IDAPA 35.01.09.016 — BEER OR WINE TAX RETURNS (RULE 016)

Sections 23-1047, 23-1051, 23-1322, 23-1323, Idaho Code
01.
Reporting Periods. Returns are due on or before the 15th day of the month following the end of
the reporting period, or the next business day when the due date is a Saturday, Sunday, or legal holiday. All returns
must be filed monthly unless the Tax Commission approves an alternate reporting period.
(4-6-23)
a.
Request to File Quarterly or Semiannually. Taxpayers owing six hundred dollars ($600) or less per
quarter with a timely filing and payment history may request a quarterly or semiannual reporting period.
(4-6-23)
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.09
Idaho State Tax Commission
Idaho Beer & Wine Taxes Administrative Rules
Section 019
Page 6
b.
Request to File Annually. Wine direct shippers, taxpayers with seasonal activities, and other
taxpayers with minimal activity may request an annual reporting period.
(4-6-23)
c.
Final Return. A taxpayer will mark cancel on the last return filed. Tax, penalty, and interest will
apply if the taxpayer continues business activity after filing a final return and canceling the tax account.
(4-6-23)
02.
Prescribed Forms. All sales or other dispositions of beer or wine in Idaho must be reported on
forms provided or approved by the Tax Commission.
(4-6-23)
03.
Inventory Reporting. Taxpayers, excluding out-of-state direct shippers, are to report all additions
to and sales or dispositions out of inventory, whether taxable or tax exempt.
(4-6-23)
04.
Requirements of a Valid Return. A valid return includes the fully completed and signed tax
return. The return must meet the requirements of these rules and the information must be legible.
(4-6-23)