IDAPA 35.01.02.000 — LEGAL AUTHORITY (RULE 000)

In accordance with Sections 63-105, 63-3624, 63-3635, and 63-3039, Idaho Code, the State Tax Commission has
promulgated rules implementing the provisions of the Idaho Sales Tax Act. They are the State Tax Commission's
official statement of policy relating to interpretations and applications of the Idaho Sales Tax Act.
(3-31-22)