IDAPA 35.01.02.053 — FEES CHARGED FOR FAX SERVICES (RULE 053)

Sections 63-3612, 63-3616, Idaho Code
01.
Sending a Fax. A fee charged for sending a fax is not taxable.
(3-31-22)
02.
Receiving a Fax. A fee charged by a print shop, hotel, or other retailer to a person receiving and
printing a fax is a fee charged for a photocopy and is a taxable sale of tangible personal property.
(3-31-22)