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 63-3622T – 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 […]
Section 63-3622I – LITERATURE.
63-3622I. LITERATURE. (1) There is exempted from the taxes imposed by this chapter the sale or purchase, or the storage, use or other consumption of literature, pamphlets, periodicals, tracts and books published and sold by an entity qualified under section 501(c)(3) of the internal revenue code; no part of the net earnings of which inures […]
Section 63-3622Y – TAXATION OF AERIAL PASSENGER TRAMWAYS AND SNOWGROOMING AND SNOWMAKING EQUIPMENT.
63-3622Y. TAXATION OF AERIAL PASSENGER TRAMWAYS AND SNOWGROOMING AND SNOWMAKING EQUIPMENT. There is hereby exempted from the taxes imposed in this chapter the sale, storage, use or other consumption of tangible personal property which is parts, material or equipment that will become a component of an aerial passenger tramway as defined in section 6-1102, Idaho […]
Section 63-3622J – SCHOOL, CHURCH AND SENIOR CITIZEN MEALS.
63-3622J. SCHOOL, CHURCH AND SENIOR CITIZEN MEALS. There is exempted from the taxes imposed by this chapter the sale of meals by public or private schools under the federal school lunch program or under programs that provide nutritional meals for the aging (Title III of the Older Americans Act, P.L. 109-365), and the sale of […]
Section 63-3622Z – SALES BY INDIAN TRIBES.
63-3622Z. SALES BY INDIAN TRIBES. (1) There is hereby exempted from the taxes imposed by this chapter sales occurring within the boundaries of an Indian reservation located in Idaho when the business or enterprise is wholly owned and operated by an Idaho Indian tribe identified in section 67-4001, Idaho Code. (2) As used in this […]