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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3622M

Liquor sales

Official textlegislature.idaho.govlast amended
63-3622M.  There are exempted from the taxes imposed by this chapter sales of liquor by the state liquor division to a person licensed under the provisions of chapter 9, title 23, Idaho Code, for resale as liquor by-the-drink.
Amendment history

63-3622M, added 1984, ch. 239, sec. 14, p. 580; am. 2009, ch. 23, sec. 59, p. 70.

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In this chapter (40 sections)
  1. 63-3622BB · Research and development at the Idaho national laboratory
  2. 63-3622C · Motor fuels subject to tax
  3. 63-3622CC · Railroad rolling stock
  4. 63-3622D · Production exemption
  5. 63-3622DD · Parts for railroad rolling stock
  6. 63-3622E · Containers
  7. 63-3622EE · Purchases for the federal special supplemental food program…
  8. 63-3622F · Utilities
  9. 63-3622FF · Purchases made with SNAP benefit cards
  10. 63-3622G · Heating materials
  11. 63-3622GG · Aircraft
  12. 63-3622HH · Production exemption shall not apply to sales regarding…
  13. 63-3622I · Literature
  14. 63-3622II · Money-operated dispensing equipment
  15. 63-3622J · School, church and senior citizen meals
  16. 63-3622JJ · Logging exemption
  17. 63-3622K · Occasional sales
  18. 63-3622KK · Incidental sales by religious corporations or societies
  19. 63-3622L · De minimis sales
  20. 63-3622LL · Media measurement services exemption
  21. 63-3622M · Liquor sales
  22. 63-3622MM · Livestock sold at livestock markets
  23. 63-3622N · Prescriptions
  24. 63-3622NN · Clean rooms
  25. 63-3622O · Exempt private and public organizations
  26. 63-3622OO · Labor for new vehicle accessories
  27. 63-3622P · Purchases shipped out-of-state by a common carrier
  28. 63-3622PP · Idaho commemorative silver medallions
  29. 63-3622Q · Out-of-state shipments
  30. 63-3622R · Motor vehicles, used manufactured homes, vessels,…
  31. 63-3622RR · Research and development
  32. 63-3622S · Radio and television broadcasting equipment
  33. 63-3622SS · Hunting or shooting sports
  34. 63-3622T · Equipment to produce certain newspapers
  35. 63-3622TT · CUSTOM MEAT PROCESSING
  36. 63-3622U · Funeral services
  37. 63-3622UU · Personal property tax on rentals
  38. 63-3622V · Bullion
  39. 63-3622VV · idaho information technology equipment
  40. 63-3622W · Irrigation equipment and supplies
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