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 63-3622P – PURCHASES SHIPPED OUT-OF-STATE BY A COMMON CARRIER.
63-3622P. PURCHASES SHIPPED OUT-OF-STATE BY A COMMON CARRIER. There is exempted from the taxes imposed by this chapter the sale or purchase of tangible personal property shipped by the seller via the purchasing carrier under a bill of lading whether the freight is paid in advance, or the shipment is made freight charges collect, to […]
Section 63-3622Q – OUT-OF-STATE SHIPMENTS.
63-3622Q. OUT-OF-STATE SHIPMENTS. There is exempted from the taxes imposed by this chapter the sale or purchase of tangible personal property which is shipped to a point outside this state for use outside this state pursuant to a contract of sale by delivery by the vendor to such point by means of: (a) Facilities operated […]
Section 63-3622R – MOTOR VEHICLES, USED MANUFACTURED HOMES, VESSELS, ALL-TERRAIN VEHICLES, TRAILERS, UTILITY TYPE VEHICLES, SPECIALTY OFF-HIGHWAY VEHICLES, OFF-ROAD MOTORCYCLES, SNOWMOBILES AND GLIDER KITS.
63-3622R. MOTOR VEHICLES, USED MANUFACTURED HOMES, VESSELS, ALL-TERRAIN VEHICLES, TRAILERS, UTILITY TYPE VEHICLES, SPECIALTY OFF-HIGHWAY VEHICLES, OFF-ROAD MOTORCYCLES, SNOWMOBILES AND GLIDER KITS. There are exempted from the taxes imposed by this chapter: (a) Sales to nonresidents of motor vehicles, trailers, vessels, all-terrain vehicles (ATVs), utility type vehicles (UTVs), specialty off-highway vehicles (SOHVs), motorcycles intended for […]
Section 63-3622S – RADIO AND TELEVISION BROADCASTING EQUIPMENT.
63-3622S. RADIO AND TELEVISION BROADCASTING EQUIPMENT. There are exempted from the taxes imposed by this chapter receipts from the sale, storage, use or other consumption in this state of tangible personal property directly used and consumed in the production and broadcasting of radio and television programs when the purchase, storage, use or other consumption is […]
Section 63-3622T – EQUIPMENT TO PRODUCE CERTAIN NEWSPAPERS.
63-3622T. EQUIPMENT TO PRODUCE CERTAIN NEWSPAPERS. There are exempted from the taxes imposed by this chapter: (a) Receipts from the sale, storage, use or other consumption in this state of tangible personal property directly used and consumed in the production of publications in a newspaper format which are distributed to the public at large and […]
Section 63-3622U – FUNERAL SERVICES.
63-3622U. FUNERAL SERVICES. There is exempted from the taxes imposed by this chapter the sale of tangible personal property relating to funeral services by a licensed funeral establishment. History: [63-3622U, added 1984, ch. 239, sec. 22, p. 583.]
Section 63-3622V – BULLION.
63-3622V. BULLION. There is exempted from the taxes imposed by this chapter: (a) The sale of precious metal bullion or the sale of monetized bullion. (b) For purposes of this section, "precious metal bullion" means any elementary precious metal which has been put through a process of smelting or refining including, but not limited to, […]
Section 63-3622W – IRRIGATION EQUIPMENT AND SUPPLIES.
63-3622W. IRRIGATION EQUIPMENT AND SUPPLIES. There are exempted from the taxes imposed by this chapter all sales of irrigation equipment and supplies to be used for agricultural production purposes, whether or not such equipment and supplies are to become a part of real estate and whether or not installed by the farmer, a contractor or […]
Section 63-3622X – POLLUTION CONTROL EQUIPMENT.
63-3622X. POLLUTION CONTROL EQUIPMENT. (1) There is hereby exempted from the taxes imposed by this chapter the sale, use or purchase of tangible personal property acquired and primarily used for the purpose of meeting air or water quality standards, rules or regulations of a state or federal agency having authority to regulate and set air […]