Section 63-3622VV – IDAHO INFORMATION TECHNOLOGY EQUIPMENT.
63-3622VV. IDAHO INFORMATION TECHNOLOGY EQUIPMENT. (1) On and after July 1, 2020, there is exempted from the taxes imposed by this chapter the purchase or use of eligible server equipment and new data center facilities, as defined in this section. The exemption provided in this section shall be available only to qualifying business entities and […]
Section 63-3622FF – PURCHASES MADE WITH SNAP BENEFIT CARDS.
63-3622FF. PURCHASES MADE WITH SNAP BENEFIT CARDS. Purchases of food made with benefits provided under the federal supplemental nutrition assistance program (SNAP) are exempt from the taxes imposed by chapter 36, title 63, Idaho Code, and are exempt from the taxes that may be imposed on such purchases under the provisions of sections 50-1043 through […]
Section 63-3622WW – IDAHO SEMICONDUCTORS FOR AMERICA ACT.
63-3622WW. IDAHO SEMICONDUCTORS FOR AMERICA ACT. (1) This section shall be known and may be cited as the "Idaho Semiconductors for America Act." (2) It is the intent of the legislature that the Idaho semiconductors for America act will meet all criteria set forth in federal law and program guidelines from the United States department […]
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 […]