IDAPA 35.01.09.015 — BEER OR WINE TAX ACCOUNTS (RULE 015)

Sections 23-1051, 23-1323, Idaho Code
01.
Tax Accounts. Before engaging in business, taxpayers need to have a beer tax or wine tax account
from the Tax Commission to report and pay tax. As evidence of the tax account, a tax permit is issued. The terms tax
account and tax permit are used interchangeably in this section.
(4-6-23)
02.
Tax Accounts Are Non-transferable. Where there is a change of ownership, it is the responsibility
of the tax account holder to cancel the tax account by giving written notice to the Tax Commission.
(4-6-23)
a.
Notice requirements include the date of closure or last date of operation, date of sale or lease, and
the name of the new owner or lessee.
(4-6-23)
b.
If the new owner or lessee uses the previous owner's tax account, the registered tax holder may be
responsible for all tax, penalty, and interest incurred during that period.
(4-6-23)
03.
Tax Account Cancellation. The Tax Commission may cancel an inactive tax account. A tax
account is considered inactive when returns are filed with no reportable beer or wine activity for twelve (12)
consecutive months. The Tax Commission will provide notice of cancellation to the last known address of the tax
account holder.
(4-6-23)