Section 35.01.02.053 - FEES CHARGED FOR FAX SERVICES
Sections 63-3612, 63-3616, Idaho Code
01.Sending a Fax. A fee charged for sending a fax is not taxable.02.Receiving a Fax. A fee charged by a print shop, hotel, or other retailer to a person receiving and printing a fax is a fee charged for a photocopy and is a taxable sale of tangible personal property.