{"data":{"id":"us-id/idaho-code-63-3618","jurisdiction":"us-id","citation":"Idaho Code § 63-3618","heading":"Taxpayer.","body":"The term \"taxpayer\" means any person subject to or liable for any taxes imposed by this act.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 36 SALES TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch36/sect63-3618/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:53Z","sha256":"0bd23ed6bab6cbba29e3fd421e7ddce4310b00ec207813cd97eb0f20d3dde637","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3616","next":"us-id/idaho-code-63-3619"},"notice":"GroundRules: Original legal text. Not legal advice."}