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 […]
Section 63-3622EE – PURCHASES FOR THE FEDERAL SPECIAL SUPPLEMENTAL FOOD PROGRAM FOR WOMEN, INFANTS AND CHILDREN (WIC).
63-3622EE. PURCHASES FOR THE FEDERAL SPECIAL SUPPLEMENTAL FOOD PROGRAM FOR WOMEN, INFANTS AND CHILDREN (WIC). Commencing October 1, 1987, purchases of food pursuant to section 17 of the federal child nutrition act of 1966 and the school lunch and child nutrition amendment of 1986 are exempt from the taxes imposed by chapter 36, title 63, […]
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, […]