Section 63-3635 – COLLECTION AND ENFORCEMENT.
63-3635. COLLECTION AND ENFORCEMENT. The collection and enforcement procedures provided by the Idaho Income Tax Act, sections 63-3030A, 63-3038, 63-3039, 63-3040, 63-3042, 63-3043, 63-3044, 63-3045B, 63-3047, 63-3048, 63-3049, 63-3050 through 63-3064, 63-3065A, 63-3071 and 63-3074, Idaho Code, shall apply and be available to the state tax commission for enforcement of the provisions of this act […]
Section 63-3622GG – AIRCRAFT.
63-3622GG. AIRCRAFT. There is exempted from the taxes imposed by this chapter: (1) The sale, lease, purchase, or use of aircraft primarily used to provide passenger or freight services for hire as a common carrier only if: (a) The person operates the aircraft under the authority of the laws of this state, the United States […]
Section 63-3622HH – PRODUCTION EXEMPTION SHALL NOT APPLY TO SALES REGARDING RECREATION-RELATED VEHICLES.
63-3622HH. PRODUCTION EXEMPTION SHALL NOT APPLY TO SALES REGARDING RECREATION-RELATED VEHICLES. (1) Notwithstanding any other provision of law to the contrary, the production exemption provided in section 63-3622D, Idaho Code, shall not apply to sales of or repairs to snowmobiles, off-highway motorbikes, recreational vehicles, or motorcycles and all sales of snowmobiles, off-highway motorbikes, recreational vehicles […]
Section 63-3622II – MONEY-OPERATED DISPENSING EQUIPMENT.
63-3622II. MONEY-OPERATED DISPENSING EQUIPMENT. There is hereby exempted from the taxes imposed by this chapter the sale or purchase of money-operated dispensing equipment which is solely consumed in dispensing a tangible product, amusement or service on which a retail sales tax is imposed or collected by the state of Idaho. As used in this section, […]
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 […]