Idaho § 23-1014 - License fees
Full text of Idaho Idaho Statutes § 23-1014 — License fees, with citation guidance and answers to common questions.
§ 23-1014. License fees
Every person licensed under the provisions of this chapter shall pay to the state of Idaho an annual license fee according to the following schedule:
(1) Brewer annually producing
(a) Under 10,000 gallons
(b) 10,000 to 100,000 gallons
(c) 100,000 to 930,000 gallons
(d) 930,000 gallons or more
A like amount shall be paid for each separate brewery operated by the licensee.
(2) Wholesaler
(a) For each separate warehouse used for the purpose of wholesaling or dispensing beer
(3) Dealer
(4) Retailer
(a) For each store from which beer is retailed
(b) For each store from which a licensed retailer sells keg beer for consumption off premises
Nothing in this chapter shall be so construed to prohibit municipalities or counties from licensing and regulating places of business where beer is sold to the consumer.
[23-1014, added 1987, ch. 91, sec. 2, p. 173; am. 1994, ch. 13, sec. 1, p. 20.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 23-1014
What does Idaho Statutes § 23-1014 cover?
Section 23-1014 ("License fees") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 23-1014?
A common citation format is "Idaho Statutes § 23-1014" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 23-1014 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.