IDAPA 35.01.09.012 — EXEMPTIONS (RULE 012)

Sections 23-1048, 23-1051, 23-1319, 23-1323, Idaho Code
01.
Burden of Proof. The burden of proving any exemption, deduction, credit, or refund allowed by
the Acts and these rules is upon the person claiming it.
(4-6-23)
02.
Wholesale Exports. Every resale of beer or wine by a beer wholesaler, brewery, wine distributor,
or winery for the purpose of and resulting in an export of beer or wine from this state for resale outside this state is
exempt from beer or wine tax.
(4-6-23)
03.
Sales By Wine Direct Shippers Outside This State. When an Idaho wine direct shipper is
licensed as a wine direct shipper in another state, they are licensed to sell wine to residents of the other state. Sales of
wine by the Idaho wine direct shipper, using another state's wine direct shipper license, to a resident of that state and
delivered to a location in that state are exempt from Idaho wine tax.
(4-6-23)
04.
Sales to Purchasers on Military Reservations. Sales to authorized purchasers on military
reservations for the purpose of and resulting in sales or consumption on the reservation are exempt from beer or wine
tax.
(4-6-23)
05.
Sales to Idaho State Liquor Dispensary. Sales of beer or wine to the Idaho State Liquor
Dispensary are exempt from beer or wine tax.
(4-6-23)
06.
Dispositions From One Distributor or Wholesaler to Another. Any disposition of beer or wine
by transfer or sale or any other means from one (1) distributor or wholesaler to another is exempt from beer or wine
tax.
(4-6-23)