Statutory Text

Idaho Code § 63-3622E — Containers.

TITLE 63 REVENUE AND TAXATION CHAPTER 36 SALES TAX 63-3622E. Containers. There is exempted from the taxes imposed by this chapter the sale or purchase of containers in the following categories: (a) Nonreturnable containers when sold without the contents to persons who place the contents in the container and sell the contents together with the container. (b) Containers when sold with the contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by this act. (c) Returnable containers when sold with the contents in connection with a retail sale of the contents or when resold for filling.

History:[63-3622E, added 1984, ch. 239, sec. 6, p. 578.]

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-1ED865

Entity Class

STATUTE / IDAHO-STATE-CODE-SECTION

Domain Signature

boisestandard.org

Jurisdiction

Idaho — United States

Citation

Idaho Code § 63-3622E

Status

✓ ACTIVE

Source

PRIMARY-SOURCE

Source Verified

✓ TRUE

Content Hash

e7ca9e0a85ab3297...

Semantic Edges

Pending — corpus passes queued

The statutory text of Idaho Code § 63-3622E 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

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