Federal Excise Taxes And Retailers Taxes

Sections 63-3612, 63-3613, 63-3621, Idaho Code 01. General Rule. The taxable sales price includes any mandatory amount to be paid by a retailer or their customer as a federal importer’s or manufacturer’s excise tax. (7-1-26) a. Federal taxes on products such as tobacco products, distilled spirits, beer, cheese, mixed flour, processed and renovated butter are included in the taxable sales price. (7-1-26) b. Any federal tax payable to the wholesaler, importer, manufacturer or other producers, such as taxes on gasoline, automobiles, tires, sporting goods, or other tangible personal property when sold by the wholesaler, importer, manufacturer, or other producer are included in the taxable sales price. (7-1-26) 02. Excluded Federal Taxes. Federal taxes imposed directly on retail sales, such as those imposed by Section 4051, Internal Revenue Code, are excluded from the taxable sales price. (3-31-22) IDAHO ADMINISTRATIVE CODE IDAPA 35.01.02 State Tax Commission Idaho Sales & Use Tax Administrative Rules Section 061 Page 36