Price And Product Labels

Sections 63-3612 and 63-3613, Idaho Code IDAHO ADMINISTRATIVE CODE IDAPA 35.01.02 State Tax Commission Idaho Sales & Use Tax Administrative Rules Section 043 Page 21 01. Price Labels. Price labels, stickers, pricing ink, pricing guns and shelf labels purchased by retailers are property used and consumed by the retailer in the regular course of business and are taxable. (7-1-26) 02. Product Labels. Product labels that contain product information such as ingredients, nutritional information, or caloric information are not taxable, since the utility of the label doesn’t end with the purchase of the product. Product labels that don’t have ingredients, nutritional, or caloric information, such as freshness or promotional labels, are taxable as advertising and are property used and consumed by the retailer. (7-1-26)