IDAPA Title 35 — Idaho State Tax Commission Rules
IDAPA 35.01.05.010 — DEFINITIONS
Section 63-2401, Idaho Code
01.
Commercial Motorboat. A commercial motorboat includes a motorboat used in a business that
rents boats to others who use the boats for pleasure.
(7-1-25)
02.
Tribal-Owned Retail Outlet. A tribal-owned retail outlet is:
(7-1-25)
a.
Located within the boundaries of a federally recognized American Indian reservation; and (7-1-25)
b.
Owned and operated by an enrolled member of, or an enterprise owned by:
(7-1-25)
i.
The Coeur d'Alene, Kootenai, Nez Perce, Shoshone/Bannock, or Shoshone/Paiute tribe.
(7-1-25)
Source: official text