reglab/housing_qa huggingface dataset:
ID Code § 63-3502B (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 35 - COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS|Section 63-3502B - LEVY OF TAX ON WIND ENERGY, SOLAR ENERGY OR GEOTHERMAL ENERGY ELECTRICAL PRODUCTION.

63-3502B. LEVY OF TAX ON WIND ENERGY, SOLAR ENERGY OR GEOTHERMAL ENERGY ELECTRICAL PRODUCTION. (1) A wind energy tax or a geothermal energy tax shall be levied against every producer of electricity by means of wind energy or geothermal energy in the amount of three percent (3%) of such producer’s gross wind energy earnings or geothermal energy earnings.  (2) A solar energy tax shall be levied against every producer of electricity by means of solar energy in the amount of three and one-half percent (3.5%) of the producer’s gross solar energy earnings. (3) This wind energy tax, solar energy tax or geothermal energy tax shall be in lieu of all other taxes on the property of such wind energy producer, of such solar energy producer or of such geothermal energy producer exempted pursuant to section 63-602JJ, Idaho Code. (4) For purposes of the certification required by section 63-803, Idaho Code, and the limitations provided by section 63-802, Idaho Code, the taxes levied pursuant to subsection (2) of this section shall reduce the property tax to be levied to finance an annual budget, and shall not be included in the amount of property tax revenues to finance an annual budget for purposes of limitations on increases in the annual budget as provided in section 63-802, Idaho Code.  History: [63-3502B, added 2007, ch. 143, sec. 2, p. 417; am. 2008, ch. 227, sec. 2, p. 695; am. 2016, ch. 189, sec. 8, p. 519.]
ID Code § 63-3503 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 35 - COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS|Section 63-3503 - FILING OPERATORS’ STATEMENT — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM ELECTRICAL ASSOCIATIONS BY STATE TAX COMMISSION.

63-3503. FILING OPERATORS’ STATEMENT — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM ELECTRICAL ASSOCIATIONS BY STATE TAX COMMISSION. Every cooperative electrical association in this state shall file with the state tax commission of the state of Idaho the operators’ statement provided for in section 63-404, Idaho Code, and shall include thereon a statement of the amount of its gross earnings for the calendar year next preceding. Upon examining and verifying said statement, the state tax commission shall compute the amount of the tax measured by the gross earnings and shall allot to each county in which the property of such association is situated, and otherwise exempted from taxation by section 63-602JJ, Idaho Code, that proportion of the total tax of such association shown to be due as the number of wire miles of transmission and distribution lines of such association situated in such county bears to the total wire miles of transmission and distribution lines of such association. The state tax commission shall then, for each county, apportion the tax so allotted to the county among the several taxing units thereof within which any property of such association is situated, and otherwise exempted from taxation by section 63-602JJ, Idaho Code, by apportioning to each such taxing unit that proportion of the tax so allotted to the county as the weighted wire mileage factor for each such taxing unit bears to the total of the weighted wire mileage factors of all such taxing units in the county. No later than the third Monday of May each year, the state tax commission shall notify the state superintendent of public instruction and the county treasurer of such allotment and apportionment and the amounts thereof.  History: [63-3503, added 1959, ch. 237, sec. 3, p. 507; am. 1961, ch. 301, sec. 2, p. 560; am. 1994, ch. 316, sec. 4, p. 1014; am. 1996, ch. 322, sec. 66, p. 1093; am. 1998, ch. 132, sec. 4, p. 488; am. 2016, ch. 189, sec. 9, p. 519; am. 2018, ch. 31, sec. 1, p. 57.]
ID Code § 63-3503A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 35 - COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS|Section 63-3503A - FILING OPERATORS’ STATEMENT — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM NATURAL GAS ASSOCIATIONS BY STATE TAX COMMISSION.

63-3503A. FILING OPERATORS’ STATEMENT — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM NATURAL GAS ASSOCIATIONS BY STATE TAX COMMISSION. Every cooperative natural gas association in this state shall file with the state tax commission of the state of Idaho the operators’ statement provided for in section 63-404, Idaho Code, and shall include thereon a statement of the amount of its gross earnings for the calendar year next preceding. Upon examining and verifying said statement, the state tax commission shall compute the amount of the tax measured by the gross earnings and shall allot to each county in which the property of such association is situated, and otherwise exempted from taxation by section 63-602JJ, Idaho Code, that proportion of the total tax of such association shown to be due as the number of gas line miles of transmission and distribution lines of such association situated in such county bears to the total wire miles of transmission and distribution lines of such association. The state tax commission shall then, for each county, apportion the tax so allotted to the county among the several taxing units thereof within which any property of such association is situated, and otherwise exempted from taxation by section 63-602JJ, Idaho Code, by apportioning to each such taxing unit that proportion of the tax so allotted to the county as the gas line mileage factor for each such taxing unit bears to the total of the gas line mileage factors of all such taxing units in the county. No later than the third Monday of May each year, the state tax commission shall notify the state superintendent of public instruction and the county treasurer of such allotment and apportionment and the amounts thereof.  History: [63-3503A, added 1998, ch. 132, sec. 5, p. 489; am. 2016, ch. 189, sec. 10, p. 520; am. 2018, ch. 31, sec. 2, p. 57.]
ID Code § 63-3504 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 35 - COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS|Section 63-3504 - COLLECTION BY COUNTY TREASURER — PENALTY AND INTEREST IMPOSED WHEN DELINQUENT.

63-3504. COLLECTION BY COUNTY TREASURER — PENALTY AND INTEREST IMPOSED WHEN DELINQUENT. Upon receipt of the notification of the allotment and apportionment of such taxes by the state tax commission by the county treasurer, said county treasurer shall, not later than June 15 of each year, notify each cooperative electrical association, natural gas cooperative, and producer of electricity by means of wind energy, by means of solar energy or by means of geothermal energy, of the amount of taxes owed, and the apportionment thereof to the county and to the several taxing districts in the county and such tax shall be due and payable not later than July 1, following and, upon the payment thereof, the county treasurer shall pay over to each taxing district its apportionment as herein determined. Any such taxes not paid by July 1, as aforesaid, shall become delinquent and a penalty of five percent (5%) thereof shall be imposed, together with interest at the rate of one percent (1%) per month from July 1 until paid.  History: [63-3504, added 1959, ch. 237, sec. 4, p. 507; am. 1998, ch. 132, sec. 6, p. 489; am. 2007, ch. 143, sec. 4, p. 418; am. 2008, ch. 227, sec. 4, p. 696; am. 2016, ch. 189, sec. 12, p. 521.]
ID Code § 63-3505 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 35 - COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS|Section 63-3505 - TAXES A LIEN ON PROPERTY OF ASSOCIATION OR PRODUCER UNTIL PAID.

63-3505. TAXES A LIEN ON PROPERTY OF ASSOCIATION OR PRODUCER UNTIL PAID. All taxes due and payable under this chapter shall be a lien on all property, real and personal, of the electrical, or natural gas association, or the producer of electricity by means of wind energy, by means of solar energy or by means of geothermal energy, owing the same, as of June 15 of each year and shall be discharged only by the payment thereof. In any action to enforce payment of any delinquent taxes due under this chapter, the county prosecuting such action shall be entitled to a judgment for the reasonable costs of prosecuting such action, as well as for the delinquent taxes, penalty and interest.  History: [63-3505, added 1959, ch. 237, sec. 5, p. 507; am. 1998, ch. 132, sec. 7, p. 490; am. 2007, ch. 143, sec. 5, p. 418; am. 2008, ch. 227, sec. 5, p. 697; am. 2016, ch. 189, sec. 13, p. 521.]
ID Code § 63-3506 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 35 - COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS|Section 63-3506 - ASSESSMENT OF PROPERTY BY ASSESSOR.

63-3506. ASSESSMENT OF PROPERTY BY ASSESSOR. Any property not subject to the gross receipts tax levied in this chapter of any cooperative electrical or natural gas association, or producer of electricity by means of wind energy, by means of solar energy or by means of geothermal energy, shall be assessed by the county assessor of the county wherein such property is situate, and taxes levied against the same shall be a lien, and shall be due and payable, in the same manner as are any other taxes on property.  History: [63-3506, added 1959, ch. 237, sec. 6, p. 507; am. 1998, ch. 132, sec. 8, p. 490; am. 2007, ch. 143, sec. 6, p. 418; am. 2008, ch. 227, sec. 6, p. 697; am. 2016, ch. 189, sec. 14, p. 521.]
ID Code § 63-3601 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3601 - TITLE OF ACT.

63-3601. TITLE OF ACT. This act is known and may be cited as "The Idaho Sales Tax Act."  History: [63-3601, added 1965, ch. 195, sec. 1, p. 408.]
ID Code § 63-3602 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3602 - DEFINITIONS.

63-3602. DEFINITIONS. When used in this chapter, the terms defined in sections 63-3603 through 63-3618, Idaho Code, shall have the meanings respectively ascribed to them, except as the context or other provisions of this chapter may require.  History: [63-3602, added 1965, ch. 195, sec. 2, p. 408; am. 1991, ch. 321, sec. 1, p. 834.]
ID Code § 63-3603 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3603 - FARMING.

63-3603. FARMING. The terms "farm" and "farming" refer to and mean the business of operating for gain or profit a ranch or farm and include stock, dairy, poultry, fish, fur, fruit and truck farms, ranches, ranges and orchards, and custom farming.  History: [63-3603, added 1965, ch. 195, sec. 3, p. 408; am. 1987, ch. 326, sec. 1, p. 682.]
ID Code § 63-3604 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3604 - IN THIS STATE — IN THE STATE.

63-3604. IN THIS STATE — IN THE STATE. The terms "in this state" or "in the state" mean within the exterior limits of the state of Idaho and include all territory within these limits owned by or ceded to the United States of America.  History: [63-3604, added 1965, ch. 195, sec. 4, p. 408.]
ID Code § 63-3604B (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3604B - INCLUDES AND INCLUDING.

63-3604B. INCLUDES AND INCLUDING. The terms "includes" and "including" when used in this act shall not be deemed to exclude other things otherwise within the meaning of the term defined.  History: [(63-3604B) 63-3605, added 1965, ch. 195, sec. 5, p. 408; am. and redesig. 2019, ch. 320, sec. 7, p. 955.]
ID Code § 63-3605C (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3605C - LOGGING.

63-3605C. LOGGING. The term "logging" means the harvesting of forest trees by cutting, skidding, loading, thinning or decking, regardless of whether the forest trees are owned by the person performing the harvesting when such harvesting is for resale of the product harvested.  History: [(63-3605C) 63-3605A, added 1989, ch. 257, sec. 1, p. 632; am. 1990, ch. 431, sec. 1, p. 1195; am. and redesig. 2019, ch. 320, sec. 8, p. 955.]
ID Code § 63-3605E (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3605E - MARKETPLACE FACILITATOR.

63-3605E. MARKETPLACE FACILITATOR. The term "marketplace facilitator" means a person that contracts with sellers to facilitate for consideration, including the deduction of fees from a transaction, the sale of the seller’s products through a physical or electronic marketplace operated by the person, and engages: (1) Directly or indirectly, through one (1) or more affiliated persons, in any of the following: (a) Transmitting or otherwise communicating the offer or acceptance between the buyer and seller; (b) Owning or operating the infrastructure, electronic or physical, or the technology that brings buyers and sellers together; (c) Providing a virtual currency that buyers are allowed or required to use to purchase products from the seller; or (d) Software development or research and development activities related to any of the activities described in subsection (2) of this section, if the activities are directly related to a physical or electronic marketplace operated by the person or an affiliated person; and (2) In any of the following activities, with respect to the seller’s products: (a) Payment processing services; (b) Fulfillment or storage services; (c) Listing products for sale; (d) Setting prices; (e) Branding sales as those of the marketplace facilitator; (f) Taking orders; (g) Advertising or promotion; or (h) Providing customer service or accepting or assisting with returns or exchanges.  History: [63-3605E, added 2019, ch. 320, sec. 1, p. 948.]
ID Code § 63-3605H (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3605H - MINING.

63-3605H. MINING. The term "mining" means the extraction from the earth of a mineral as defined in sections 47-701 and 47-701A, Idaho Code, excepting therefrom geothermal resources, and includes the further processing of such mineral.  History: [(63-3605H) 63-3605B, added 1993, ch. 319, sec. 1, p. 1175; am. and redesig. 2019, ch. 320, sec. 9, p. 956.]
ID Code § 63-3605J (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3605J - MODULAR BUILDING.

63-3605J. MODULAR BUILDING. The term "modular building," as defined in section 39-4301, Idaho Code, is a substantially complete building designed to be affixed to real property. The term "modular building," includes all components incorporated in such modular building at the time of manufacture and remaining unchanged at the time of the original retail sale. Furniture, fixtures, furnishings, appliances, and attachments not incorporated as component parts of the modular building at the time of manufacture shall be subject to the sales and use tax separately and distinctly from the sales price of a modular building. Refrigerators, ranges, draperies, and wood burning stoves placed in the modular home by the manufacturer shall be deemed to be components incorporated into such modular building.  History: [(63-3605J) 63-3606A, added 1971, ch. 213, sec. 1, p. 935; am. 1986, ch. 30, sec. 10, p. 93; am. 1996, ch. 46, sec. 1, p. 120; am. 2007, ch. 252, sec. 14, p. 750; am. and redesig. 2019, ch. 320, sec. 10, p. 956.]
ID Code § 63-3605L (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3605L - MOTOR VEHICLE.

63-3605L. MOTOR VEHICLE. The term "motor vehicle" means a vehicle registered or required to be registered for use on public roads. The term "motor vehicle" does not include vehicles not required to be registered pursuant to section 49-426, Idaho Code, or intended for off-road use only, including snowmobiles, boats and aircraft, and all-terrain vehicles and off-road motorcycles when not used on public roads.  History: [(63-3605L) 63-3606B, added 1999, ch. 42, sec. 1, p. 85; am. and redesig. 2019, ch. 320, sec. 11, p. 956.]
ID Code § 63-3606 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3606 - NEW MANUFACTURED HOME.

63-3606. NEW MANUFACTURED HOME. (1) The term "new manufactured home" means a manufactured home, as defined in section 39-4105, Idaho Code, that is sold for the first time at retail. The sale of a new manufactured home by a licensed manufacturer to a licensed retailer who provides a valid resale certificate is exempt from sales and use tax under this chapter. The term "new manufactured home" includes all components incorporated in such manufactured home at the time of manufacture and remaining unchanged at the time of the original retail sale thereof. (2) Furniture, fixtures, furnishings, appliances and attachments not incorporated as component parts of the manufactured home at the time of manufacture shall be subject to the sales and use tax separately and distinctly from the sales price of a new manufactured home at the time of its first retail sale. Items incorporated into the new manufactured home as component parts by the manufacturer are taxed at the same rate as the new manufactured home.  History: [63-3606, added 1965, ch. 195, sec. 6, p. 408; am. 1976, ch. 297, sec. 1, p. 1025; am. 1986, ch. 30, sec. 9, p. 92; am. 2021, ch. 31, sec. 1, p. 73.]
ID Code § 63-3606C (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3606C - NEW PARK MODEL RECREATIONAL VEHICLE.

63-3606C. NEW PARK MODEL RECREATIONAL VEHICLE. (1) The term "new park model recreational vehicle" means a park model recreational vehicle as defined in section 49-117, Idaho Code, that is sold for the first time at retail. The term "new park model recreational vehicle" includes all components incorporated in such park model recreational vehicle at the time of manufacture and remaining unchanged at the time of the original retail sale thereof. (2) Furniture, fixtures, furnishings, appliances and attachments not incorporated as component parts of the park model recreational vehicle at the time of manufacture shall be subject to the sales and use tax separately and distinctly from the sales price of the new park model recreational vehicle. Refrigerators, ranges, draperies and wood-burning stoves placed in a new park model recreational vehicle by the manufacturer shall be deemed to be components incorporated into such park model recreational vehicle.  History: [63-3606C, added 2017, ch. 134, sec. 14, p. 324.]
ID Code § 63-3607 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3607 - PERSON.

63-3607. PERSON. The term "person" includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or combination acting as a unit.  History: [63-3607, added 1965, ch. 195, sec. 7, p. 408.]
ID Code § 63-3607A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3607A - PRIMARY OR PRIMARILY.

63-3607A. PRIMARY OR PRIMARILY. (1) With respect to the use of tangible personal property, "primary" or "primarily" means the predominant or greatest use of the property. (2) In determining the primary use of tangible personal property, all uses of the property shall be aggregated into total taxable uses and total nontaxable uses pursuant to the provisions of this chapter. The primary use shall be the greater of the total taxable use or total nontaxable use. (3) The use of tangible personal property shall be measured in terms of hours, miles, gallons or other measure commonly or customarily used to measure or determine use of the property.  History: [63-3607A, added 2013, ch. 8, sec. 1, p. 17.]
ID Code § 63-3608 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3608 - PURCHASE.

63-3608. PURCHASE. The term "purchase" means any transfer, rental, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is a purchase. A transfer for a consideration of any publication or of tangible personal property which has been produced, fabricated, or printed to the special order of the customer is also a purchase.  History: [63-3608, added 1965, ch. 195, sec. 8, p. 408.]
ID Code § 63-3609 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3609 - RETAIL SALE — SALE AT RETAIL.

63-3609. RETAIL SALE — SALE AT RETAIL. The terms "retail sale" or "sale at retail" means a sale for any purpose other than resale in the regular course of business or lease or rental of property in the regular course of business where such rental or lease is taxable under section 63-3612(h), Idaho Code. (a) All persons engaged in constructing, altering, repairing or improving real estate are consumers of the material used by them; all sales to or use by such persons of tangible personal property are taxable whether or not such persons intend resale of the improved property. (b) For the purpose of this chapter, the sale or purchase of personal property incidental to the sale of real property or used mobile or manufactured homes is deemed a sale of real property.  History: [63-3609, added 1965, ch. 195, sec. 9, p. 408; am. 1967, ch. 290, sec. 1, p. 805; am. 1971, ch. 213, sec. 2, p. 935; am. 1985, ch. 140, sec. 1, p. 383; am. 1986, ch. 30, sec. 11, p. 93; am. 1996, ch. 46, sec. 2, p. 120; am. 1998, ch. 48, sec. 1, p. 195; am. 2021, ch. 31, sec. 2, p. 74.]
ID Code § 63-3610 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3610 - RETAILER.

63-3610. RETAILER. The term "retailer" includes: (a) Every seller who makes any retail sale or sales of tangible personal property and every person engaged in the business of making retail sales at auction of tangible personal property owned by the person or others. (b) Every person engaged in the business of making sales for storage, use, or other consumption or in the business of making sales at auction of tangible personal property owned by the person or others for storage, use, or other consumption. (c) Every person making more than two (2) retail sales of tangible personal property during any twelve (12) month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy, or every person making fewer sales who holds himself out as engaging in the business of selling such tangible personal property at retail or who sells a motor vehicle. (d) When the state tax commission determines that it is necessary for the efficient administration of this act to regard any salesmen, representatives, peddlers, or canvassers as agents of the dealers, distributors, supervisors, or employers under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of such dealers, distributors, supervisors, or employers, the state tax commission may so regard them and may regard the dealers, distributors, supervisors, or employers as retailers for the purpose of this act. (e) Persons conducting both contracting and retailing activities. Such persons must keep separate accounts for the retail portion of their business and pay tax in the usual fashion on this portion.  History: [63-3610, added 1965, ch. 195, sec. 10, p. 408; am. 1967, ch. 290, sec. 2, p. 805; am. 1995, ch. 54, sec. 1, p. 123; am. 1999, ch. 42, sec. 2, p. 85.]