{"data":{"id":"us-id/idaho-code-63-3622m","jurisdiction":"us-id","citation":"Idaho Code § 63-3622M","heading":"Liquor sales.","body":"There are exempted from the taxes imposed by this chapter sales of liquor by the state liquor division to a person licensed under the provisions of chapter 9, title 23, Idaho Code, for resale as liquor by-the-drink.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 36 SALES TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch36/sect63-3622m/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:54Z","sha256":"cf78530ff55c67fed4229c828b2f9bc3518b23530948aaf201ea893b40dca4b9","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3622ll","next":"us-id/idaho-code-63-3622mm"},"notice":"GroundRules: Original legal text. Not legal advice."}