Learn more about wholesalers:
- Retail Sale – Sale at Retail — Idaho Code section 63-3609; Sales Tax Rule 011
- Retailer — Idaho Code section 63-3610; Sales Tax Rules 018 and 068
- Retailer Engaged in Business in this State — Idaho Code section 63-3611
- Substantial Nexus — Idaho Code section 63-3615A
- Permits – Issuance – Revocation – Penalties — Idaho Code section 63-3620; Sales Tax Rules 070, 122, and 123
- Exemptions – Exemption and Resale Certificates – Penalties — Idaho Code section 63-3622; Sales Tax Rule 128
- Returns and Payments — Idaho Code section 63-3623
- Taxes as State Money — Idaho Code section 63-3623A
- Responsibility for Tax — Idaho Code section 63-3627; Sales Tax Rule 118
- Administration — Idaho Code section 63-3624; Sales Tax Rule 111