IDAPA 35.01.02.066 — CONTRACTOR'S USE OF TANGIBLE PERSONAL PROPERTY (RULE 066)

Sections 63-3609(a), 63-3620, 63-3621, Idaho Code
01.
Use. The term use includes the exercise of any right or power over tangible personal property in the
performance of a contract, regardless of whether title to the tangible personal property is vested in the contractor or
the tangible personal property is leased.
(3-31-22)
02.
Contractors Use of Tangible Personal Property. If title to the tangible personal property is vested
in an entity not entitled to the production exemption, use tax will apply to the contractor. For contractors improving
real property, see Rule 012 of these rules.
(3-31-22)
03.
Exception. The Sales Tax Act provides only one (1) exception. If title to the tangible personal
property is vested in a person entitled to the production exemption (see Rule 079 of these rules), the contractor's use
of the property will also be exempt.
(3-31-22)