Section 63-3627 – RESPONSIBILITY FOR TAXES.
63-3627. RESPONSIBILITY FOR TAXES. (a) Every person with the duty to account for and pay over any tax which is imposed upon or required to be collected by any taxpayer under this chapter on behalf of such taxpayer as an officer, member or employee of such taxpayer, shall be personally liable for payment of such […]
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, […]
Section 63-3622CC – RAILROAD ROLLING STOCK.
63-3622CC. RAILROAD ROLLING STOCK. There is exempted from the taxes imposed by this chapter the sale, storage, use or other consumption of tangible personal property which is railroad rolling stock rebuilt or remanufactured in this state and which was used in interstate commerce for at least three (3) consecutive months prior to such rebuilding or […]
Section 63-3622TT – CUSTOM MEAT PROCESSING.
63-3622TT. CUSTOM MEAT PROCESSING. There is hereby exempted from the taxes imposed by this chapter any custom meat processing or packing service, when the consumer furnishes, directly or indirectly, the animal to any seller of meat processing or meat packing services, and any tangible personal property received, however processed, will not be resold. History: [63-3622TT, […]
Section 63-3622DD – PARTS FOR RAILROAD ROLLING STOCK.
63-3622DD. PARTS FOR RAILROAD ROLLING STOCK. There is exempted from the taxes imposed by this chapter the sale, storage, use or other consumption of tangible personal property which is parts, material or equipment used to rebuild or remanufacture railroad rolling stock exempt from tax under section 63-3622CC, Idaho Code. History: [63-3622DD, added 1986, ch. 180, […]
Section 63-3622UU – PERSONAL PROPERTY TAX ON RENTALS.
63-3622UU. PERSONAL PROPERTY TAX ON RENTALS. The taxes imposed by this chapter do not apply to charges for personal property tax added to the rent paid for leases of tangible personal property. This exemption applies if: (1) The lessor separately states the charge for property tax to the lessee; and (2) The amount charged to […]