Idaho Statutes
§ 23-1048 — LIABILITY FOR PAYMENT OF TAXES ON BEER
Idaho § 23-1048
This text of Idaho § 23-1048 (LIABILITY FOR PAYMENT OF TAXES ON BEER) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Idaho Code § 23-1048 (2026).
Text
(1)Every sale of beer to a retailer licensed in this state or to a consumer in this state shall constitute a sale of beer for resale or consumption in this state and such wholesaler shall be liable for the payment of taxes thereon. Sales of beer by such wholesaler for the purpose of and resulting in export of such beer from this state for resale outside this state shall be exempt from the taxes on beer imposed by this state.
(2)Every sale of beer by a wholesaler licensed in this state shall constitute a sale of beer for resale or consumption in this state, whether said sale is made within or without this state, and such wholesaler shall be liable for the payment of taxes thereon, except as provided in subsection (1) hereof.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
[I.C., sec. 23-1048, as added by 1961, ch. 259, sec. 1, p. 430; am. 1974, ch. 27, sec. 60, p. 811; am. 1980, ch. 239, sec. 2, p. 556.]
Nearby Sections
15
§ 23-1001
DEFINITIONS§ 23-1002
ALCOHOLIC CONTENT§ 23-1004
DEALERS’ LICENSE FEE§ 23-1005
QUALIFICATIONS OF LICENSEES§ 23-1008
TAX — DISTRIBUTION — RULES — REPORTS§ 23-1009
RETAILERS’ LOCAL LICENSES§ 23-101
SHORT TITLE§ 23-1011
ISSUANCE OF LICENSES§ 23-1011A
OFFICERS MAY EXAMINE PREMISESCite This Page — Counsel Stack
Bluebook (online)
Idaho § 23-1048, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/23-1048.