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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3622E

Containers

Official textlegislature.idaho.govlast amended
63-3622E.  There is exempted from the taxes imposed by this chapter the sale or purchase of containers in the following categories:
(a)  Nonreturnable containers when sold without the contents to persons who place the contents in the container and sell the contents together with the container.
(b)  Containers when sold with the contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by this act.
(c)  Returnable containers when sold with the contents in connection with a retail sale of the contents or when resold for filling.
Amendment history

63-3622E, added 1984, ch. 239, sec. 6, p. 578.

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In this chapter (40 sections)
  1. 63-3616 · Tangible personal property
  2. 63-3618 · Taxpayer
  3. 63-3619 · Imposition and rate of the sales tax
  4. 63-3620 · Permits — Issuance — Revocation — Penalties
  5. 63-3620A · Revocation, suspension or expiration of permits held by…
  6. 63-3620B · Agreements to collect and remit sales tax
  7. 63-3620C · Promoter-sponsored events
  8. 63-3620E · collection of tax by marketplace facilitators
  9. 63-3620F · distribution of tax collected by marketplace facilitators…
  10. 63-3621 · Imposition and rate of the use tax — Exemptions
  11. 63-3621A · Use tax on transient equipment
  12. 63-3622 · Exemptions — Exemption certificates and resale certificates —…
  13. 63-3622A · Prohibited taxes
  14. 63-3622AA · Exemption for official documents
  15. 63-3622B · Out-of-state contracts
  16. 63-3622BB · Research and development at the Idaho national laboratory
  17. 63-3622C · Motor fuels subject to tax
  18. 63-3622CC · Railroad rolling stock
  19. 63-3622D · Production exemption
  20. 63-3622DD · Parts for railroad rolling stock
  21. 63-3622E · Containers
  22. 63-3622EE · Purchases for the federal special supplemental food program…
  23. 63-3622F · Utilities
  24. 63-3622FF · Purchases made with SNAP benefit cards
  25. 63-3622G · Heating materials
  26. 63-3622GG · Aircraft
  27. 63-3622HH · Production exemption shall not apply to sales regarding…
  28. 63-3622I · Literature
  29. 63-3622II · Money-operated dispensing equipment
  30. 63-3622J · School, church and senior citizen meals
  31. 63-3622JJ · Logging exemption
  32. 63-3622K · Occasional sales
  33. 63-3622KK · Incidental sales by religious corporations or societies
  34. 63-3622L · De minimis sales
  35. 63-3622LL · Media measurement services exemption
  36. 63-3622M · Liquor sales
  37. 63-3622MM · Livestock sold at livestock markets
  38. 63-3622N · Prescriptions
  39. 63-3622NN · Clean rooms
  40. 63-3622O · Exempt private and public organizations
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