer, Agent, Broker, Distributor And Factors
- IDAPA 35.01.02.021Multi-Level Marketing Firms
- IDAPA 35.01.02.022Drop Shipments (Rule 022)
- IDAPA 35.01.02.024Rentals Or Leases Of Tangible Personal Property (Rule 024)
- IDAPA 35.01.02.025The Sale, Lease, Or Rental Of Real Property (Rule 025)Reserved
- IDAPA 35.01.02.027Computer Equipment, Software, And Data Services
- IDAPA 35.01.02.028Hotels, Motels, Lodging, And Campgrounds
- IDAPA 35.01.02.029Producing, Fabricating, And Processing
- IDAPA 35.01.02.030Admissions
- IDAPA 35.01.02.033Sales And Free Distribution Of Newspapers And Magazines
- IDAPA 35.01.02.035Layaway Sales
- IDAPA 35.01.02.036Signs
- IDAPA 35.01.02.037Aircraft And Flying Services
- IDAPA 35.01.02.038Flying Clubs (Rule 038)
- IDAPA 35.01.02.039Bullion, Coins, Or Other Currency (Rule 039)Reserved
- IDAPA 35.01.02.040Professional Taxidermy
- IDAPA 35.01.02.041Food, Meals, Or Drinks
- IDAPA 35.01.02.042Price And Product Labels
- IDAPA 35.01.02.043Sales Price Or Purchase Price Defined
- IDAPA 35.01.02.044Trade-In And Trade-Down
- IDAPA 35.01.02.045Rescinded Sale, Refunds Of Purchase Price
- IDAPA 35.01.02.046Coatings On Tangible Personal Property
- IDAPA 35.01.02.047Outfitters, Guides, And Like Operations
- IDAPA 35.01.02.048Manufactured Homes (Mobile Homes) And Modular Buildings
- IDAPA 35.01.02.049Warranties And Service Agreements
- IDAPA 35.01.02.050Veterinarians And Veterinary Supplies
- IDAPA 35.01.02.051Discounts, Coupons, Rebates, And Gift Certificates
- IDAPA 35.01.02.053Fees Charged For Fax Services (Rule 053)Reserved
- IDAPA 35.01.02.054Persons Engaged In Printing
- IDAPA 35.01.02.055Persons Engaged In Advertising
- IDAPA 35.01.02.056Photographers And Photofinishers
- IDAPA 35.01.02.057Dry Cleaners, Laundries, Laundromats, And Linen Suppliers
- IDAPA 35.01.02.058Sales Through Vending Machines
- IDAPA 35.01.02.059Sales By Florists
- IDAPA 35.01.02.060Federal Excise Taxes And Retailers Taxes
- IDAPA 35.01.02.061Transportation, Freight, And Handling Charges
- IDAPA 35.01.02.062Repairs To Tangible Personal Property
- IDAPA 35.01.02.063Bad Debts And Repossessions
- IDAPA 35.01.02.065Tire Balancing, Studding, And Siping
- IDAPA 35.01.02.066Contractor's Use Of Tangible Personal Property (Rule 066)Reserved
- IDAPA 35.01.02.067Real Property
- IDAPA 35.01.02.068Collection Of Tax
- IDAPA 35.01.02.069Interstate Commerce
- IDAPA 35.01.02.070Seller’s Permits
- IDAPA 35.01.02.072Application And Payment Of Use Tax
- IDAPA 35.01.02.073Tangible Personal Property Brought Or Shipped To Idaho
- IDAPA 35.01.02.077Exemption For Research And Development At Inl (Rule 077)
- IDAPA 35.01.02.078Motor Fuels
- IDAPA 35.01.02.079Production Exemption
- IDAPA 35.01.02.080Lumber Manufacturing
- IDAPA 35.01.02.081Underground Mining (Rule 081)
- IDAPA 35.01.02.082Aboveground, Open Pit, Mining
- IDAPA 35.01.02.083Farming And Ranching
- IDAPA 35.01.02.084Containers Returnable/Nonreturnable
- IDAPA 35.01.02.085Sales To And Purchases By Nonprofit Organizations
- IDAPA 35.01.02.086Sales And Purchases By Religious Organizations (Rule 086)Reserved
- IDAPA 35.01.02.087Lease Or Rental Of Motion Picture Television Film (Rule 087)Reserved
- IDAPA 35.01.02.088Sale Or Purchase Of Matter Used To Produce Heat By Burning
- IDAPA 35.01.02.089Boy Scout, Girl Scout And 4-H Group Sales And Purchases (Rule 089)Reserved
- IDAPA 35.01.02.090Gas, Water, Electricity Delivered To Customers (Rule 090)Reserved
- IDAPA 35.01.02.091Sales To American Indian Tribal Members
- IDAPA 35.01.02.092Out-Of-State Sales
- IDAPA 35.01.02.095Money-Operated Dispensing Equipment
- IDAPA 35.01.02.096Irrigation Equipment And Supplies
- IDAPA 35.01.02.097Yard Sales (Rule 097)Reserved
- IDAPA 35.01.02.098Foreign Diplomats
- IDAPA 35.01.02.099Occasional Sales
- IDAPA 35.01.02.100Prescriptions
- IDAPA 35.01.02.101Motor Vehicles And Trailers Used In Interstate Commerce
- IDAPA 35.01.02.102Logging
- IDAPA 35.01.02.104Railroad Rolling Stock, Parts, Materials And Equipment
- IDAPA 35.01.02.105Time And Imposition Of Tax, Returns, Payments, And Partial Payments
- IDAPA 35.01.02.106Vehicle Sales, Rentals, And Leases
- IDAPA 35.01.02.109Amusement Devices
- IDAPA 35.01.02.110Returns Filed By County Assessors And Financial Institutions
- IDAPA 35.01.02.111Records And Auditing Of Records
- IDAPA 35.01.02.112Direct Pay Authority
- IDAPA 35.01.02.113Recreational Vehicle Registration
- IDAPA 35.01.02.115Records, Nontaxed Sales By Retail Food Stores
- IDAPA 35.01.02.116Bonding
- IDAPA 35.01.02.117Refund Claims
- IDAPA 35.01.02.119Successor's Liability
- IDAPA 35.01.02.120Jeopardy Determination
- IDAPA 35.01.02.122Interest On Deficiencies, Refunds, And Estimated Returns
- IDAPA 35.01.02.123Additions And Penalties
- IDAPA 35.01.02.124Collection And Enforcement
- IDAPA 35.01.02.125Distribution Of Sales Tax Revenues (Rule 125)Reserved