Idaho Admin. Code r. 35.01.02.053

Current through September 2, 2024
Section 35.01.02.053 - FEES CHARGED FOR FAX SERVICES

Sections 63-3612, 63-3616, Idaho Code

01.Sending a Fax. A fee charged for sending a fax is not taxable.
02.Receiving a Fax. A fee charged by a print shop, hotel, or other retailer to a person receiving and printing a fax is a fee charged for a photocopy and is a taxable sale of tangible personal property.

Idaho Admin. Code r. 35.01.02.053

Effective March 31, 2022