Governments and Sales Tax Laws and Rules

Containers Returnable/Nonreturnable (Sales Tax Rule 084)
Contractor’s Use of Tangible Personal Property (Sales Tax Rule 066)
Contractors Improving Real Property (Sales Tax Rule 012)
Exempt Private and Public Organizations (Idaho Code section 63-3622O)
Exemptions on Purchases by Political Subdivisions, Sales by the State of Idaho, its Departments, Institutions, and All Other Political Subdivisions (Sales Tax Rule 094)
Foreign Diplomats (Sales Tax Rule 098 and 128)
Exemptions (Hotel/Motel Rule 016)
Gas, Water, Electricity Delivered to Customers (Sales Tax Rule 090)
Imposition and Rate of the Use Tax – Exemptions (Idaho Code section 63-3621; Sales Tax Rule 072)
Joint Exercise of Powers (Idaho Code section 67-2328)
Rentals or Leases of Tangible Personal Property (Sales Tax Rule 024)
Retailer (Idaho Code section 63-3610; Sales Tax Rule 018)
Sale (Idaho Code section 63-3612)
Sales Price (Idaho Code section 63-3613; Sales Tax Rule 043)
Sales Through Vending Machines (Sales Tax Rule 058)

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