Idaho Code
Idaho Code

Idaho Code § 63-3601 (2026)

Title of act. 

✓ current as of May 2026
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Title of act. 

This act is known and may be cited as "The Idaho Sales Tax Act."

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 1986–2026 · leading case: City of Sun Valley v. Sun Valley Co., 912 P.2d 106 (Idaho 1996).
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City of Sun Valley v. Sun Valley Co., 912 P.2d 106 (Idaho 1996). “The Ketchum ordinance imposes a sales tax upon each retail sale within the City of Ketchum at the rate of 1% of the sales price of all property subject to taxation under the ISTA Ketchum City Sales Tax Ordinance No.”
Old West Realty, Inc. v. Idaho State Tax Comm'n, 716 P.2d 1318 (Idaho 1986). · cites it 2× “The district court ruled that the transfer of multiple listing booklets from Ada County Multiple Listing Service (Ada MLS) to appellant constituted a taxable transaction under the Idaho sales and/or use tax provisions, I.C. §§ 63-3601 et seq., because: (1) the transaction…”
Crane Creek Country Club v. Idaho State Tax Comm'n, 790 P.2d 366 (Idaho 1990). · cites it 2× “In 1965 our legislature enacted the Idaho Sales Tax Act (codified at I.C. § 63-3601 to 3638A (1989)). Subsequently, the Tax Commission promulgated a regulation (the regulation), stating that charges for membership dues or other fees required to be paid to golf clubs, racquet…”
Crane Creek Country Club v. Idaho State Tax Comm'n, 841 P.2d 410 (Idaho 1992). · cites it 2× “§ 63-3612(f) and are thus subject to sales tax under the Idaho Sales Tax Act, I.C. § 63-3601 et seq. Crane Creek appealed the district court decision.”
WAFD, Inc. v. Idaho State Tax Comm'n (Idaho 2026). “In 2011, the legislature amended the Idaho Sales Tax Act, Idaho Code sections 63-3601 through 63-3642, to add a sales tax exemption for any gratuity, whether voluntary or mandatory.”
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