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Idaho Code · Title 63 · Revenue and Taxation
Idaho Code § 63-3609

Retail Sale — Sale At Retail

Ch. 36 — SALES TAX
Idaho Code ● ACTIVE State Law Title 63
Statutory Text

Idaho Code § 63-3609 — Retail Sale — Sale At Retail.

TITLE 63 REVENUE AND TAXATION CHAPTER 36 SALES TAX 63-3609. Retail sale — Sale at retail. The terms "retail sale" or "sale at retail" means a sale for any purpose other than resale in the regular course of business or lease or rental of property in the regular course of business where such rental or lease is taxable under section 63-3612 (h), Idaho Code. (a)  All persons engaged in constructing, altering, repairing or improving real estate are consumers of the material used by them; all sales to or use by such persons of tangible personal property are taxable whether or not such persons intend resale of the improved property. (b)  For the purpose of this chapter, the sale or purchase of personal property incidental to the sale of real property or used mobile or manufactured homes is deemed a sale of real property.

History:[63-3609, added 1965, ch. 195, sec. 9, p. 408; am. 1967, ch. 290, sec. 1, p. 805; am. 1971, ch. 213, sec. 2, p. 935; am. 1985, ch. 140, sec. 1, p. 383; am. 1986, ch. 30, sec. 11, p. 93; am. 1996, ch. 46, sec. 2, p. 120; am. 1998, ch. 48, sec. 1, p. 195; am. 2021, ch. 31, sec. 2, p. 74.]
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-IC63-SEC-0E65DA
Entity Class
STATUTE / IDAHO-STATE-CODE-SECTION
Domain Signature
boisestandard.org
Jurisdiction
Idaho — United States
Citation
Idaho Code § 63-3609
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
c407fc54fc9dc143...
Semantic Edges
Pending — corpus passes queued
The statutory text of Idaho Code § 63-3609 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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Ch. 36 — SALES TAX
Idaho Code § 63-3601Idaho Code § 63-3602Idaho Code § 63-3603Idaho Code § 63-3604Idaho Code § 63-3604BIdaho Code § 63-3605CIdaho Code § 63-3605EIdaho Code § 63-3605HIdaho Code § 63-3605JIdaho Code § 63-3605LIdaho Code § 63-3606Idaho Code § 63-3606CIdaho Code § 63-3607Idaho Code § 63-3607AIdaho Code § 63-3608Idaho Code § 63-3609Idaho Code § 63-3610Idaho Code § 63-3611Idaho Code § 63-3612Idaho Code § 63-3613Idaho Code § 63-3614Idaho Code § 63-3615Idaho Code § 63-3615AIdaho Code § 63-3616Idaho Code § 63-3618Idaho Code § 63-3619Idaho Code § 63-3620Idaho Code § 63-3620AIdaho Code § 63-3620BIdaho Code § 63-3620C
Idaho Code — public domain ← Idaho Code Index
◈ Provenance
boisestandard.org → United States → Idaho → Idaho Code → Title 63 → Idaho Code § 63-3609