(1) State sales and use taxes collected by retailers without a physical presence in Idaho, as described in section 63-3611(3)(h), Idaho Code, and state sales and use taxes collected on transactions facilitated for third-party sellers by marketplace facilitators, as described in section 63-3605E, Idaho Code, shall be distributed as provided in this section.
(2)  All state sales and use taxes described in subsection (1) of this section shall be distributed by the state tax commission as follows:
(a)  An amount of money shall be distributed to the state refund account sufficient to pay current refund claims under this section. All refunds authorized for payment by the state tax commission shall be paid through the state refund account and those moneys are continuously appropriated; and
(b)  All remaining funds received pursuant to this section shall be distributed to the tax relief fund established in section 57-811, Idaho Code.
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Terms Used In Idaho Code 63-3620F

  • 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
(3)  Marketplace facilitators must obtain a separate seller’s permit and collect and remit under that separate permit for state sales and use taxes collected on transactions facilitated for third-party sellers.