Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3618

Taxpayer

Official textlegislature.idaho.govlast amended
63-3618.  The term "taxpayer" means any person subject to or liable for any taxes imposed by this act.
Amendment history

63-3618, added 1965, ch. 195, sec. 18, p. 408.

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In this chapter (40 sections)
  1. 63-3604B · Includes and including
  2. 63-3605C · Logging
  3. 63-3605E · marketplace facilitator
  4. 63-3605H · Mining
  5. 63-3605J · Modular building
  6. 63-3605L · Motor vehicle
  7. 63-3606 · New manufactured home
  8. 63-3606C · new park model recreational vehicle
  9. 63-3607 · Person
  10. 63-3607A · Primary or primarily
  11. 63-3608 · Purchase
  12. 63-3609 · Retail sale — Sale at retail
  13. 63-3610 · Retailer
  14. 63-3611 · Retailer engaged in business in this state
  15. 63-3612 · Sale
  16. 63-3613 · Sales price
  17. 63-3614 · Seller
  18. 63-3615 · Storage — Use
  19. 63-3615A · Substantial nexus
  20. 63-3616 · Tangible personal property
  21. 63-3618 · Taxpayer
  22. 63-3619 · Imposition and rate of the sales tax
  23. 63-3620 · Permits — Issuance — Revocation — Penalties
  24. 63-3620A · Revocation, suspension or expiration of permits held by…
  25. 63-3620B · Agreements to collect and remit sales tax
  26. 63-3620C · Promoter-sponsored events
  27. 63-3620E · collection of tax by marketplace facilitators
  28. 63-3620F · distribution of tax collected by marketplace facilitators…
  29. 63-3621 · Imposition and rate of the use tax — Exemptions
  30. 63-3621A · Use tax on transient equipment
  31. 63-3622 · Exemptions — Exemption certificates and resale certificates —…
  32. 63-3622A · Prohibited taxes
  33. 63-3622AA · Exemption for official documents
  34. 63-3622B · Out-of-state contracts
  35. 63-3622BB · Research and development at the Idaho national laboratory
  36. 63-3622C · Motor fuels subject to tax
  37. 63-3622CC · Railroad rolling stock
  38. 63-3622D · Production exemption
  39. 63-3622DD · Parts for railroad rolling stock
  40. 63-3622E · Containers
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