Idaho Code
Idaho Code § 63-3609 (2026)
Retail sale — Sale at retail.
✓ current as of May 2026
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Retail sale — Sale at retail.
The terms "retail sale" or "sale at retail" means a sale for any purpose other than resale in the regular course of business or lease or rental of property in the regular course of business where such rental or lease is taxable under section 63-3612(h), Idaho Code.
(a) All persons engaged in constructing, altering, repairing or improving real estate are consumers of the material used by them; all sales to or use by such persons of tangible personal property are taxable whether or not such persons intend resale of the improved property.
(b) For the purpose of this chapter, the sale or purchase of personal property incidental to the sale of real property or used mobile or manufactured homes is deemed a sale of real property.
Notes of Decisions
Cited in 8
cases, 1969–1992 · leading case: State v. Barlow, 746 P.2d 1032 (Idaho Ct. App. 1987).
State v. Barlow, 746 P.2d 1032 (Idaho Ct. App. 1987). “See I.C. § 63-3609. However, contractors who purchase tangible personal property for use in constructing or improving real estate must pay tax on the materials purchased.”
Consol. Freightways Corp. v. State, Dep't of Revenue & Taxation, 735 P.2d 963 (Idaho 1987). “I.C. § 63-3609, which was in effect during the period in question, in pertinent part defines a retail sale as follows: Retail sale Sale at retail.”
Potlatch Corp. v. Idaho State Tax Comm'n, 813 P.2d 340 (Idaho 1991). “In *5 referring to I.C. § 63-3609, the report stated: “Section 9(a) is intended to ensure that there will be a tax imposed on the sale of building materials and other items that will be used to erect buildings or otherwise improve real property.”
Bunker Hill Co. v. State ex rel. State Tax Comm'n, 725 P.2d 162 (Idaho 1986). “§ 63-3619 (1975-77) provides in pertinent part: An excise tax is hereby imposed upon each sale at retail at the rate of three per centum (3%) of the sales price of all property subject to taxation under this act____ The terms “retail sale” and “sale at retail” are defined in…”
Old West Realty, Inc. v. Idaho State Tax Comm'n, 716 P.2d 1318 (Idaho 1986). “A “sale at retail” is “a sale of tangible personal property for any purpose other than resale of that property in the regular course of business_” I.C. § 63-3609. The term “sale” is defined as “any transfer of title, .”
Boise Bowling Ctr. v. State, 461 P.2d 262 (Idaho 1969). “to the individual proprietors of the bowling establishments constituted a “retail sale” within' the meaning of I.C. § 63-3609. 1 This statute classifies a sale, lease or rental of personal property which is not held for resale (release or re-rental) as a “retail sale.”
Crane Creek Country Club v. Idaho State Tax Comm'n, 841 P.2d 410 (Idaho 1992). “I.C. § 63-3609 defines a “retail sale” as “a sale of tangible personal property for any purpose other than resale of that property in the regular course of business____” I.”
Idaho State Tax Comm'n v. Boise Cascade Corp., 543 P.2d 865 (Idaho 1975). “The single issue on appeal is whether the district court was correct in determining that the construction and sale of prefabricated homes, pursuant to an existing contract with the landowner, came within I.C. § 63-3609 (a) as it read during the time in question, requiring the…”
— Idaho Code § 63-3609(a) — 4 cases
State v. Barlow, 746 P.2d 1032 (Idaho Ct. App. 1987). “See I.C. § 63-3609. However, contractors who purchase tangible personal property for use in constructing or improving real estate must pay tax on the materials purchased.”
Potlatch Corp. v. Idaho State Tax Comm'n, 813 P.2d 340 (Idaho 1991). “In *5 referring to I.C. § 63-3609, the report stated: “Section 9(a) is intended to ensure that there will be a tax imposed on the sale of building materials and other items that will be used to erect buildings or otherwise improve real property.”
Bunker Hill Co. v. State ex rel. State Tax Comm'n, 725 P.2d 162 (Idaho 1986). “§ 63-3619 (1975-77) provides in pertinent part: An excise tax is hereby imposed upon each sale at retail at the rate of three per centum (3%) of the sales price of all property subject to taxation under this act____ The terms “retail sale” and “sale at retail” are defined in…”
Idaho State Tax Comm'n v. Boise Cascade Corp., 543 P.2d 865 (Idaho 1975). “The single issue on appeal is whether the district court was correct in determining that the construction and sale of prefabricated homes, pursuant to an existing contract with the landowner, came within I.C. § 63-3609 (a) as it read during the time in question, requiring the…”
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