Section 35.01.09.016 - BEER OR WINE TAX RETURNSSections 23-1047, 23-1051, 23-1322, 23-1323, Idaho Code
01.Reporting Periods. Returns are due on or before the 15th day of the month following the end of the reporting period, or the next business day when the due date is a Saturday, Sunday, or legal holiday. All returns must be filed monthly unless the Tax Commission approves an alternate reporting period. a. Request to File Quarterly or Semiannually. Taxpayers owing six hundred dollars ($600) or less per quarter with a timely filing and payment history may request a quarterly or semiannual reporting period.b. Request to File Annually. Wine direct shippers, taxpayers with seasonal activities, and other taxpayers with minimal activity may request an annual reporting period.c. Final Return. A taxpayer will mark cancel on the last return filed. Tax, penalty, and interest will apply if the taxpayer continues business activity after filing a final return and canceling the tax account.02.Prescribed Forms. All sales or other dispositions of beer or wine in Idaho must be reported on forms provided or approved by the Tax Commission.03.Inventory Reporting. Taxpayers, excluding out-of-state direct shippers, are to report all additions to and sales or dispositions out of inventory, whether taxable or tax exempt.04.Requirements of a Valid Return. A valid return includes the fully completed and signed tax return. The return must meet the requirements of these rules and the information must be legible.Idaho Admin. Code r. 35.01.09.016