Out-Of-State Sales

Sections 63-3612, 63-3613, 63-3622Q, Idaho Code The seller will maintain records to support the out-of-state sales exemption. (7-1-26) 093. (RESERVED) 094. EXEMPTIONS ON PURCHASES BY POLITICAL SUBDIVISIONS, SALES BY THE STATE OF IDAHO, ITS DEPARTMENTS, INSTITUTIONS, AND ALL OTHER POLITICAL SUBDIVISIONS. Sections 63-3609, 63-3612, 63-3613, 63-3622, 63-3622O, Idaho Code 01. Sales by Political Subdivisions. Sales by the state or any political subdivision are subject to sales tax which is to be collected by the political subdivision. If taxable sales are made, a permit is mandatory. This permit is to be obtained by each sales outlet or by the office at which regular and current sales records are maintained. Taxable sales include sales of tangible personal property, admission charges, fees to use recreational facilities, recreational program fees, copies of documents for which a fee isn’t set by Idaho Code and garbage service when receptacles or dumpsters are provided by the service and part of the fee represents rental of the receptacle. (7-1-26) a. Taxable sales. Taxable sales of tangible personal property include sales of: code books; books sold by library, book fairs, etc.; maps; crime prevention signs; calendars; cafeteria sales to employees or the public; office supplies or any sale to employees; concession stands; trees, shrubs, or bedding plants; items sold to prisoners, such as cigarettes, candy, pop, etc., through vending machines; chemicals for noxious weeds; unclaimed property; chemicals for pest control; surplus property-assets; gravel, culverts, or pipe; uniforms to employees; equipment rentals with no operator; grave markers; rental of other property, golf carts, swimsuits; and nonresident or resident library cards. See Section 058. (7-1-26) b. Admission charges. Taxable admission charges include fees for using golf courses and swimming pools, for attending athletic events, concerts, fireworks displays, and fund-raising events. (7-1-26) c. Use of facilities for recreation. Taxable use of facilities for a recreational purpose include receipts from the use of park structures, picnic tables, fair grounds, rodeo grounds, gymnasiums, ball parks, snowmobile areas and campground areas. Exception: If an individual or organization rents or leases one (1) of these facilities and charges admission to each person using the facility, tax shouldn’t be charged on the rental or lease of the facility. However, the individual or organization will apply for a seller’s permit number, under which the tax on the admission will be reported and paid. (7-1-26) d. Recreation program fees. Fees to participate in recreational programs are taxable. Some of these programs are city recreational programs in softball, baseball, basketball and football. If instruction is included in such activities as tennis, golf, or swimming, the tax isn’t due on the separately stated instructional portion of the total fee. If not separately stated, the entire fee is taxable. (7-1-26) e. Garbage service. Garbage service is taxable on that portion of the total charge which is the rental of the receptacle such as a dumpster. If the statement for service includes the rental of the dumpster or other receptacle but the rental charge isn’t separately stated, the entire cost of the service is taxable. (7-1-26) 02. Federal Government. Sales to and purchases by the federal government and its instrumentalities are not subject to Idaho sales or use taxes except as provided by federal laws or regulations. Federal law also prevents the state of Idaho from imposing sales tax on any sales by the federal government or its instrumentalities. For purposes of Idaho sales and use tax, the American Red Cross is an instrumentality of the federal government. (3-31-22) 03. Other States. Sales to and purchases by states OTHER than Idaho and their political subdivisions IDAHO ADMINISTRATIVE CODE IDAPA 35.01.02 State Tax Commission Idaho Sales & Use Tax Administrative Rules Section 095 Page 53 are taxable if delivery occurs in Idaho. (7-1-26)