Idaho Code 23-1048 – Liability for Payment of Taxes On Beer
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(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.
Terms Used In Idaho Code 23-1048
- Beer: means any beverage obtained by the alcoholic fermentation of an infusion or decoction of barley, malt and/or other ingredients in drinkable water. See Idaho Code 23-1001
- Retailer: means a person licensed to sell beer to consumers at premises described in the license. See Idaho Code 23-1001
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
- Wholesaler: means any person licensed to sell beer to retailers, wholesalers, permittees or consumers and to distribute beer from warehouse premises described in the license. See Idaho Code 23-1001