Idaho Code § 39-2603

Current through the 2024 Regular Session
Section 39-2603 - WHOLESALE AND IMPORT LICENSE REQUIRED
(1) A license shall be required for any person to import fireworks into this state or to operate a wholesale fireworks business in this state.
(2) Fireworks shall only be delivered in this state by a person with a valid wholesale or import license under the following circumstances:
(a)
(i) To a person with a valid sales tax seller's permit issued pursuant to section 63-3620, Idaho Code; and
(ii) During a period beginning sixty (60) days prior to a date on which the retail sale or use of nonaerial common fireworks is authorized under this chapter; or
(b) To a person with a valid permit issued pursuant to section 39-2605, Idaho Code, within a reasonable time period before the display or event.
(3) Possession of a wholesale or import license does not authorize the holder of the license to sell nonaerial common fireworks at retail, but a wholesaler or importer may also hold a retail permit in compliance with the provisions of this chapter.
(4) Wholesale or import licenses shall be issued for a twelve (12) month period beginning on March 31 each year and shall be nontransferable. The license shall be issued if the application is complete and in compliance with applicable law.
(5) Wholesale or import license applications shall be on a form approved by the department and shall include the name and address of the applicant (or the names of all partners, if a partnership, the name of the corporation and the corporate officers if a corporation, or the name of the limited liability company and all of its members, if a limited liability company) the primary location of the business, each location at which fireworks are to be stored and the applicant's Idaho sales tax seller's permit number, if applicable.
(6) A bond or valid certificate of public liability and property-casualty insurance providing coverage of at least one hundred thousand dollars ($100,000) for personal injury and property damage shall be presented at the time of application.
(7) The department may impose a fee for issuing a license under this section which shall not exceed one hundred dollars ($100).
(8) The license required under this section may be revoked if the licensee violates any provisions of this chapter. A license revocation proceeding shall comply with the provisions of chapter 52, title 67, Idaho Code.
(9) The license shall be displayed in public view at each location listed on the license.
(10) An importer or wholesaler shall keep a record of all wholesale transactions showing the name, address, sales tax seller's permit number, if applicable, and type and quantity of items sold.

Idaho Code § 39-2603

[39-2603, added 1997, ch. 246, sec. 2, p. 710.]