{"data":{"id":"us-id/idaho-code-63-3614","jurisdiction":"us-id","citation":"Idaho Code § 63-3614","heading":"Seller.","body":"The term \"seller\" means every person making sales at retail or retail sales to a buyer or consumer, whether as agent, broker or principal.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 36 SALES TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch36/sect63-3614/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:53Z","sha256":"cf00fb2d212747c3dcfa3627aa3b036e4b58ec8c8fe6b1bcb09cd1c9611a1f42","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3613","next":"us-id/idaho-code-63-3615"},"notice":"GroundRules: Original legal text. Not legal advice."}