IDAPA 35.01.02.019 — SALES BY COUNTY SHERIFFS (RULE 019)

Sections 63-3612, 63-3620, Idaho Code
01.
Sales. A county sheriff who sells tangible personal property, either as a result of a court order or
pursuant to any summary notice and sale foreclosure procedure, will collect and remit sales tax in the same manner as
a retailer engaged in business in this state.
(3-31-22)
02.
Requirement to Register. There is no requirement for the various sheriff's offices to register with
the Commission. Each sheriff's office in the state of Idaho is assigned a seller's permit number and must file Form
850 returns quarterly.
(3-31-22)