Only wine 16% ABV and under, distilled spirits products 14% ABV and under, and malt beverages are sold through wholesalers. For information regarding the mechanics of—and restrictions on—changing prices on products sold through the state-controlled system, refer to the IDAHO CONTROL Digest. 4.1 Price Posting/Quotations/Lead Times Price posting by out-of-state suppliers is not required. Note: Suppliers must post prices only if they hold an Idaho Importer’s license. If the supplier is selling to the holder of an importer’s license, price posting is not required. There are no statutory or regulatory provisions regarding advance notification of price changes. However, in practice, wholesalers prefer advance notification of price changes, particularly increases. Introductory prices for new items/sizes can become effective at any time.[…]
Alcoholic Beverage Control Division Idaho State Police 700 South Stratford Drive, Suite 115 Meridian, Idaho 83642 208-884-7060 (phone) 208-884-7096 (fax) email@example.com https://www.isp.idaho.gov/abc/ State Tax Commission 11321 W. Chinden Blvd. Boise, Idaho 83714-1021 Mailing Address: P. O. Box 76 (tax returns and payments other than income tax) Boise, Idaho 83707-0076 P. O. Box 76 (general correspondence) Boise, Idaho 83722-0410 208-334-7660 (phone) 800-972-7660 (phone) 208-334-7844 (fax) http://www.tax.idaho.gov/
Note: This section summarizes the temporary changes implemented due to the coronavirus pandemic that are of interest to interstate suppliers. Bars, nightclubs, and restaurant dining rooms have been required to close. Restaurants are allowed to serve food and beverages by take-out and delivery. Only wine and beer may be delivered. Delivery of wine requires a Wine by the Bottle endorsement on the license. The delivery person must be over the age of nineteen (19) years. Third party services may make deliveries, subject to the same requirements as for licensees. Liquor may be sold by the drink to-go as long as the product is sealed (this does not mean a paper cup and detachable plastic lid). Sealed means a closed container[…]
Wine with an alcohol content of up to 16% ABV and distilled spirits beverages with an alcohol content under 14% ABV (except if prohibited by county law) are sold through the private sector.
15.16.1 Entertainment of Retailers Idaho statutes and regulations are silent on this issue. Therefore, IRS guidelines and your company policy should apply.