Idaho § 63-3622E CONTAINERS

Idaho Statutes

§ 63-3622E — CONTAINERS

Idaho § 63-3622E

Title 63REVENUE AND TAXATION

Ch. 36SALES TAX

This text of Idaho § 63-3622E (CONTAINERS) 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 § 63-3622E (2026).

Text

There is exempted from the taxes imposed by this chapter the sale or purchase of containers in the following categories:

(a)Nonreturnable containers when sold without the contents to persons who place the contents in the container and sell the contents together with the container.

(b)Containers when sold with the contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by this act.

(c)Returnable containers when sold with the contents in connection with a retail sale of the contents or when resold for filling.

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There is exempted from the taxes imposed by this chapter the sale or purchase of containers in the following categories:
(a) Nonreturnable containers when sold without the contents to persons who place the contents in the container and sell the contents together with the container.
(b) Containers when sold with the contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by this act.
(c) Returnable containers when sold with the contents in connection with a retail sale of the contents or when resold for filling.