Records, Nontaxed Sales By Retail Food Stores

Section 63-3624(d), Idaho Code 01. Retail Food Store. For the purposes of this section, retail food stores means grocery stores; meat and fish markets; fruit and vegetable markets; candy, nut, and confectionery stores; dairy product stores; retail bakeries; and egg and poultry dealers who’s sales are more than fifty percent (50%) for home preparation and consumption. (7-1-26) 02. Form. Retail food stores may apply for reduced record keeping requirements by submitting a Petition for Sales Tax Records Reduction by a Retail Food Store to the Tax Commission. (7-1-26) 03. Authority. If authority for reduced record keeping is granted by the Tax Commission, a retail food store isn’t mandated to keep detailed sales invoices if a properly completed resale or exemption certificate is obtained from the customer and thereafter a properly completed Sales Tax Exemption Claim Form-Grocer for each exempt sale. The completed claim form includes the following information: the name of the customer; the total purchase price of the exempt items; the date of the sale; whether the nontaxed merchandise sold consisted of food, nonfood items or both; and the signature of the person making the exempt purchase. If available, the retail food store may keep records electronically on the point of sales system. (7-1-26)