SALT Report 2293 – The Idaho State Legislature amended an existing law regarding the use tax exemption for tastings of wine, beer or food when they are provided as a free sample to a potential customer.
House Bill 187 states that a tasting of wine or beer is now defined as the maximum serving allowed by state or federal laws for such occasions provided to a potential customer, at no charge, at a location where like or similar beverages are sold. For nonalcoholic beverages and food, a tasting is defined as a sample from a unit available for sale at the tasting location.
This Bill was effective March 21, 2013.
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