reglab/housing_qa huggingface dataset:
ID Code § 63-3622G (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3622G - HEATING MATERIALS.

63-3622G. HEATING MATERIALS. There is exempted from the taxes imposed by this chapter the sale or purchase of any matter used to produce heat by burning, for the purpose of providing heat to any building or for domestic home use, including wood, coal, petroleum and gas.  History: [63-3622G, added 1984, ch. 239, sec. 8, p. 578.]
ID Code § 63-3622I (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|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 to the benefit of a private individual or shareholder. (2) As used in this section, "literature" includes information available in alternative forms, including audio-visual and magnetic, optical or other machine-readable media.  History: [63-3622I, added 1984, ch. 239, sec. 10, p. 579; am. 1989, ch. 322, sec. 1, p. 833; am. 1999, ch. 220, sec. 1, p. 587.]
ID Code § 63-3622J (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|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 meals by a church to its members at a church function.  History: [63-3622J, added 1984, ch. 239, sec. 11, p. 579; am. 2015, ch. 17, sec. 1, p. 24.]
ID Code § 63-3622L (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3622L - DE MINIMIS SALES.

63-3622L. DE MINIMIS SALES. There is exempted from the taxes imposed by this chapter the sale of articles through a coin-operated vending machine for a total consideration of eleven cents ($.11) or less and individual transactions involving a total sales price of eleven cents ($.11) or less.  History: [63-3622L, added 1984, ch. 239, sec. 13, p. 579; am. 1987, ch. 18, sec. 3, p. 24; am. 1996, ch. 46, sec. 11, p. 133.]
ID Code § 63-3622M (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3622M - LIQUOR SALES.

63-3622M. LIQUOR SALES. There are exempted from the taxes imposed by this chapter sales of liquor by the state liquor division to a person licensed under the provisions of chapter 9, title 23, Idaho Code, for resale as liquor by-the-drink.  History: [63-3622M, added 1984, ch. 239, sec. 14, p. 580; am. 2009, ch. 23, sec. 59, p. 70.]
ID Code § 63-3622P (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|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 a point outside this state if the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common carrier.  History: [63-3622P, added 1984, ch. 239, sec. 17, p. 581.]
ID Code § 63-3622Q (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|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 by the vendor; (b) Delivery by the vendor to a carrier for shipment to a consignee at such point; or (c) Delivery by the vendor to a customs broker or forwarding agent for shipment outside this state.  History: [63-3622Q, added 1984, ch. 239, sec. 18, p. 581.]
ID Code § 63-3622S (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|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 by a business or segment of a business which is primarily devoted to such production and broadcasting, provided, that the use or consumption of such tangible personal property is necessary or essential to the performance of such operation. This exemption does not include machinery, equipment, materials and supplies used in a manner that is incidental to the production and broadcasting operation, such as maintenance and janitorial equipment and supplies; nor does it include tangible personal property used in any activities other than actual production and broadcasting operations such as office equipment and supplies, equipment and supplies used in selling and distributing activities, in research, or in transportation activities; nor shall this exemption include motor vehicles or aircraft, without regard to the use to which such motor vehicles or aircraft are put.  History: [63-3622S, added 1984, ch. 239, sec. 20, p. 582; am. 1987, ch. 326, sec. 4, p. 684; am. 1999, ch. 42, sec. 10, p. 97; am. 2016, ch. 9, sec. 1, p. 8.]
ID Code § 63-3622T (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|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 which rely on advertising revenue as their primary source of income; provided, that the purchase, storage, use or other consumption is by a business or segment of a business which is primarily devoted to such production of said publications; provided, further, that the use or consumption of such tangible personal property is necessary or essential to the performance of such publication business. This exemption does not include machinery, equipment, materials and supplies used in a manner that is incidental to the production of said publications, such as maintenance and janitorial equipment and supplies; nor does it include tangible personal property used in any activities other than the actual production of the publication and shall not include property such as office equipment and supplies, equipment and supplies used in selling and distributing activities, in research or in transportation activities; nor shall this exemption include motor vehicles or aircraft without regard to the use to which such motor vehicles or aircraft are put. (b) Provided, further, that this exemption shall apply when the publication referred to herein is distributed to the public free of charge. (c) Provided, further, that in order for the exemption to be applicable, at least ten percent (10%) of the total publication, computed on an average annual column inch basis, must be devoted to the publication of nonincome producing informative material.  History: [63-3622T, added 1984, ch. 239, sec. 21, p. 582; am. 1987, ch. 326, sec. 5, p. 684; am. 1999, ch. 42, sec. 11, p. 98; am. 2016, ch. 9, sec. 2, p. 8.]
ID Code § 63-3622U (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|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.]
ID Code § 63-3622V (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|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, gold, silver, platinum, rhodium, and chromium, and which is in such state or condition that its value depends upon its contents and not upon its form. (c) For purposes of this section, "monetized bullion" means coins or other forms of money manufactured from gold, silver, or other metals and heretofore, now, or hereafter used as a medium of exchange under the laws of this state, the United States, or any foreign nation, but shall not include coins or money sold to be manufactured into jewelry or works of art.  History: [63-3622V, added 1984, ch. 239, sec. 23, p. 583.]
ID Code § 63-3622W (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|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 subcontractor.  History: [63-3622W, added 1984, ch. 239, sec. 24, p. 584; am. 2016, ch. 9, sec. 3, p. 9.]
ID Code § 63-3622Y (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|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 Code, and snowgrooming and snowmaking equipment purchased and used by the owner or operator of a downhill ski area to prepare and maintain the downhill ski slopes accessed by aerial tramways.  History: [63-3622Y, added 1995, ch. 288, sec. 1, p. 966.]
ID Code § 63-3622Z (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|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 section the word "reservation" means lands which are: (a) Indian lands federally declared to be reservations because they are reserved for Indian tribes by treaty between Indian tribes and any territorial governments, state government, or the United States Government; or, established by acts of the United States congress; or established by formal decision of the executive branch of the United States; or (b) Held by an Idaho Indian tribe not holding lands which meet the definition of subsection (2)(a) of this section and are tribal lands held in trust by the United States for the use and benefit of such tribe but not placed in trust after the effective date of this act.  History: [63-3622Z, added 1987, ch. 18, sec. 4, p. 24; am. 1988, ch. 166, sec. 1, p. 296.]
ID Code § 63-3622AA (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3622AA - EXEMPTION FOR OFFICIAL DOCUMENTS.

63-3622AA. EXEMPTION FOR OFFICIAL DOCUMENTS. (1) There is hereby exempted from the taxes imposed by this chapter the sale, purchase, or use of records, transcripts, deeds, licenses, reports, and other documents for which a fee, the amount of which is set by the Idaho Code, is imposed or charged. (2) There is exempted from the taxes imposed by this chapter the sale, purchase, or use of public records requested pursuant to section 74-102, Idaho Code.  History: [63-3622AA, added 1984, ch. 284, sec. 1, p. 657; am. 2019, ch. 10, sec. 1, p. 11.]
ID Code § 63-3622BB (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3622BB - RESEARCH AND DEVELOPMENT AT THE IDAHO NATIONAL LABORATORY.

63-3622BB. RESEARCH AND DEVELOPMENT AT THE IDAHO NATIONAL LABORATORY. There is exempted from the taxes imposed by this chapter: (1) The sale or use of that property primarily or directly used or consumed in connection with research, development, experimental and testing activities, when exclusively financed by the United States in connection with the Idaho national laboratory and any successor thereto. (2) If a facility is used by the United States or one (1) of its management and operating contractors for research and development activities at the Idaho national laboratory and also is used by a person or persons in addition to the United States or one (1) of its management and operating contractors, there is exempted from the taxes imposed by this chapter a percentage of each sale or use of tangible personal property used or consumed at or for the benefit of the facility in the amount that the research and development activities of the United States or its management and operating contractors bear to the total use of the facility by all persons. The state tax commission shall adopt rules to govern the procedures for the calculation, verification and documentation of this allocation.  History: [63-3622BB, added 1985, ch. 256, sec. 1, p. 710; am. 1998, ch. 48, sec. 4, p. 198; am. 2018, ch. 152, sec. 1, p. 310.]
ID Code § 63-3622CC (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|Section 63-3622CC - RAILROAD ROLLING STOCK.

63-3622CC. 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 railroad rolling stock rebuilt or remanufactured in this state and which was used in interstate commerce for at least three (3) consecutive months prior to such rebuilding or remanufacturing.  History: [63-3622CC, added 1986, ch. 180, sec. 2, p. 477.]
ID Code § 63-3622DD (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|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, sec. 3, p. 478.]
ID Code § 63-3622EE (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|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, Idaho Code, and are exempt from the taxes that may be imposed on such purchases under the provisions of sections 50-1043 through 50-1049, Idaho Code.  History: [63-3622EE, added 1987, ch. 335, sec. 1, p. 708.]
ID Code § 63-3622FF (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|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 50-1049, Idaho Code.  History: [63-3622FF, added 1987, ch. 336, sec. 1, p. 708; am. 2010, ch. 81, sec. 1, p. 161; am. 2013, ch. 34, sec. 1, p. 73.]
ID Code § 63-3622GG (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|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 or any foreign government; and (b) The aircraft is used to provide services indiscriminately to the public; and (c) The aircraft itself transports the person or property from one (1) location on the ground or water to another. (2) The sale, lease, purchase or use of aircraft primarily used for air ambulance services. (3) The sale, lease or purchase of aircraft for use outside this state by nonresidents, even though delivery be made within this state, but only when: (a) The aircraft will be taken from the point of delivery to a point outside this state; (b) The aircraft will not be used in this state more than ninety (90) days in any twelve (12) month period. (4) Repair and replacement materials and parts installed in or affixed or applied to, or sold, leased or purchased to be installed in or affixed or applied to, aircraft in connection with the remodeling, repair or maintenance of aircraft described under subsections (1), (2), (5), and (6) of this section and industry standard, federal aviation administration (FAA) approved materials, parts and components installed on nonresident privately owned aircraft by qualified employees of an FAA-approved Idaho repair station are exempt. Tools and equipment utilized in performing such remodeling, repair or maintenance are not exempt. (5) The sale, lease, purchase or use of fixed-wing aircraft primarily used as an air tactical group supervisor platform under contract with a governmental entity for wildfire activity. (6) The sale, lease, purchase, or use of aircraft primarily used for agricultural spraying, dusting, seeding, livestock and predatory animal control, or forest and wildlife conservation.  History: [63-3622GG, added 1988, ch. 352, sec. 2, p. 1053; am. 1994, ch. 44, sec. 1, p. 72; am. 2001, ch. 98, sec. 1, p. 247; am. 2003, ch. 9, sec. 3, p. 21; am. 2009, ch. 91, sec. 2, p. 268; am. 2012, ch. 47, sec. 1, p. 142; am. 2016, ch. 326, sec. 1, p. 907; am. 2020, ch. 332, sec. 1, p. 966.]
ID Code § 63-3622II (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|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, "money-operated dispensing equipment" shall be interpreted narrowly to include only that equipment which consummates a sale by the placement of lawful money in the dispensing equipment and shall not include sales facilitating equipment such as, but not limited to, transportation, warehousing, storage, and display equipment which is consumed in the disposition of an item or product subject to the tax imposed by this chapter.  History: [(63-3622II) 63-3622Y, added 1995, ch. 288, sec. 1, p. 966; am. and redesig. 2005, ch. 25, sec. 120, p. 131.]
ID Code § 63-3622JJ (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|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 logging trucks, provided that the use or consumption of such tangible personal property is necessary or essential to logging. (2) The exemption allowed by subsection (1) of this section does not include machinery, equipment, materials and supplies used in a manner that is incidental to logging such as maintenance and janitorial equipment and supplies; nor does it include tangible personal property used in any activities other than the actual logging, such as office equipment and supplies, equipment and supplies used in selling or distributing activities or, except for fuel used in logging trucks, in transportation activities; nor shall this exemption include motor vehicles or aircraft, without regard to the use to which such motor vehicles or aircraft are put; nor shall this exemption apply to vehicles or equipment described in section 63-3622HH, Idaho Code.  History: [63-3622JJ, added 1990, ch. 431, sec. 4, p. 1197; am. 1996, ch. 263, sec. 1, p. 864; am. 1999, ch. 42, sec. 13, p. 99; am. 2006, ch. 315, sec. 2, p. 982; am. 2007, ch. 111, sec. 3, p. 320; am. 2016, ch. 9, sec. 4, p. 9.]
ID Code § 63-3622KK (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|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 defined in sections 63-3612, 67-4711 and 67-4917A, Idaho Code, by the religious corporation or society shall be exempt from the taxes imposed in this chapter, or by any political subdivision of the state. The exemption provided in this section shall be valid as long as the proceeds from the sale are used exclusively in the programs of the corporations or societies as enumerated in section 63-602B, Idaho Code. If at any time, tangible personal property or other items defined in sections 63-3612, 67-4711 and 67-4917A, Idaho Code, are offered for sale to or used by the general public in the open market in regular competition with commercial enterprise, the sale shall be subject to the taxes imposed by this chapter or by any political subdivision of the state. (2) As used in this section: (a) "Commercial" relates to or is connected with trade and traffic or commerce in general and is occupied with business or commerce. (b) "Competition" means the effort of two (2) or more persons, as defined in section 63-3607, Idaho Code, acting independently to secure the business of a third person by the offer of the most favorable terms. (c) "General public" means the community at large as opposed to select members of the community. (d) "Market" means a place of commercial activity in which articles are bought and sold.  History: [(63-3622KK) 63-3622JJ, added 1990, ch. 434, sec. 1, p. 1203; am. and redesig. 1996, ch. 322, sec. 67, p. 1094.]
ID Code § 63-3622LL (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 36 - SALES TAX|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.]