IDAPA Title 35 — Idaho State Tax Commission Rules
IDAPA 35.01.10.010 — DEFINITIONS
Sections 63-2502, 63-2528, 63-2551, 63-3611, Idaho Code
01.
Interstate Commerce Sale. A sale or other transfer of ownership between a person located in
Idaho and a person located outside Idaho or within the boundaries of an Idaho reservation.
(7-1-25)
02.
Reservation. Reservation means:
(7-1-25)
a.
Federally recognized land reserved for American Indian tribes by treaty with the United States, a
state, or a territorial government and established by acts of Congress or the Executive branch of the United States;
(7-1-25)
b.
Land held in trust by the United States for the use and benefit of an Idaho tribe; or
(7-1-25)
c.
Land reserved for the United States military.
(7-1-25)
03.
Unmarketable Cigarettes and Tobacco Products. Any package of cigarettes with an Idaho stamp
or tobacco product becomes unmarketable when:
(7-1-25)
a.
It is returned to the manufacturer as stale or otherwise unsellable, or
(7-1-25)
b.
The manufacturer or brand family of such cigarettes or roll-your-own tobacco is removed from the
Idaho Attorney General's directory.
(7-1-25)
Source: official text