IDAPA 35.01.02.018 — RETAILER DEFINED (RULE 018)

Sections 63-3610, 63-3611, 63-3614, 63-3620, 63-3620F, 63-1804, Idaho Code
01.
Retailer. The term retailer is defined in Section 63-3610, Idaho Code. A retailer includes a seller as
defined in Section 63-3614, Idaho Code as every person making retail sales to a buyer or consumer, whether as agent,
broker, or principal.
(3-31-22)
02.
Retailer Engaged in Business in this State. A retailer engaged in business in this state is anyone
required to collect and remit Idaho sales and use tax pursuant to Section 63-3611, Idaho Code.
(3-31-22)
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.02
State Tax Commission
Idaho Sales & Use Tax Administrative Rules
Section 019
Page 15
03.
Retailers Selling Incidental Tangible Personal Property. A person may be a retailer within the
meaning of the act although the sale of tangible personal property is incidental to their general business. For example,
a plumbing contractor may sell some plumbing supplies as a sideline and thereby become a retailer within the
meaning of this act.
(3-31-22)
04.
Farmers. Farmers who ordinarily sell their grain, livestock and other horticultural products for
resale or processing are not taxable. However, when they sell to ultimate consumers or users, they must obtain a
seller's permit and report sales tax on their taxable sales.
(3-31-22)
05.
An Agent as a Retailer. Where there is a written agreement between a principal and their agent,
dealer or other third party, and such agreement stipulates that the agent, dealer or other third party will be responsible
for collection, reporting and payment of sales tax generated by sales, the Tax Commission will treat the position of
the agent, dealer or third party as that of a retailer and impose on them the burden of collecting, accounting for, and
paying the sales tax to the State Tax Commission.
(3-31-22)
a.
However, if for example, a milk route salesman, without such an agreement, makes regular
deliveries, collects for the products, and sales tax is included in the total proceeds collected and remitted to the
principal for proper crediting, accounting, discounts, etc., then it is the responsibility of the principal to relay the sales
tax with proper reporting forms as prescribed by law.
(3-31-22)
b.
In some instances, such as the above, and the example of a newspaper delivery boy, the sales are
actually made on behalf of the dairy and the newspaper company respectively. In the absence of any such written
agreement, the Tax Commission will look to the principal as being responsible for the reporting and payment of the
sales tax.
(3-31-22)