Idaho § 63-3609 - Retail sale - Sale at retail
Full text of Idaho Idaho Statutes § 63-3609 — Retail sale - Sale at retail, with citation guidance and answers to common questions.
§ 63-3609. Retail sale - Sale at retail
The terms "retail sale" or "sale at retail" means a sale for any purpose other than resale in the regular course of business or lease or rental of property in the regular course of business where such rental or lease is taxable under section 63-3612 (h), Idaho Code.
(a) All persons engaged in constructing, altering, repairing or improving real estate 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.
(b) For the purpose of this chapter, the sale or purchase of personal property incidental to the sale of real property or used mobile or manufactured homes is deemed a sale of real property.
[63-3609, added 1965, ch. 195, sec. 9, p. 408; am. 1967, ch. 290, sec. 1, p. 805; am. 1971, ch. 213, sec. 2, p. 935; am. 1985, ch. 140, sec. 1, p. 383; am. 1986, ch. 30, sec. 11, p. 93; am. 1996, ch. 46, sec. 2, p. 120; am. 1998, ch. 48, sec. 1, p. 195; am. 2021, ch. 31, sec. 2, p. 74.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-3609
What does Idaho Statutes § 63-3609 cover?
Section 63-3609 ("Retail sale - Sale at retail") 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 § 63-3609?
A common citation format is "Idaho Statutes § 63-3609" (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 § 63-3609 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.