Layaway Sales

Sections 63-3612, 63-3613, Idaho Code 01. In General. Sales tax will be collected on the total sales price of the items on layaway when the customer takes possession of the merchandise. The sales tax is accrued and remitted to the state based on the tax rate in effect at the time of sale. Separately stated non-refundable layaway service charges are not taxable. (7-1-26)