| 63-3601 | TITLE OF ACT |
| 63-3602 | DEFINITIONS |
| 63-3603 | FARMING |
| 63-3604 | IN THIS STATE -- IN THE STATE |
| 63-3605 | INCLUDES AND INCLUDING |
| 63-3605A | LOGGING |
| 63-3605B | MINING |
| 63-3606 | NEW MANUFACTURED HOME |
| 63-3606A | MODULAR BUILDING |
| 63-3606B | MOTOR VEHICLE |
| 63-3607 | PERSON |
| 63-3608 | PURCHASE |
| 63-3609 | RETAIL SALE -- SALE AT RETAIL |
| 63-3610 | RETAILER |
| 63-3611 | RETAILER ENGAGED IN BUSINESS IN THIS STATE |
| 63-3612 | SALE |
| 63-3613 | SALES PRICE |
| 63-3614 | SELLER |
| 63-3615 | STORAGE -- USE |
| 63-3616 | TANGIBLE PERSONAL PROPERTY |
| 63-3618 | TAXPAYER |
| 63-3619 | IMPOSITION AND RATE OF THE SALES TAX |
| 63-3620 | PERMITS -- ISSUANCE -- REVOCATION -- PENALTIES |
| 63-3620A | REVOCATION, SUSPENSION OR EXPIRATION OF PERMITS HELD BY PERSONS NOT ACTIVELY ENGAGED IN BUSINESS |
| 63-3620B | AGREEMENTS TO COLLECT AND REMIT SALES TAX |
| 63-3620C | PROMOTER SPONSORED EVENTS |
| 63-3621 | IMPOSITION AND RATE OF THE USE TAX -- EXEMPTIONS |
| 63-3621A | USE TAX ON TRANSIENT EQUIPMENT |
| 63-3622 | EXEMPTIONS -- EXEMPTION AND RESALE CERTIFICATES -- PENALTIES |
| 63-3622A | PROHIBITED TAXES |
| 63-3622B | OUT-OF-STATE CONTRACTS |
| 63-3622C | MOTOR FUELS SUBJECT TO TAX |
| 63-3622D | PRODUCTION EXEMPTION |
| 63-3622E | CONTAINERS |
| 63-3622F | UTILITIES |
| 63-3622G | HEATING MATERIALS |
| 63-3622I | LITERATURE |
| 63-3622J | SCHOOL, CHURCH AND SENIOR CITIZEN MEALS |
| 63-3622K | OCCASIONAL SALES |
| 63-3622L | DE MINIMIS SALES |
| 63-3622M | LIQUOR SALES |
| 63-3622N | PRESCRIPTIONS |
| 63-3622O | EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS |
| 63-3622P | PURCHASES SHIPPED OUT-OF-STATE BY A COMMON CARRIER |
| 63-3622Q | OUT-OF-STATE SHIPMENTS |
| 63-3622R | MOTOR VEHICLES, USED MANUFACTURED HOMES, VESSELS, ALL-TERRAIN VEHICLES, TRAILERS, OFF-ROAD MOTORCYCLES AND SNOWMOBILES |
| 63-3622S | RADIO AND TELEVISION BROADCASTING EQUIPMENT |
| 63-3622T | EQUIPMENT TO PRODUCE CERTAIN NEWSPAPERS |
| 63-3622U | FUNERAL SERVICES |
| 63-3622V | BULLION |
| 63-3622W | IRRIGATION EQUIPMENT AND SUPPLIES |
| 63-3622X | POLLUTION CONTROL EQUIPMENT |
| 63-3622Y | TAXATION OF AERIAL PASSENGER TRAMWAYS AND SNOWGROOMING AND SNOWMAKING EQUIPMENT |
| 63-3622Z | SALES BY INDIAN TRIBES |
| 63-3622AA | EXEMPTION FOR OFFICIAL DOCUMENTS |
| 63-3622BB | RESEARCH AND DEVELOPMENT AT THE INEEL |
| 63-3622CC | RAILROAD ROLLING STOCK |
| 63-3622DD | PARTS FOR RAILROAD ROLLING STOCK |
| 63-3622EE | PURCHASES FOR THE FEDERAL SPECIAL SUPPLEMENTAL FOOD PROGRAM FOR WOMEN, INFANTS AND CHILDREN (WIC) |
| 63-3622FF | PURCHASES MADE WITH FEDERAL FOOD STAMPS |
| 63-3622GG | AIRCRAFT |
| 63-3622HH | PRODUCTION EXEMPTION SHALL NOT APPLY TO SALES REGARDING RECREATION-RELATED VEHICLES |
| 63-3622II | MONEY-OPERATED DISPENSING EQUIPMENT |
| 63-3622JJ | LOGGING EXEMPTION |
| 63-3622KK | INCIDENTAL SALES BY RELIGIOUS CORPORATIONS OR SOCIETIES |
| 63-3622LL | MEDIA MEASUREMENT SERVICES EXEMPTION |
| 63-3622MM | LIVESTOCK SOLD AT LIVESTOCK MARKETS |
| 63-3622NN | CLEAN ROOMS |
| 63-3622PP | IDAHO COMMEMORATIVE SILVER MEDALLIONS |
| 63-3622QQ | EQUIPMENT USED IN ALTERNATIVE METHOD OF GENERATION OF ELECTRICITY |
| 63-3622RR | RESEARCH AND DEVELOPMENT |
| 63-3623 | RETURNS AND PAYMENTS |
| 63-3623A | TAXES AS STATE MONEY |
| 63-3623B | AMUSEMENT DEVICES |
| 63-3624 | ADMINISTRATION |
| 63-3625 | SECURITY FOR TAX |
| 63-3626 | REFUNDS, LIMITATIONS, INTEREST |
| 63-3627 | RESPONSIBILITY FOR TAXES |
| 63-3628 | SUCCESSORS' LIABILITY |
| 63-3629 | DEFICIENCY DETERMINATIONS |
| 63-3630 | JEOPARDY DETERMINATIONS |
| 63-3631 | REDETERMINATION |
| 63-3632 | INTEREST ON DEFICIENCIES |
| 63-3633 | PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION |
| 63-3634 | ADDITIONS AND PENALTIES |
| 63-3634A | AUTHORITY TO ENTER AGREEMENTS |
| 63-3635 | COLLECTION AND ENFORCEMENT |
| 63-3638 | SALES TAX -- DISTRIBUTION |
| 63-3638A | SALES TAX ON LIQUOR TO BE PAID TO LIQUOR ACCOUNT |
| 63-3640 | CONTRACTS ENTERED INTO BEFORE EFFECTIVE DATE OF INCREASED TAX |
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