Section 63-3638A – SALES TAX ON LIQUOR TO BE PAID TO LIQUOR ACCOUNT.
63-3638A. SALES TAX ON LIQUOR TO BE PAID TO LIQUOR ACCOUNT. Notwithstanding the provisions of section 63-3638, Idaho Code, the sales tax collected on the retail sale of liquor and all other merchandise by or on behalf of the director of the state liquor division shall be credited directly to the liquor account, and shall […]
Section 63-3622JJ – LOGGING EXEMPTION.
63-3622JJ. LOGGING EXEMPTION. There are exempted from the taxes imposed by this chapter: (1) The sale at retail, storage, use or other consumption in this state of tangible personal property which is primarily and directly used or consumed in logging including, but not limited to, log loaders, log jammers, log skidders and fuel used in […]
Section 63-3622KK – INCIDENTAL SALES BY RELIGIOUS CORPORATIONS OR SOCIETIES.
63-3622KK. INCIDENTAL SALES BY RELIGIOUS CORPORATIONS OR SOCIETIES. (1) Whenever any religious corporation or society as enumerated in section 63-602B, Idaho Code, purchases tangible personal property upon which it has paid the tax imposed by this chapter, or acquires tangible personal property via gift, the sale of such property as well as any other sale […]
Section 63-3622LL – MEDIA MEASUREMENT SERVICES EXEMPTION.
63-3622LL. MEDIA MEASUREMENT SERVICES EXEMPTION. There is hereby exempted from the taxes imposed by this chapter the sale or purchase of any television measurement service, radio measurement service, newspaper measurement service or other media measurement service. History: [63-3622LL, added 1997, ch. 396, sec. 1, p. 1258.]
Section 63-3622MM – LIVESTOCK SOLD AT LIVESTOCK MARKETS.
63-3622MM. LIVESTOCK SOLD AT LIVESTOCK MARKETS. (1) There are exempted from the taxes imposed by this chapter, the sale, purchase or use of livestock when sold at a livestock market. (2) As used in this section, the term "livestock market" shall mean: (a) A "public livestock market" as defined in section 25-1721, Idaho Code, and […]
Section 63-3622NN – CLEAN ROOMS.
63-3622NN. CLEAN ROOMS. (1) There is exempted from the taxes imposed by this chapter the sale at retail, storage, use or other consumption in this state of tangible personal property which is exclusively used in or to maintain the environment of, or is or becomes a component part of, a clean room, without regard to […]
Section 63-3622OO – LABOR FOR NEW VEHICLE ACCESSORIES.
63-3622OO. LABOR FOR NEW VEHICLE ACCESSORIES. (1) There is hereby exempted from the taxes imposed by this chapter a motor vehicle dealer’s labor or service charge to add accessories to new factory-delivered vehicles, when sold in conjunction with the new vehicle. (2) For the purposes of this section: (a) "Accessories" means an object, feature, or […]
Section 63-3622PP – IDAHO COMMEMORATIVE SILVER MEDALLIONS.
63-3622PP. IDAHO COMMEMORATIVE SILVER MEDALLIONS. There is hereby exempted from the taxes imposed by this chapter the sale or purchase of Idaho commemorative silver medallions through the office of the treasurer of the state of Idaho or through agents designated by the state treasurer pursuant to the issuance of Idaho commemorative silver medallions authorized in […]
Section 63-3622RR – RESEARCH AND DEVELOPMENT.
63-3622RR. RESEARCH AND DEVELOPMENT. (1) There is exempted from the taxes imposed by this chapter, the lease, rental, purchase, sale at retail, storage, use or other consumption in this state of tangible personal property which is primarily used in research and development activities. (2) "Research and development" means an activity which is: (a) Designed to […]
Section 63-3622SS – HUNTING OR SHOOTING SPORTS.
63-3622SS. HUNTING OR SHOOTING SPORTS. There is exempted from the taxes imposed by this chapter any fees that may be charged for the use of the facility at shooting ranges or shooting competitions by nonprofit organizations or membership dues charged by nonprofit hunting or shooting sports organizations. History: [63-3622SS, added 2006, ch. 236, sec. 1, […]