Fees Charged For Fax Services (Rule 053)

Sections 63-3612, 63-3616, Idaho Code 01. Sending a Fax. A fee charged for sending a fax is not taxable. (3-31-22) 02. Receiving a Fax. A fee charged by a print shop, hotel, or other retailer to a person receiving an d printing a fax is a fee charged for a photocopy and is a taxable sale of tangible personal property. (3-31-22)