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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-2557

Invoices of purchases to be procured by retailer, subjobber — Preservation — Inspection

Official textlegislature.idaho.govlast amended
63-2557.  Every retailer and subjobber shall procure itemized invoices of all tobacco products purchased. The invoices shall show the name and address of the seller and the date of purchase. The retailer and subjobber shall preserve a legible copy of each such invoice for five (5) years from the date of purchase. Invoices shall be available for inspection by the commission or its authorized agents or employees at the retailer’s or subjobber’s place of business.
Amendment history

63-2557, added 1972, ch. 289, sec. 7, p. 725.

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In this chapter (40 sections)
  1. 63-2506 · Imposition of tax
  2. 63-2507 · Stamps to be printed — Affixed to individual packages
  3. 63-2508 · Stamps to be affixed by person first receiving cigarettes in…
  4. 63-2509 · Compensation for affixing stamps
  5. 63-2510 · Payment of tax — Returns — Accounting for stamps
  6. 63-2510A · Bonding
  7. 63-2511 · Records to be kept — Inspection
  8. 63-2512 · Penalties
  9. 63-2513 · Contraband articles
  10. 63-2514 · Search and seizure
  11. 63-2515 · Compromise and confiscation
  12. 63-2516 · Collection and enforcement — Actions against state of Idaho
  13. 63-2517 · Jurisdiction over nonresidents
  14. 63-2519 · Civil action — Injunction
  15. 63-2520 · Distribution of moneys collected
  16. 63-2521 · Refunds — Limitations — Interest
  17. 63-2522 · Imposition and rate of tax
  18. 63-2523 · Prohibitions
  19. 63-2525 · Criminal penalties
  20. 63-2526 · Administrative sanctions
  21. 63-2527 · General provisions
  22. 63-2528 · Definitions
  23. 63-2529 · Applicability
  24. 63-2551 · Tobacco products tax — Definitions
  25. 63-2552 · Tax imposed — Rate
  26. 63-2552A · Additional tax imposed — Rate
  27. 63-2552B · Tobacco products use tax
  28. 63-2553 · Legislative intent
  29. 63-2554 · Permit required
  30. 63-2555 · Books and records to be preserved — Entry and inspection by…
  31. 63-2556 · Preservation of invoices of sales to other than ultimate…
  32. 63-2557 · Invoices of purchases to be procured by retailer, subjobber —…
  33. 63-2558 · Records of shipments, deliveries from public warehouse of…
  34. 63-2559 · When credit may be obtained for tax paid
  35. 63-2560 · Tax payable monthly — Returns — Other than monthly returns —…
  36. 63-2561 · Title of act
  37. 63-2562 · Additions and penalties
  38. 63-2563 · Collection and enforcement
  39. 63-2564 · Distribution of tax revenues
  40. 63-2565 · Refunds, limitations, interest
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