reglab/statecodes huggingface dataset:
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3615A - SUBSTANTIAL NEXUS.

63-3615A. SUBSTANTIAL NEXUS. (1) Subject to the limitation in subsection (2) of section 63-3611, Idaho Code, a retailer has substantial nexus with this state if both of the following apply:
(a) The retailer and an in-state business maintaining one (1) or more locations within this state are related parties; and
(b) The retailer and the in-state business use an identical or substantially similar name, trade name, trademark or goodwill to develop, promote or maintain sales, or the in-state business provides services to, or that inure to the benefit of, the out-of-state business related to developing, promoting or maintaining the in-state market.
(2) Two (2) entities are related parties under this section if they meet any one (1) of the following tests:
(a) Both entities are component members of the same controlled group of corporations under section 1563 of the Internal Revenue Code;
(b) One (1) entity is a related taxpayer to the other entity under the provisions of section 267 of the Internal Revenue Code;
(c) One (1) entity is a corporation and the other entity and any party, for which section 318 of the Internal Revenue Code requires an attribution of ownership of stock from that party to the entity, own directly, indirectly, beneficially, or constructively at least fifty percent (50%) of the value of the outstanding stock of the corporation; or
(d) One (1) or both entities is a limited liability company, partnership, estate or trust, none of which is treated as a corporation for federal income tax purposes, and such limited liability company, partnership, estate or trust and its members, partners or beneficiaries own in the aggregate directly, indirectly, beneficially, or constructively at least fifty percent (50%) of the profits, capital, stock or value of the other entity or both entities.
(3) The provisions of this section shall not apply to a retailer that had sales in this state in the previous year in an amount of less than one hundred thousand dollars ($100,000).
(4) The definition of "Internal Revenue Code" in section 63-3004, Idaho Code, shall apply to this section.
History:
[63-3615A, added 2008, ch. 49, sec. 2, p. 121.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3619 - IMPOSITION AND RATE OF THE SALES TAX.

63-3619. IMPOSITION AND RATE OF THE SALES TAX. An excise tax is hereby imposed upon each sale at retail at the rate of six percent (6%) of the sales price of all retail sales subject to taxation under this chapter and such amount shall be computed monthly on all sales at retail within the preceding month.
(a) The tax shall apply to, be computed on, and collected for all credit, installment, conditional or similar sales at the time of the sale or, in the case of rentals, at the time the rental is charged.
(b) The tax hereby imposed shall be collected by the retailer from the consumer.
(c) The state tax commission shall provide schedules for collection of the tax on sales which involve a fraction of a dollar. The retailer shall calculate the tax upon the entire amount of the purchases of the consumer made at a particular time and not separately upon each item purchased. The retailer may retain any amount collected under the bracket system prescribed which is in excess of the amount of tax for which he is liable to the state during the period as compensation for the work of collecting the tax.
(d) It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or that if added it or any part thereof will be refunded. Any person violating any provision of this section is guilty of a misdemeanor.
(e) The tax commission may by rule provide that the amount collected by the retailer from the customer in reimbursement of the tax be displayed separately from the list price, the price advertised on the premises, the marked price, or other price on the sales slip or other proof of sale.
(f) The taxes imposed by this chapter shall apply to the sales to contractors purchasing for use in the performance of contracts with the United States.
History:
[63-3619, added 2003, ch. 318, sec. 7, p. 876; am. 2006, 1st Ex. Sess., ch. 1, sec. 18, p. 61.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3620A - REVOCATION, SUSPENSION OR EXPIRATION OF PERMITS HELD BY PERSONS NOT ACTIVELY ENGAGED IN BUSINESS.

63-3620A. REVOCATION, SUSPENSION OR EXPIRATION OF PERMITS HELD BY PERSONS NOT ACTIVELY ENGAGED IN BUSINESS. (1) A permit shall be held only by persons actively engaged in making sales subject to tax under this chapter. Any person not so engaged shall forthwith surrender his permit to the state tax commission for cancellation. The state tax commission may revoke the permit of a person not actively engaged in making sales subject to tax under this chapter.
(2) Notice of revocation shall be given in the manner provided for deficiencies in taxes in section 63-3629, Idaho Code, which shall be subject to review as provided in section 63-3631, Idaho Code.
(3) A permit held by a person who, for a period of twelve (12) consecutive months, reports no sales shall expire automatically upon the state tax commission providing notice of the expiration to the last known address of the person to whom the permit was issued.
(4) The state tax commission may provide by rule for the temporary suspension of permits held by persons engaged in seasonal business or who may otherwise temporarily not be actively engaged in the business of making sales subject to tax under this chapter.
History:
[63-3620A, added 1988, ch. 86, sec. 2, p. 172; am. 1996, ch. 46, sec. 6, p. 125; am. 1996, ch. 210, sec. 2, p. 682.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3620B - AGREEMENTS TO COLLECT AND REMIT SALES TAX.

63-3620B. AGREEMENTS TO COLLECT AND REMIT SALES TAX. (1) The state tax commission may enter into agreements with persons who may not be otherwise liable to collect and remit sales or use taxes for the collection of sales and use taxes due on their sales of tangible personal property or taxable services to customers in this state. These agreements shall be made on terms and conditions determined by the commission to be in the best interests of the state.
(2) The state tax commission is authorized to participate in the northwest regional sales tax pilot project with states, especially the states of Washington and Utah, and selected businesses, to simplify the sales and use tax administration and to enter into joint agreements for that purpose.
(a) Agreements to participate in the pilot project shall establish provisions for the administration, imposition and collection of sales and use taxes resulting in revenues paid that are substantially the same as would be paid under this chapter.
(b) Business parties to the agreements are excused from complying with the provisions of this chapter to the extent a different procedure is required by the agreements.
(c) Agreements authorized in subsection (2) of this section shall terminate on June 30, 2001.
History:
[63-3620B, added 1998, ch. 49, sec. 2, p. 200; am. 1999, ch. 252, sec. 2, p. 653.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3620E - COLLECTION OF TAX BY MARKETPLACE FACILITATORS.

63-3620E. COLLECTION OF TAX BY MARKETPLACE FACILITATORS. (1) A marketplace facilitator shall register with the state tax commission and collect, report, and pay state sales and use taxes on any retail sale facilitated by the marketplace facilitator. A marketplace facilitator shall not collect, report, or pay any local sales tax or any other tax or assessment that is not imposed by this chapter.
(2) A marketplace facilitator that has physical presence in this state but has not previously facilitated a retail sale in the state of Idaho shall have forty-five (45) days to comply with this section upon completion of the marketplace facilitator’s first facilitated retail sale in Idaho.
(3) A marketplace facilitator that does not have physical presence in this state must comply with this section once the combined total of its own sales and any sales it facilitates for retailers or authorized agents of the retailer exceeds one hundred thousand dollars ($100,000).
(4) A marketplace facilitator is not liable under this section for failure to file, collect, and remit sales and use taxes if the marketplace facilitator demonstrates that the error was due to incorrect or insufficient information given to the marketplace facilitator by the retailer or authorized agent of the retailer. This subsection shall not apply if the marketplace facilitator and the retailer or authorized agent of the retailer are related parties.
(5) No class action on behalf of customers may be brought against a marketplace facilitator in any court of this state that arises from or is in any way related to an overpayment of sales or use tax collected on sales facilitated by the marketplace facilitator, regardless of whether that claim is characterized as a tax refund claim. Nothing in this subsection affects a customer’s right to seek a refund as provided under section 63-3626, Idaho Code.
(6) The state tax commission may waive penalties and interest if a marketplace facilitator seeks liability relief and the state tax commission finds that a reasonable cause exists.
History:
[63-3620E, added 2019, ch. 320, sec. 3, p. 950.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3620F - DISTRIBUTION OF TAX COLLECTED BY MARKETPLACE FACILITATORS AND OUT-OF-STATE RETAILERS.

63-3620F. DISTRIBUTION OF TAX COLLECTED BY MARKETPLACE FACILITATORS AND OUT-OF-STATE RETAILERS. (1) State sales and use taxes collected by retailers without a physical presence in Idaho, as described in section 63-3611(3)(h), Idaho Code, and state sales and use taxes collected on transactions facilitated for third-party sellers by marketplace facilitators, as described in section 63-3605E, Idaho Code, shall be distributed as provided in this section.
(2) All state sales and use taxes described in subsection (1) of this section shall be distributed by the state tax commission as follows:
(a) An amount of money shall be distributed to the state refund account sufficient to pay current refund claims under this section. All refunds authorized for payment by the state tax commission shall be paid through the state refund account and those moneys are continuously appropriated; and
(b) All remaining funds received pursuant to this section shall be distributed to the tax relief fund established in section 57-811, Idaho Code.
(3) Marketplace facilitators must obtain a separate seller’s permit and collect and remit under that separate permit for state sales and use taxes collected on transactions facilitated for third-party sellers.
History:
[63-3620F, added 2019, ch. 320, sec. 4, p. 950; am. 2022, ch. 318, sec. 2, p. 1012; am. 2023, ch. 200, sec. 14, p. 552.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3621A - USE TAX ON TRANSIENT EQUIPMENT.

63-3621A. USE TAX ON TRANSIENT EQUIPMENT. (a) As used in this section, the term "transient equipment" means tangible personal property which is:
(1) Subject to use tax in this state; and
(2) Eligible for depreciation under the federal internal revenue code and actually depreciated on the owner’s federal income tax return; and
(3) Present in this state for a cumulative period of time totaling not more than ninety (90) days in any consecutive twelve (12) months. For purposes of this subsection, any part of a day is one (1) day.
(b) In the case of transient equipment owned and operated by a nonresident of this state, the use tax imposed by section 63-3621, Idaho Code, may be the lesser of the amount of tax computed upon:
(1) The value of the property. A recent sales price shall be presumptive evidence of the value of the property. If there is no recent sales price, the value shall be the fair market value of the property on the date the property is first brought into Idaho; or
(2) The fair rental value of the property during the time the property is located in Idaho. Fair rental value is the amount for which the same or similar property could be leased or rented by the taxpayer from another, unrelated person in the business of leasing or renting such equipment for profit. A taxpayer electing to pay use tax on the fair rental value must establish the value by clear and convincing evidence. Any allowable credit for sales or use taxes paid to another state shall be first exhausted before any tax becomes due under this section.
(c) If transient equipment taxed upon its fair rental value ceases to qualify as transient equipment, it shall be taxed as provided in section 63-3621, Idaho Code, based upon the value at the time the equipment ceased to qualify.
(d) A taxpayer may elect to pay tax on the fair rental value on or before the due date of the first tax return on which the use tax is due. The election need not be filed with the state tax commission but must be reflected in the records supporting the computation of the tax shown to be due on the return. After the due date of the first tax return on which the use tax is due, an election may only be made with the written approval of the state tax commission. The commission shall grant approval only upon evidence establishing that at the time the equipment first became subject to use tax in this state, the taxpayer intended a use for the equipment which would have qualified the property as transient equipment.
(e) Upon discovery of property subject to use tax in this state in regard to which no use tax has been reported, the state tax commission may assert use tax in the manner provided in section 63-3629, Idaho Code, based upon the fair rental value if the commission finds that at the time the equipment first became subject to use tax in this state, the taxpayer intended a use for the equipment which would have qualified the property as transient equipment.
History:
[63-3621A, added 1992, ch. 7, sec. 2, p. 13.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3622A - PROHIBITED TAXES.

63-3622A. PROHIBITED TAXES. There is exempted from the taxes imposed by this chapter the sale at retail, storage, use or other consumption of tangible personal property or taxable services which this state is prohibited from taxing under the constitution of the United States.
History:
[63-3622A, added 1984, ch. 239, sec. 2, p. 576.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3622B - OUT-OF-STATE CONTRACTS.

63-3622B. OUT-OF-STATE CONTRACTS. There is exempted from the taxes imposed by this chapter the sale of tangible personal property to contractors for subsequent incorporation into real property outside this state in the performance of a contract to improve the out-of-state realty unless this provision would result in subjection of said contractor to a use or similar excise tax in another state.
History:
[63-3622B, added 1984, ch. 239, sec. 3, p. 576; am. 1993, ch. 7, sec. 1, p. 24.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3622C - MOTOR FUELS SUBJECT TO TAX.

63-3622C. MOTOR FUELS SUBJECT TO TAX. There are exempted from the taxes imposed by this chapter purchases which are subject to the motor fuels tax imposed by chapter 24, title 63, Idaho Code, and purchases upon which motor fuels taxes have actually been paid and the sale or use of any fuel which is subsequently transported outside the state for use thereafter outside the state. Nothing in this chapter shall be construed to authorize the imposition of a tax on fuel brought into this state in the fuel tanks of motor vehicles or railroad locomotives in interstate commerce.
History:
[63-3622C, added 1984, ch. 239, sec. 4, p. 577; am. 1985, ch. 35, sec. 1, p. 69; am. 1987, ch. 18, sec. 7, p. 25; am. 1999, ch. 42, sec. 5, p. 90.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3622E - CONTAINERS.

63-3622E. CONTAINERS. There is exempted from the taxes imposed by this chapter the sale or purchase of containers in the following categories:
(a) Nonreturnable containers when sold without the contents to persons who place the contents in the container and sell the contents together with the container.
(b) Containers when sold with the contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by this act.
(c) Returnable containers when sold with the contents in connection with a retail sale of the contents or when resold for filling.
History:
[63-3622E, added 1984, ch. 239, sec. 6, p. 578.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3622F - UTILITIES.

63-3622F. UTILITIES. There is exempted from the taxes imposed by this chapter the sale or purchase of natural gas, electricity, and water when delivered to consumers at the place of consumption by means of pipes, wires, mains or similar systems.
History:
[63-3622F, added 1984, ch. 239, sec. 7, p. 578; am. 1993, ch. 26, sec. 3, p. 89.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3622MM - LIVESTOCK SOLD AT LIVESTOCK MARKETS.

63-3622MM. LIVESTOCK SOLD AT LIVESTOCK MARKETS. (1) There are exempted from the taxes imposed by this chapter, the sale, purchase or use of livestock when sold at a livestock market.
(2) As used in this section, the term "livestock market" shall mean:
(a) A "public livestock market" as defined in section 25-1721, Idaho Code, and holding a charter issued by the Idaho department of agriculture pursuant to chapter 17, title 25, Idaho Code; and
(b) Those organizations expressly exempted from the chartering requirement by section 25-1722, Idaho Code.
(3) As used in this section, the term "livestock" shall mean cattle, calves, sheep, mules, horses, swine or goats.
History:
[63-3622MM, added 2002, ch. 52, sec. 1, p. 119.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3622NN - CLEAN ROOMS.

63-3622NN. CLEAN ROOMS. (1) There is exempted from the taxes imposed by this chapter the sale at retail, storage, use or other consumption in this state of tangible personal property which is exclusively used in or to maintain the environment of, or is or becomes a component part of, a clean room, without regard to whether the property is actually contained within the clean room or whether such tangible personal property ultimately becomes affixed to or incorporated into real property.
(2) The following definitions apply to this section:
(a) "Clean room" means an environment in a defined space, within a larger building, where humidity, temperature, particulate matter and contamination are precisely and regularly controlled; and
(i) Which is a "Class 10,000" clean room or better, and
(ii) In which the primary activities are:
1. Activities which qualify for the production exemption in section 63-3622D, Idaho Code, resulting in the manufacture of products which are either semiconductors, products manufactured using semiconductor manufacturing processes, or equipment used to manufacture semiconductors;
2. Activities which qualify for the research and development exemption in section 63-3622RR, Idaho Code; or
3. A combination of the activities described in subparagraphs 1. and 2. above.
(b) "Class 10,000 clean room" means a specified area in which the concentration of airborne particulates of five-tenths (0.5) micrometers or larger is regularly maintained at a level of cleanliness no greater than ten thousand (10,000) particles per cubic foot of air.
(c) "Semiconductor" means a small piece of semiconductor material including silicon:
(i) On which an integrated circuit is embedded, or
(ii) Which is altered in the manufacturing process by primarily using semiconductor processes.
(d) "Integrated circuit" means a complex of multiple active electronic components and their interconnections built upon a semiconductor substrate.
(e) "Semiconductor manufacturing processes" means chemical vapor deposition, plasma vapor deposition, wet and dry etch, chemical mechanical planarization or polishing and such other manufacturing processes generally recognized by the semiconductor industry as being standard processes in the industry.
(f) Property is "exclusively used" for a purpose when its use for any other purpose is insignificant or inconsequential.
History:
[63-3622NN, added 1999, ch. 130, sec. 1, p. 375; am. 2005, ch. 242, sec. 2, p. 753.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3622OO - LABOR FOR NEW VEHICLE ACCESSORIES.

63-3622OO. LABOR FOR NEW VEHICLE ACCESSORIES. (1) There is hereby exempted from the taxes imposed by this chapter a motor vehicle dealer’s labor or service charge to add accessories to new factory-delivered vehicles, when sold in conjunction with the new vehicle.
(2) For the purposes of this section:
(a) "Accessories" means an object, feature, or device that does not come standard with a motor vehicle to a motor vehicle dealer from a vehicle manufacturer or distributor, but may be ordered by the retail customer as an addition to the motor vehicle to enhance the performance, effectiveness, or beauty of the motor vehicle. Examples include, but are not limited to, saddlebags for a motorcycle, truck bed coating, and storage racks, chemical or film paint sealant, rustproofing, undercoating, stereo or sound systems, anti-theft devices, alarm systems, wheel locks, window tinting, splash guards, or fabric protection for motor vehicles. "Accessories" does not mean a service or maintenance contract.
(b) "Motor vehicle" means a passenger car, moped, motorbike, motorcycle, motor-driven cycle, motorized wheelchair, electric personal assistive mobility device, neighborhood electric vehicle, specialty off-highway vehicle, all-terrain vehicle, utility type vehicle, all as defined in chapter 1, title 49, Idaho Code, or a vessel, as defined in section 63-3622R(a)(4), Idaho Code, or any other motorized vehicle not described in this paragraph. "Motor vehicle" does not mean aircraft as defined in section 21-101, Idaho Code, a bus, motor home, recreational vehicle, park model recreational vehicle, farm tractor or other self-propelled farm equipment, any type of trailer, special mobile equipment, commercial vehicle or truck exceeding eight thousand (8,000) pounds, or authorized emergency vehicle, all as defined in chapter 1, title 49, Idaho Code.
History:
[63-3622OO, added 2019, ch. 52, sec. 1, p. 140.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3622PP - IDAHO COMMEMORATIVE SILVER MEDALLIONS.

63-3622PP. IDAHO COMMEMORATIVE SILVER MEDALLIONS. There is hereby exempted from the taxes imposed by this chapter the sale or purchase of Idaho commemorative silver medallions through the office of the treasurer of the state of Idaho or through agents designated by the state treasurer pursuant to the issuance of Idaho commemorative silver medallions authorized in section 67-1223, Idaho Code.
History:
[63-3622PP, added 2003, ch. 369, sec. 1, p. 979.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3622RR - RESEARCH AND DEVELOPMENT.

63-3622RR. RESEARCH AND DEVELOPMENT. (1) There is exempted from the taxes imposed by this chapter, the lease, rental, purchase, sale at retail, storage, use or other consumption in this state of tangible personal property which is primarily used in research and development activities.
(2) "Research and development" means an activity which is:
(a) Designed to advance existing knowledge or capability in the field of science or technology, the development of new products, materials, technologies or processes, including new uses for or improvements to existing products, materials, technologies or processes; and
(b) Related to the development, design, manufacture, processing, production or fabrication of:
(i) A product or potential product which is tangible personal property; or
(ii) Machinery, materials or components utilized or potentially utilized in the development, design, manufacture, processing, production or fabrication of a product or potential product which is tangible personal property.
History:
[63-3622RR, added 2005, ch. 242, sec. 1, p. 752.]