Idaho Code 39-2603 – Wholesale and Import License Required
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(1) A license shall be required for any person to import fireworks into this state or to operate a wholesale fireworks business in this state.
(2) Fireworks shall only be delivered in this state by a person with a valid wholesale or import license under the following circumstances:
(a) (i) To a person with a valid sales tax seller’s permit issued pursuant to section 63-3620, Idaho Code; and
(ii) During a period beginning sixty (60) days prior to a date on which the retail sale or use of nonaerial common fireworks is authorized under this chapter; or
(b) To a person with a valid permit issued pursuant to section 39-2605, Idaho Code, within a reasonable time period before the display or event.
Terms Used In Idaho Code 39-2603
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Department: means the department of insurance, division of the state fire marshal. See Idaho Code 39-2602
- Fireworks: means any combustible or explosive composition, or any substance or combination of substances, or article prepared for the purpose of producing a visible or audible effect by combustion, explosion, deflagration or detonation. See Idaho Code 39-2602
- Importer: means any person who, for any purpose other than personal use, or a use associated with a specific public display or other event permit, is the first receiver of any fireworks in this state. See Idaho Code 39-2602
- License: means a nontransferable, formal authorization, issued by the department to engage in the acts of importing fireworks into this state or operating a wholesale fireworks business within this state. See Idaho Code 39-2602
- Month: means a calendar month, unless otherwise expressed. See Idaho Code 73-114
- Nonaerial common fireworks: means any fireworks such as ground spinners, fountains, sparklers, smoke devices or snakes designed to remain on or near the ground and not to travel outside a fifteen (15) foot diameter circle or emit sparks or other burning material which land outside a twenty (20) foot diameter circle or above a height of twenty (20) feet. See Idaho Code 39-2602
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Permit: means an authorization given by the authority having jurisdiction pursuant to section 39-2604 or 39-2605, Idaho Code. See Idaho Code 39-2602
- person: includes a corporation as well as a natural person;
Idaho Code 73-114Property: includes both real and personal property. See Idaho Code 73-114 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 Wholesale: means sale of fireworks to a retailer or wholesaler. See Idaho Code 39-2602
(3) Possession of a wholesale or import license does not authorize the holder of the license to sell nonaerial common fireworks at retail, but a wholesaler or importer may also hold a retail permit in compliance with the provisions of this chapter.
(4) Wholesale or import licenses shall be issued for a twelve (12) month period beginning on March 31 each year and shall be nontransferable. The license shall be issued if the application is complete and in compliance with applicable law.
(5) Wholesale or import license applications shall be on a form approved by the department and shall include the name and address of the applicant (or the names of all partners, if a partnership, the name of the corporation and the corporate officers if a corporation, or the name of the limited liability company and all of its members, if a limited liability company) the primary location of the business, each location at which fireworks are to be stored and the applicant’s Idaho sales tax seller’s permit number, if applicable.
(6) A bond or valid certificate of public liability and property-casualty insurance providing coverage of at least one hundred thousand dollars ($100,000) for personal injury and property damage shall be presented at the time of application.
(7) The department may impose a fee for issuing a license under this section which shall not exceed one hundred dollars ($100).
(8) The license required under this section may be revoked if the licensee violates any provisions of this chapter. A license revocation proceeding shall comply with the provisions of chapter 52, title 67, Idaho Code.
(9) The license shall be displayed in public view at each location listed on the license.
(10) An importer or wholesaler shall keep a record of all wholesale transactions showing the name, address, sales tax seller’s permit number, if applicable, and type and quantity of items sold.