Section 35.01.09.010 - DEFINITIONSSections 23-1001, 23-1303, Idaho Code
Definitions provided by statute, including the definitions in Sections 23-1001 and 23-1303, Idaho Code, apply to these rules. The following definitions apply for the purpose of these rules.
01.Disposition. A disposition is any decrease of beer or wine from inventory due to any sale, transfer, loss, breakage, spoilage or any other cause or means.02.Taxpayer. A taxpayer is a person liable to report and pay the beer tax or wine tax according to the Acts and these rules.03.Wine Direct Shipper. A wine direct shipper is a winery that has been issued a permit by the Idaho State Police to ship wine directly to residents of Idaho.Idaho Admin. Code r. 35.01.09.010