BUSINESS AND LICENSING REGULATIONS
CITY OF BONNERS FERRY: | Within the municipal boundaries of the City of Bonners Ferry, Boundary County, Idaho. |
INDIVIDUAL TRANSACTION: | Any sale of tangible personal property reflected on a single invoice, receipt, or statement for which the aggregate sale transaction has been completed between the buyer and the seller. |
PERSON: | Any individual, firm, co-partnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or combination acting as a unit. |
PURCHASE: | Any transfer, rental, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is a purchase. A transfer for consideration of any publication or of tangible personal property which has been produced, fabricated, or printed to the special order of the customer is also a purchase. |
RETAIL SALE/SALE AT RETAIL: | A sale of tangible personal property for any purpose other than resale of that property in the regular course of business or lease or rental of that property in the regular course of business where such rental or lease is taxable under Section 63-3612(2)(h), Idaho Code. 1. All persons engaged in constructing, altering, repairing or improving real estate, which includes construction of prefabricated buildings as defined in Title 63, Chapter 36 Idaho Code, are consumers of the material used by them; all sales to or use by such persons of tangible personal property are taxable whether or not such persons intend resale of the improved property. 2. The delivery in this State of tangible personal property by an owner or former owner thereof or by a factor, or agent of such owner, former owner or factory, if the delivery is to a consumer or person for redelivery to a consumer, pursuant to a retail sale made by a retailer not engaged in business in this State, is a retail sale in this State by the person making the delivery. He shall include the retail selling price of the property in his total sales subject to tax under this Chapter. 3. For the purposes of this Chapter as enacted, the sale or purchase of a prefabricated building is deemed a sale or purchase of real property and not a sale or purchase of tangible personal property. |
RETAILER: | The term "retailer" means and includes: 1. Every seller who makes any retail sale or sales of tangible personal property and every person engaged in the business of making retail sales at auction of tangible personal property owned by the person or others. 2. Every person engaged in the business of making sales for storage, use, or other consumption or in the business of making sales at auction of tangible personal property owned by the person or others for storage, use, or other consumption. 3. Every person making more than two (2) retail sales of tangible personal property during any twelve (12) month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy, or every person making fewer sales who holds himself out as engaging in the business of selling such tangible personal property at retail. 4. When the City Clerk determines that it is necessary for the efficient administration of this Chapter to regard any salesmen, representatives, peddlers, or canvassers as agents of the dealers, distributors, supervisors, or employers under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of such dealers, distributors, supervisors, or employers, the City Clerk may so regard them and may regard the dealers, distributors, supervisors, or employers as retailers for the purpose of this Chapter. |
SALE: | Any transfer of title, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration and shall include any transfer of possession through incorporation or any other artifice found by the State Tax Commission to be in lieu of, or equivalent to, a transfer of title, an exchange or barter. "Sale" shall also include: 1. Producing, fabricating, processing, printing, or imprinting of tangible personal property for a consideration for consumers who furnish either directly or indirectly the materials used in the producing, fabricating, processing, printing, or imprinting. 2. Furnishing, preparing, or serving for a consideration food, meals, or drinks. 3. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price. 4. A transfer for a consideration of the title or possession of tangible personal property which has been produced, fabricated, or printed to the special order of the customer, or of any publication. 5. Admission charges. 6. Receipts from the use of or the privilege of using tangible personal property or other facilities for recreational purposes. |
SALES PRICE: | The total amount for which tangible personal property including services agreed to be rendered as a part of the sale, is sold, rented or leased, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following: |
1. The cost of the property sold. However, in accordance with such rules and regulations as the State Tax Commission may prescribe, a deduction may be taken if the retailer has purchased property for some purpose other than resale or rental, has reimbursed his vendor for tax which the vendor is required to pay to the State or has paid the use tax with respect to the property, and has resold or rented the property prior to making any use of the property other than retention, demonstration, or display while holding it for sale in the regular course of business. If such a deduction is taken by the retailer, no refund or credit will be allowed to his vendor with respect to the sale of the property. 2. The cost of materials used, labor or service cost, losses, or any other expense. 3. The cost of transportation of the property prior to its sale. The term "sales price" does not include any of the following: 1. Discounts allowed and taken on sales, but only to the extent that such discounts represent price adjustments as opposed to cash discounts offered only as an inducement for prompt payment. 2. Any sums allowed on merchandise accepted in part payment of other merchandise. 3. The amount charged for property returned by customers when the amount charged therefor is refunded either in cash or credit; but this exclusion shall not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned. 4. The amount charged for labor or services rendered in installing or applying the property sold, provided that said amount is stated separately and such separate statement is not used as a means of avoiding imposition of this tax upon the actual sales price of the tangible personal property. |
5. The amount of any tax (not including, however, any manufacturers' or importers' excise tax) imposed by the United States upon or with respect to retail sales whether imposed upon the retailer or the consumer. 6. The amount charged for finance charges, carrying charges, service charges, time price differential, or interest on deferred payment sales, provided such charges are not used as a means of avoiding imposition of this tax upon the actual sales price of the tangible personal property. 7. Charges for transportation of tangible personal property after sale. | |
SALES TAX ACT: | The Idaho Sales Tax Act, Idaho Code section 63-3601, et. seq., including subsequent amendments thereto, which is hereby adopted by reference. |
SELLER: | Every person making sales at retail or retail sales to a buyer or consumer, whether as agent, broker, or principle. |
TANGIBLE PERSONAL PROPERTY: | Personal property which may be seen, weighed, measured, felt or touched, or which is in any other manner perceptible to the senses. |
TAXPAYER: | Any person subject to or liable for any taxes imposed by this Chapter. |
TRANSACTION: | A completed agreement between a buyer and a seller to exchange goods. (Ord. 609, 6-6-2023) |
BUSINESS AND LICENSING REGULATIONS
CITY OF BONNERS FERRY: | Within the municipal boundaries of the City of Bonners Ferry, Boundary County, Idaho. |
INDIVIDUAL TRANSACTION: | Any sale of tangible personal property reflected on a single invoice, receipt, or statement for which the aggregate sale transaction has been completed between the buyer and the seller. |
PERSON: | Any individual, firm, co-partnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or combination acting as a unit. |
PURCHASE: | Any transfer, rental, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is a purchase. A transfer for consideration of any publication or of tangible personal property which has been produced, fabricated, or printed to the special order of the customer is also a purchase. |
RETAIL SALE/SALE AT RETAIL: | A sale of tangible personal property for any purpose other than resale of that property in the regular course of business or lease or rental of that property in the regular course of business where such rental or lease is taxable under Section 63-3612(2)(h), Idaho Code. 1. All persons engaged in constructing, altering, repairing or improving real estate, which includes construction of prefabricated buildings as defined in Title 63, Chapter 36 Idaho Code, are consumers of the material used by them; all sales to or use by such persons of tangible personal property are taxable whether or not such persons intend resale of the improved property. 2. The delivery in this State of tangible personal property by an owner or former owner thereof or by a factor, or agent of such owner, former owner or factory, if the delivery is to a consumer or person for redelivery to a consumer, pursuant to a retail sale made by a retailer not engaged in business in this State, is a retail sale in this State by the person making the delivery. He shall include the retail selling price of the property in his total sales subject to tax under this Chapter. 3. For the purposes of this Chapter as enacted, the sale or purchase of a prefabricated building is deemed a sale or purchase of real property and not a sale or purchase of tangible personal property. |
RETAILER: | The term "retailer" means and includes: 1. Every seller who makes any retail sale or sales of tangible personal property and every person engaged in the business of making retail sales at auction of tangible personal property owned by the person or others. 2. Every person engaged in the business of making sales for storage, use, or other consumption or in the business of making sales at auction of tangible personal property owned by the person or others for storage, use, or other consumption. 3. Every person making more than two (2) retail sales of tangible personal property during any twelve (12) month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy, or every person making fewer sales who holds himself out as engaging in the business of selling such tangible personal property at retail. 4. When the City Clerk determines that it is necessary for the efficient administration of this Chapter to regard any salesmen, representatives, peddlers, or canvassers as agents of the dealers, distributors, supervisors, or employers under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of such dealers, distributors, supervisors, or employers, the City Clerk may so regard them and may regard the dealers, distributors, supervisors, or employers as retailers for the purpose of this Chapter. |
SALE: | Any transfer of title, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration and shall include any transfer of possession through incorporation or any other artifice found by the State Tax Commission to be in lieu of, or equivalent to, a transfer of title, an exchange or barter. "Sale" shall also include: 1. Producing, fabricating, processing, printing, or imprinting of tangible personal property for a consideration for consumers who furnish either directly or indirectly the materials used in the producing, fabricating, processing, printing, or imprinting. 2. Furnishing, preparing, or serving for a consideration food, meals, or drinks. 3. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price. 4. A transfer for a consideration of the title or possession of tangible personal property which has been produced, fabricated, or printed to the special order of the customer, or of any publication. 5. Admission charges. 6. Receipts from the use of or the privilege of using tangible personal property or other facilities for recreational purposes. |
SALES PRICE: | The total amount for which tangible personal property including services agreed to be rendered as a part of the sale, is sold, rented or leased, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following: |
1. The cost of the property sold. However, in accordance with such rules and regulations as the State Tax Commission may prescribe, a deduction may be taken if the retailer has purchased property for some purpose other than resale or rental, has reimbursed his vendor for tax which the vendor is required to pay to the State or has paid the use tax with respect to the property, and has resold or rented the property prior to making any use of the property other than retention, demonstration, or display while holding it for sale in the regular course of business. If such a deduction is taken by the retailer, no refund or credit will be allowed to his vendor with respect to the sale of the property. 2. The cost of materials used, labor or service cost, losses, or any other expense. 3. The cost of transportation of the property prior to its sale. The term "sales price" does not include any of the following: 1. Discounts allowed and taken on sales, but only to the extent that such discounts represent price adjustments as opposed to cash discounts offered only as an inducement for prompt payment. 2. Any sums allowed on merchandise accepted in part payment of other merchandise. 3. The amount charged for property returned by customers when the amount charged therefor is refunded either in cash or credit; but this exclusion shall not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned. 4. The amount charged for labor or services rendered in installing or applying the property sold, provided that said amount is stated separately and such separate statement is not used as a means of avoiding imposition of this tax upon the actual sales price of the tangible personal property. |
5. The amount of any tax (not including, however, any manufacturers' or importers' excise tax) imposed by the United States upon or with respect to retail sales whether imposed upon the retailer or the consumer. 6. The amount charged for finance charges, carrying charges, service charges, time price differential, or interest on deferred payment sales, provided such charges are not used as a means of avoiding imposition of this tax upon the actual sales price of the tangible personal property. 7. Charges for transportation of tangible personal property after sale. | |
SALES TAX ACT: | The Idaho Sales Tax Act, Idaho Code section 63-3601, et. seq., including subsequent amendments thereto, which is hereby adopted by reference. |
SELLER: | Every person making sales at retail or retail sales to a buyer or consumer, whether as agent, broker, or principle. |
TANGIBLE PERSONAL PROPERTY: | Personal property which may be seen, weighed, measured, felt or touched, or which is in any other manner perceptible to the senses. |
TAXPAYER: | Any person subject to or liable for any taxes imposed by this Chapter. |
TRANSACTION: | A completed agreement between a buyer and a seller to exchange goods. (Ord. 609, 6-6-2023) |