IDAPA 35.01.09.010 — DEFINITIONS (RULE 010)

Sections 23-1001, 23-1303, Idaho Code
Definitions provided by statute, including the definitions in Sections 23-1001 and 23-1303, Idaho Code, apply to
these rules. The following definitions apply for the purpose of these rules.
(4-6-23)
01.
Disposition. A disposition is any decrease of beer or wine from inventory due to any sale, transfer,
loss, breakage, spoilage or any other cause or means.
(4-6-23)
02.
Taxpayer. A taxpayer is a person liable to report and pay the beer tax or wine tax according to the
Acts and these rules.
(4-6-23)
03.
Wine Direct Shipper. A wine direct shipper is a winery that has been issued a permit by the Idaho
State Police to ship wine directly to residents of Idaho.
(4-6-23)