Section 35.01.02.035 - LAYAWAY SALESSections 63-3612, 63-3613, Idaho Code
01.In General. Sales tax must be collected on the total sales price of the items on layaway at the time of sale.02.The Time a Sale Occurs. A sale occurs when title to property passes through delivery to the customer or absolute and unconditional appropriation to a contract. a. The sales tax is accrued and remitted to the state based on the tax rate in effect at the time of sale.b. Separately stated nonrefundable layaway service charges are not taxable.Idaho Admin. Code r. 35.01.02.035