Idaho Code
Idaho Code § 63-3612 (2026)
Sale.
✓ current as of May 2026
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Sale.
(1) The term "sale" means any transfer of title, exchange or barter, conditional or otherwise, of tangible personal property for a consideration and shall include any similar transfer of possession found by the state tax commission to be in lieu of, or equivalent to, a transfer of title, exchange or barter.
(2) "Sale" shall also include the following transactions when a consideration is transferred, exchanged or bartered:
(a) Producing, fabricating, processing, printing, or imprinting of tangible personal property for consumers who furnish, either directly or indirectly, the tangible personal property used in the producing, fabricating, processing, printing, or imprinting.
(b) Furnishing, preparing, or serving food, meals, or drinks and nondepreciable goods and services directly consumed by customers included in the charge thereof.
(c) A transfer of possession of property where the seller retains the title as security for the payment of the sales price.
(d) A transfer of the title or possession of tangible personal property which has been produced, fabricated, or printed to the special order of the customer, or of any publication.
(e) Admission to a place or for an event in Idaho, provided that an organization conducting an exempt function as defined in section 527 or exempted by section 501(c)(3) of the Internal Revenue Code, as incorporated in section 63-3004, Idaho Code, and collecting any charges for attendance at the aforementioned event, shall not have those admission charges be defined as a sale if the event:
(i) Is not predominately recreational or commercial; and
(ii) Any included entertainment value is minimal when compared to the charge for attendance; and
(iii) Such entity has paid sales and use tax on taxable property or services used during the event.
(f) The use of or the privilege of using tangible personal property or facilities for recreation.
(g) Providing hotel, motel, campground, or trailer court accommodations, nondepreciable goods directly consumed by customers and included services, except where residence is maintained continuously under the terms of a lease or similar agreement for a period in excess of thirty (30) days.
(h) The lease or rental of tangible personal property.
(i) The intrastate transportation for hire by air of freight or passengers, except (1) as part of a regularly scheduled flight by a certified air carrier, under authority of the United States, or (2) when providing air ambulance services.
(3) As used in subsections (2)(b) and (2)(g) of this section, goods "directly consumed by customers" shall not be interpreted to mean any linens, bedding, cloth napkins or similar nondisposable property.
Notes of Decisions
Cited in 12
cases (1 in the last 5 years), 1969–2023 · leading case: City of Sun Valley v. Sun Valley Co., 851 P.2d 961 (Idaho 1993).
City of Sun Valley v. Sun Valley Co., 851 P.2d 961 (Idaho 1993). “BACKGROUND AND PRIOR PROCEEDINGS The City of Sun Valley (Sun Valley) originally filed this action for declaratory judgment against Sinclair Oil Corporation (Sinclair), owners of Sun Valley ski area, to determine if receipts for the sale of lift tickets are taxable under the…”
City of Sun Valley v. Sun Valley Co., 912 P.2d 106 (Idaho 1996). “Under the ordinances, as well as under I.C. § 63-3612 of the ISTA, a sale is defined as any transfer of title of tangible personal property for a consideration and includes “[rjeceipts from the use of or the privilege of using tangible personal property or other facilities for…”
Chandler's-Boise LLC v. Idaho State Tax Comm'n, 398 P.3d 180 (Idaho 2017). “I.C. § 63-3612(1). Idaho Code section 63-3612(2)(b) provides that a “sale” also includes “[f]urnishing, preparing, or serving food, meals, or drinks and nondepreciable goods and services directly consumed by customers included in the charge thereof.”
Boise Bowling Ctr. v. State, 461 P.2d 262 (Idaho 1969). “” I.C. § 63-3612(h) 2 defines the term “sale” as including, “receipts from the lease or rental of tangible personal property.”
Consol. Freightways Corp. v. State, Dep't of Revenue & Taxation, 735 P.2d 963 (Idaho 1987). “ The terms "retail sale" or "sale at retail" means a sale of tangible personal property for any purpose other than resale of that property in the regular course of business or lease or rental of that property in the regular course of business where such rental or lease is…”
Alcala v. Verbruggen Palletizing Solutions, Inc., 531 P.3d 1085 (Idaho 2023). “, where the transaction “consists in the passing of title [(to goods)] from the seller to the buyer for a price.”
Gracie, LLC v. Idaho State Tax Comm'n, 237 P.3d 1196 (Idaho 2010). “…HORTON concur. 1 . Included within the definition of "sale” is "[t]he lease or rental of tangible personal property.” I.C. § 63-3612(2)(h).”
Old West Realty, Inc. v. Idaho State Tax Comm'n, 716 P.2d 1318 (Idaho 1986). “of tangible personal property for a consideration_” I.C. § 63-3612. The district court noted that neither party raised any issue as to the transfer of title of the books.”
Crane Creek Country Club v. Idaho State Tax Comm'n, 841 P.2d 410 (Idaho 1992). “§ 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.C. § 63-3612 defines a sale as “any transfer of title, exchange or barter .”
Bunker Hill Co. v. State ex rel. State Tax Comm'n, 725 P.2d 162 (Idaho 1986). “— The terms “retail sale” or “sale at retail” means a sale of tangible personal property for any purpose other than resale of that property in the regular course of business or lease or rental of that property in the regular course of business where such rental or lease is…”
Ryder v. Idaho State Tax Comm'n, 939 P.2d 564 (Idaho 1997). “I.C. § 63-3612 (emphasis added). In 1983 the Tax Commission adopted the real object of the transaction test in Idaho Sales and Use Tax Regulation 09,1 (IDAPA 35.”
Idaho State Tax Comm'n v. Boise Cascade Corp., 543 P.2d 865 (Idaho 1975). “In addition, the Idaho Sales Tax Act defines “sale” as “any transfer of title, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property * * 2 Since title to *315 the home does not pass to the buyer until the home is…”
— Idaho Code § 63-3612(1) — 2 cases
Chandler's-Boise LLC v. Idaho State Tax Comm'n, 398 P.3d 180 (Idaho 2017). “I.C. § 63-3612(1). Idaho Code section 63-3612(2)(b) provides that a “sale” also includes “[f]urnishing, preparing, or serving food, meals, or drinks and nondepreciable goods and services directly consumed by customers included in the charge thereof.”
Alcala v. Verbruggen Palletizing Solutions, Inc., 531 P.3d 1085 (Idaho 2023). “, where the transaction “consists in the passing of title [(to goods)] from the seller to the buyer for a price.”
— Idaho Code § 63-3612(2)(b) — 1 case
Chandler's-Boise LLC v. Idaho State Tax Comm'n, 398 P.3d 180 (Idaho 2017). “I.C. § 63-3612(1). Idaho Code section 63-3612(2)(b) provides that a “sale” also includes “[f]urnishing, preparing, or serving food, meals, or drinks and nondepreciable goods and services directly consumed by customers included in the charge thereof.”
— Idaho Code § 63-3612(2)(h) — 1 case
Gracie, LLC v. Idaho State Tax Comm'n, 237 P.3d 1196 (Idaho 2010). “…HORTON concur. 1 . Included within the definition of "sale” is "[t]he lease or rental of tangible personal property.” I.C. § 63-3612(2)(h).”
— Idaho Code § 63-3612(e) — 1 case
City of Sun Valley v. Sun Valley Co., 851 P.2d 961 (Idaho 1993). “BACKGROUND AND PRIOR PROCEEDINGS The City of Sun Valley (Sun Valley) originally filed this action for declaratory judgment against Sinclair Oil Corporation (Sinclair), owners of Sun Valley ski area, to determine if receipts for the sale of lift tickets are taxable under the…”
— Idaho Code § 63-3612(f) — 3 cases
City of Sun Valley v. Sun Valley Co., 851 P.2d 961 (Idaho 1993). “BACKGROUND AND PRIOR PROCEEDINGS The City of Sun Valley (Sun Valley) originally filed this action for declaratory judgment against Sinclair Oil Corporation (Sinclair), owners of Sun Valley ski area, to determine if receipts for the sale of lift tickets are taxable under the…”
City of Sun Valley v. Sun Valley Co., 912 P.2d 106 (Idaho 1996). “Under the ordinances, as well as under I.C. § 63-3612 of the ISTA, a sale is defined as any transfer of title of tangible personal property for a consideration and includes “[rjeceipts from the use of or the privilege of using tangible personal property or other facilities for…”
Crane Creek Country Club v. Idaho State Tax Comm'n, 841 P.2d 410 (Idaho 1992). “§ 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.C. § 63-3612 defines a sale as “any transfer of title, exchange or barter .”
— Idaho Code § 63-3612(h) — 3 cases
Boise Bowling Ctr. v. State, 461 P.2d 262 (Idaho 1969). “” I.C. § 63-3612(h) 2 defines the term “sale” as including, “receipts from the lease or rental of tangible personal property.”
Consol. Freightways Corp. v. State, Dep't of Revenue & Taxation, 735 P.2d 963 (Idaho 1987). “ The terms "retail sale" or "sale at retail" means a sale of tangible personal property for any purpose other than resale of that property in the regular course of business or lease or rental of that property in the regular course of business where such rental or lease is…”
Bunker Hill Co. v. State ex rel. State Tax Comm'n, 725 P.2d 162 (Idaho 1986). “— The terms “retail sale” or “sale at retail” means a sale of tangible personal property for any purpose other than resale of that property in the regular course of business or lease or rental of that property in the regular course of business where such rental or lease is…”
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