IDAPA 35.01.09.001 — SCOPE (RULE 001)

These rules are to be construed to reach the full jurisdictional extent of the state of Idaho's authority to impose a tax
on:
(4-6-23)
a.
All barrels or fractional amounts of beer sold or disposed of by a wholesaler and used or consumed
in Idaho.
(4-6-23)
b.
All gallons of wine sold or disposed of by a distributor and used or consumed in Idaho.
(4-6-23)