Idaho Statutes
§ 23-217 — SURCHARGE ADDED TO PRICE OF ALCOHOLIC LIQUOR AND ALL OTHER MERCHANDISE SOLD — COLLECTION AND REMISSION BY DIRECTOR
Idaho § 23-217
This text of Idaho § 23-217 (SURCHARGE ADDED TO PRICE OF ALCOHOLIC LIQUOR AND ALL OTHER MERCHANDISE SOLD — COLLECTION AND REMISSION BY DIRECTOR) 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 § 23-217 (2026).
Text
(1)The director of the division is hereby authorized and directed to include in the price of alcoholic liquor and all other merchandise sold in the division, and its branches, a surcharge equal to two percent (2%) of the current price per unit computed to the nearest multiple of five cents (5¢).
(2)After the price of the surcharge has been included, the director of the division is hereby authorized and directed to allow a discount of five percent (5%) from the price of each order of alcoholic liquor and all other merchandise sold to any licensee, as defined in section 23-902 (8), Idaho Code.
(3)The surcharge imposed pursuant to this section shall be collected and credited monthly to the drug court, mental health court and family court services fund, as set forth in section 1-1625, Idaho
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Legislative History
[23-217, added 1959, ch. 166, sec. 1, p. 386; am. 1961, ch. 248, sec. 1, p. 411; am. 1963, ch. 428, sec. 1, p. 1107; am. 1971, ch. 3 (E.S.), sec. 1, p. 9; am. 1972, ch. 311, sec. 1, p. 772; am. 1973, ch. 290, sec. 1, p. 613; am. 1974, ch. 22, sec. 10, p. 592; am. 1974, ch. 213, sec. 1, p. 1558; am. 1976, ch. 317, sec. 1, p. 1086; am. 1982, ch. 255, sec. 1, p. 654; am. 1994, ch. 180, sec. 36, p. 450; am. 2003, ch. 291, sec. 1, p. 792; am. 2004, ch. 318, sec. 2, p. 893; am. 2005, ch. 360, sec. 3, p. 1146; am. 2006, ch. 18, sec. 2, p. 69; am. 2009, ch. 23, sec. 17, p. 57; am. 2016, ch. 268, sec. 4, p. 723.]
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
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Bluebook (online)
Idaho § 23-217, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/23-217.