IDAPA 35.01.02.035 — LAYAWAY SALES (RULE 035)

Sections 63-3612, 63-3613, Idaho Code
01.
In General. Sales tax must be collected on the total sales price of the items on layaway at the time
of sale.
(3-31-22)
02.
The Time a Sale Occurs. A sale occurs when title to property passes through delivery to the
customer or absolute and unconditional appropriation to a contract.
(3-31-22)
a.
The sales tax is accrued and remitted to the state based on the tax rate in effect at the time of sale.
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.02
State Tax Commission
Idaho Sales & Use Tax Administrative Rules
Section 036
Page 28
(3-31-22)
b.
Separately stated nonrefundable layaway service charges are not taxable.
(3-31-22)