Idaho § 63-3620F
Full text of Idaho Idaho Statutes § 63-3620F, with citation guidance and answers to common questions.
§ 63-3620F.
distribution of tax collected by marketplace facilitators and out-of-state retailers. (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.
(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.
[63-3620F, added 2019, ch. 320, sec. 4, p. 950; am. 2022, ch. 318, sec. 2, p. 1012; am. 2023, ch. 200, sec. 14, p. 552.]
Frequently Asked Questions About Idaho § 63-3620F
What does Idaho Statutes § 63-3620F cover?
Section 63-3620F 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 § 63-3620F?
A common citation format is "Idaho Statutes § 63-3620F" (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 § 63-3620F 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.