IDAPA 35.01.02.087 — LEASE OR RENTAL OF MOTION PICTURE TELEVISION FILM (RULE 087)

Sections 63-3612, 63-3613, 63-3622, Idaho Code
The sales tax or use tax is not applicable to rentals or leases of motion picture film to theaters or other exhibiting
enterprises where admission to the showing of films is taxable. In the case of radio and television stations, the
purchase of films, tapes or records is exempt.
(3-31-22)