Section 35.01.02.001 - TITLE AND SCOPE01.Title. These rules are titled IDAPA 35.01.02, "Idaho Sales and Use Tax Administrative Rules."02.Scope. These rules are construed to reach the full jurisdictional extent of the state of Idaho's authority to impose an excise tax upon each sale at retail of the sales price of all property subject to taxation under this act and on the storage, use, or other consumption in this state of tangible personal property.Idaho Admin. Code r. 35.01.02.001