Idaho Code
Idaho Code

Idaho Code § 63-3619 (2026)

Imposition and rate of the sales tax. 

✓ current as of May 2026
Find cases: SyfertCases citing this section IClegislature.idaho.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

Imposition and rate of the sales tax. 

An excise tax is hereby imposed upon each sale at retail at the rate of six percent (6%) of the sales price of all retail sales subject to taxation under this chapter and such amount shall be computed monthly on all sales at retail within the preceding month.

(a)  The tax shall apply to, be computed on, and collected for all credit, installment, conditional or similar sales at the time of the sale or, in the case of rentals, at the time the rental is charged.
(b)  The tax hereby imposed shall be collected by the retailer from the consumer.
(c)  The state tax commission shall provide schedules for collection of the tax on sales which involve a fraction of a dollar. The retailer shall calculate the tax upon the entire amount of the purchases of the consumer made at a particular time and not separately upon each item purchased. The retailer may retain any amount collected under the bracket system prescribed which is in excess of the amount of tax for which he is liable to the state during the period as compensation for the work of collecting the tax.
(d)  It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or that if added it or any part thereof will be refunded. Any person violating any provision of this section is guilty of a misdemeanor.
(e)  The tax commission may by rule provide that the amount collected by the retailer from the customer in reimbursement of the tax be displayed separately from the list price, the price advertised on the premises, the marked price, or other price on the sales slip or other proof of sale.
(f)  The taxes imposed by this chapter shall apply to the sales to contractors purchasing for use in the performance of contracts with the United States.
Notes of Decisions
Cited in 9 cases, 1969–2017 · leading case: Chandler's-Boise LLC v. Idaho State Tax Comm'n, 398 P.3d 180 (Idaho 2017).
Sort: Relevance Newest Treatment
Chandler's-Boise LLC v. Idaho State Tax Comm'n, 398 P.3d 180 (Idaho 2017). · cites it 9× “” I.C. § 63-3619. A “sale” is defined by Idaho Code section 63- 3612(1) as follows: 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…”
State v. Nunez, 981 P.2d 738 (Idaho 1999). · cites it 2× “§ 63-3075(b) and I.C. § 63-3619 in that he “evaded, defeated or avoided paying sales tax” on four separate personal purchases.”
Boise Bowling Ctr. v. State, 461 P.2d 262 (Idaho 1969). · cites it 4× “” Since an , excise tax is imposed on each retail sale at the rate of 3% of the sales price, I.C. § 63-3619, the Tax Collector, pursuant to I.”
Old West Realty, Inc. v. Idaho State Tax Comm'n, 716 P.2d 1318 (Idaho 1986). · cites it 2× “I.C. § 63-3619. The taxing authority conferred by the Act is expansive.”
Evans v. Idaho State Tax Comm'n, 540 P.2d 810 (Idaho 1975). · cites it 2× “Now I.C. § 63-3619]. “(d) It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of…”
Bunker Hill Co. v. State ex rel. State Tax Comm'n, 725 P.2d 162 (Idaho 1986). · cites it 2× “I.C. § 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…”
Crane Creek Country Club v. Idaho State Tax Comm'n, 841 P.2d 410 (Idaho 1992). · cites it 2× “I.C. § 63-3619 imposes a sales tax on all sales at retail.”
State v. Neufeld, 518 P.2d 967 (Idaho 1974). · cites it 2× “Because the purchase in this action was not a sale to a consumer, but was a wholesale transaction, it was not within the prohibition of I.”
Idaho State Tax Comm'n v. Boise Cascade Corp., 543 P.2d 865 (Idaho 1975). · cites it 2× “§ 63-3609, requiring the payment of a sales *313 tax pursuant to I.C. § 63-3619, on the sales price of the homes.”
— Idaho Code § 63-3619(b) — 1 case
Boise Bowling Ctr. v. State, 461 P.2d 262 (Idaho 1969). “” Since an , excise tax is imposed on each retail sale at the rate of 3% of the sales price, I.C. § 63-3619, the Tax Collector, pursuant to I.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.