Idaho Statutes
§ 63-3609 — RETAIL SALE — SALE AT RETAIL
Idaho § 63-3609
This text of Idaho § 63-3609 (RETAIL SALE — SALE AT RETAIL) 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 § 63-3609 (2026).
Text
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.
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Related
Boise Bowling Center v. State
461 P.2d 262 (Idaho Supreme Court, 1969)
Consolidated Freightways Corp. v. State, Department of Revenue & Taxation
735 P.2d 963 (Idaho Supreme Court, 1987)
State v. Barlow
746 P.2d 1032 (Idaho Court of Appeals, 1987)
Old West Realty, Inc. v. Idaho State Tax Commission
716 P.2d 1318 (Idaho Supreme Court, 1986)
Potlatch Corp. v. Idaho State Tax Commission
813 P.2d 340 (Idaho Supreme Court, 1991)
Bunker Hill Co. v. State ex rel. State Tax Commission
725 P.2d 162 (Idaho Supreme Court, 1986)
Crane Creek Country Club v. Idaho State Tax Commission
841 P.2d 410 (Idaho Supreme Court, 1992)
Idaho State Tax Commission v. Boise Cascade Corp.
543 P.2d 865 (Idaho Supreme Court, 1975)
Legislative History
[63-3609, added 1965, ch. 195, sec. 9, p. 408; am. 1967, ch. 290, sec. 1, p. 805; am. 1971, ch. 213, sec. 2, p. 935; am. 1985, ch. 140, sec. 1, p. 383; am. 1986, ch. 30, sec. 11, p. 93; am. 1996, ch. 46, sec. 2, p. 120; am. 1998, ch. 48, sec. 1, p. 195; am. 2021, ch. 31, sec. 2, p. 74.]
Nearby Sections
15
§ 63-1003
LIEN AND EFFECT OF DELINQUENCY§ 63-1006
HEARING AND ISSUANCE OF TAX DEED§ 63-1007
REDEMPTION — EXPIRATION OF RIGHT§ 63-1008
EFFECT OF TAX DEED AS EVIDENCE§ 63-1009
EFFECT OF TAX DEED AS CONVEYANCE§ 63-1010
DEEDS UPON REDEMPTIONCite This Page — Counsel Stack
Bluebook (online)
Idaho § 63-3609, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/63-3609.