Idaho Admin. Code r. 35.01.09.001

Current through September 2, 2024

Section 35.01.09.001 - SCOPE

These rules are to be construed to reach the full jurisdictional extent of the state of Idaho's authority to impose a tax on:

a. All barrels or fractional amounts of beer sold or disposed of by a wholesaler and used or consumed in Idaho.

b. All gallons of wine sold or disposed of by a distributor and used or consumed in Idaho.

Idaho Admin. Code r. 35.01.09.001

Effective April 6, 2023