Statutory Text

Idaho Code § 23-1048 — Liability For Payment Of Taxes On Beer.

TITLE 23 ALCOHOLIC BEVERAGES CHAPTER 10 BEER 23-1048. Liability for payment of taxes on beer. (1) Every sale of beer to a retailer licensed in this state or to a consumer in this state shall constitute a sale of beer for resale or consumption in this state and such wholesaler shall be liable for the payment of taxes thereon. Sales of beer by such wholesaler for the purpose of and resulting in export of such beer from this state for resale outside this state shall be exempt from the taxes on beer imposed by this state. (2) Every sale of beer by a wholesaler licensed in this state shall constitute a sale of beer for resale or consumption in this state, whether said sale is made within or without this state, and such wholesaler shall be liable for the payment of taxes thereon, except as provided in subsection (1) hereof.

History:[I.C., sec. 23-1048, as added by 1961, ch. 259, sec. 1, p. 430; am. 1974, ch. 27, sec. 60, p. 811; am. 1980, ch. 239, sec. 2, p. 556.]

Source: legislature.idaho.gov — public domain Official Source ↗

Root-LD Entity Data

◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org

Federation ID

BS-IC23-SEC-011A38

Entity Class

STATUTE / IDAHO-STATE-CODE-SECTION

Domain Signature

boisestandard.org

Jurisdiction

Idaho — United States

Citation

Idaho Code § 23-1048

Status

✓ ACTIVE

Source

PRIMARY-SOURCE

Source Verified

✓ TRUE

Content Hash

dd49c3bd35bc5ed3...

Semantic Edges

Pending — corpus passes queued

The statutory text of Idaho Code § 23-1048 is reproduced from the official Idaho Legislature website (legislature.idaho.gov), published by the Idaho Legislative Services Office. Idaho Code is public domain.

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