Definitions (Rule 010)

Sections 23-1001, 23-1303, Idaho Code Definitions provided by statute, including the definitions in Sections 23-1001 and 23-1303, Idaho Code, apply to these rules. The following definitions apply for the purpose of these rules. (4-6-23) 01. Disposition. A disposition is any decrease of beer or wine from inventory due to any sale, transfer, loss, breakage, spoilage or any other cause or means. (4-6-23) 02. Taxpayer. A taxpayer is a person liable to report and pay the beer tax or wine tax according to the Acts and these rules. (4-6-23) 03. Wine Direct Shipper. A wine direct shipper is a winery that has been issued a permit by the Idaho State Police to ship wine directly to residents of Idaho. (4-6-23)