Sales Tax Collected By The Idaho State Liquor Division

Sections 23-105, 23-1303, 23-1001, 63-3638A, Idaho Code 01. Sales for Resale. In the case of sales to persons licensed under the provisions of Title 23, Chapter 9, Idaho Code, only those purchases for resale by an establishment licensed to sell liquor will be exempt from the tax. If the licensee buys liquor for any purpose other than for resale, the licensee is subject to the use tax. (3-31-22) 02. Reporting. The superintendent of the Idaho State Liquor Division will forward monthly to the Tax Commission a report of all sales tax collected for the preceding month. All sales tax collected by the superintendent of the Idaho State Liquor Division and by contract private liquor stores, when the product is supplied by the Idaho State Liquor Division, will be credited directly to the liquor account, and not become a part of the sales tax account. (7-1-26) 127. (RESERVED)