Scope (Rule 001)

These rules are to be construed to reach the full jurisdictional extent of the state of Idaho’s authority to impose a tax on: (4-6-23) a. All barrels or fractional amounts of beer sold or disposed of by a wholesaler and used or consumed in Idaho. (4-6-23) b. All gallons of wine sold or disposed of by a distributor and used or consumed in Idaho. (4-6-23) 002. -- 009. (RESERVED)